{"id":"W2133877375","doi":"10.1108/08288660710725136","title":"Disclosure regulation, situational risk, situational ethics, and earnings management","year":2007,"lang":"en","type":"article","venue":"Humanomics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Earnings management; Situational ethics; Incentive; Business; Principal–agent problem; Information asymmetry; Actuarial science; Accounting; Earnings; Deception; Economics; Microeconomics; Finance; Psychology; Social psychology","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002528992,0.0002420748,0.0001777141,0.0002775293,0.0009466141,0.0003119042,0.0002537284,0.0001166797,0.000506584],"category_scores_gemma":[0.002499038,0.000269843,0.00006654572,0.0002858798,0.0001463791,0.0008794062,0.0003904917,0.0005762423,0.0004112534],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009537305,"about_ca_system_score_gemma":0.00001610704,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001304382,"about_ca_topic_score_gemma":0.0003164992,"domain_scores_codex":[0.998044,0.00002399063,0.0004398044,0.0004963644,0.0006281323,0.0003677678],"domain_scores_gemma":[0.9936315,0.0002040346,0.005678416,0.0002553874,0.0002073507,0.0000233039],"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":[0.00006817904,0.00008506008,0.4634416,0.0002414086,0.0001334637,0.00001493268,0.0007070955,0.002263718,0.00006929626,0.4853513,0.01064304,0.03698086],"study_design_scores_gemma":[0.0005144681,0.000005009564,0.7598743,0.00003722629,0.00007032086,0.000001064788,0.0002463768,0.0009850127,0.000006048457,0.01270893,0.2252878,0.0002634395],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5553705,0.00004113543,0.4041994,0.001141319,0.0002952076,0.0003654522,0.000005472376,0.0001806686,0.0384008],"genre_scores_gemma":[0.987237,0.00005663288,0.003960324,0.001560527,0.001430205,0.00001313554,0.0001567844,0.00005031795,0.005535056],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4726424,"threshold_uncertainty_score":0.9999754,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01460296539965283,"score_gpt":0.2290741217090042,"score_spread":0.2144711563093513,"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."}}