{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004269053,0.0001579906,0.000149537,0.0006024029,0.0005998519,0.00206293,0.0002645444,0.0006419362,0.001953438],"category_scores_gemma":[0.01674691,0.0001006343,0.0001629791,0.0003646201,0.002600769,0.001101353,0.001302856,0.0007068746,0.00008317872],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001123296,"about_ca_system_score_gemma":0.001079716,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006479779,"about_ca_topic_score_gemma":0.0008058368,"domain_scores_codex":[0.9961545,0.002486644,0.0002085347,0.0001615457,0.0007468657,0.0002420125],"domain_scores_gemma":[0.9726563,0.01306365,0.01078854,0.001579241,0.001208349,0.0007039846],"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":[0.0003576209,0.0009347145,0.4137194,0.0003483178,0.0001047848,0.0005791999,0.01001665,0.009145111,0.003898865,0.4169105,0.001124025,0.1428609],"study_design_scores_gemma":[0.00007711475,0.0006283728,0.5885389,0.0005995315,0.0001129841,0.001440033,0.0161926,0.03351654,0.004830892,0.3352487,0.01867766,0.0001366329],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9239821,0.000781214,0.02101052,0.003636103,0.00004033892,0.00007566535,0.00003401844,0.0000243659,0.05041567],"genre_scores_gemma":[0.9985746,0.00006915346,0.001005348,0.00005666594,0.000007692325,0.000007043932,0.000003739349,6.901063e-7,0.0002749249],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004269053,"threshold_uncertainty_score":0.02257717,"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."}}