{"id":"W2141720526","doi":"10.2139/ssrn.1006258","title":"The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Calgary","funders":"","keywords":"Conservatism; Accounting; Econometrics; Psychology; Economics; Political science; Law","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":[0.01907899,0.0002640938,0.0006549291,0.004199832,0.0008912188,0.003695951,0.001931908,0.001079725,0.002393391],"category_scores_gemma":[0.1207298,0.0002530099,0.0007290895,0.005775114,0.001739194,0.003997105,0.002351241,0.00189149,0.0004121865],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00211579,"about_ca_system_score_gemma":0.002080679,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01527176,"about_ca_topic_score_gemma":0.01233384,"domain_scores_codex":[0.9927417,0.001748532,0.0012366,0.001293987,0.0025,0.0004791384],"domain_scores_gemma":[0.7615364,0.1259828,0.04888689,0.03245568,0.02822992,0.002908431],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006024887,0.0001600586,0.9340019,0.0001096222,0.0002848556,0.0001022243,0.002198725,0.001746766,0.001081086,0.002663683,0.0007757126,0.05627289],"study_design_scores_gemma":[0.00001024849,0.0002490372,0.9907075,0.00002819528,0.0001057631,0.00007811151,0.001228718,0.002882304,0.0009867419,0.001499046,0.002202811,0.00002149804],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9859957,0.0008433064,0.00347129,0.001333263,0.0001024845,0.00005211786,0.0004864312,0.00005365813,0.007661772],"genre_scores_gemma":[0.9979047,0.0001097548,0.0006788041,0.0001133657,0.0000450204,0.00001378289,0.0001840224,0.00001815396,0.00093251],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01907899,"threshold_uncertainty_score":0.1009006,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02207662136359992,"score_gpt":0.2366014188838332,"score_spread":0.2145247975202333,"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."}}