{"id":"W2127496690","doi":"10.3968/j.css.1923669720060202.002","title":"A Different Perspective of Earnings Management","year":2009,"lang":"en","type":"article","venue":"Canadian social science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Earnings; Political science; Value (mathematics); Perspective (graphical); Business; Economics; Welfare economics; Humanities; Finance; Art; Computer science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003598839,0.000153767,0.0001740318,0.0004662953,0.0006312528,0.0002068919,0.0007018697,0.00003518746,0.0001951744],"category_scores_gemma":[0.000845957,0.0001589873,0.00006952657,0.001498727,0.0003755343,0.000711179,0.000125396,0.0001342907,0.0001108145],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005914045,"about_ca_system_score_gemma":0.00006911909,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01077183,"about_ca_topic_score_gemma":0.003225581,"domain_scores_codex":[0.9982174,0.000005456822,0.0001786843,0.0004083217,0.0005818496,0.0006082984],"domain_scores_gemma":[0.9971142,0.000006781138,0.002421869,0.0001688597,0.0002324625,0.00005585092],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.000005666061,0.00002963437,0.02391477,0.00002830012,0.00001208563,0.0000249893,0.0005985131,0.000003968058,0.0003135371,0.898154,0.003649203,0.07326529],"study_design_scores_gemma":[0.0003599562,0.00001968914,0.8074408,0.00005385554,0.00004339311,5.086396e-7,0.006266352,0.0001142783,0.00006002352,0.00805066,0.1771927,0.0003977238],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2013723,0.00001584155,0.002227949,0.002477719,0.0001969849,0.0002597735,0.000002543721,0.0000643681,0.7933825],"genre_scores_gemma":[0.9957649,0.000003584874,0.00006363291,0.002539591,0.000399822,0.000005750469,0.000001655906,0.000009973996,0.001211061],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8901034,"threshold_uncertainty_score":0.9958155,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006994567827055344,"score_gpt":0.2138240463291617,"score_spread":0.2068294785021063,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}