{"id":"W2147572182","doi":"10.1111/jbfa.12101","title":"Does Accrual Management Impair the Performance of Earnings‐Based Valuation Models?","year":2014,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Libera Università di Bolzano; University of Alberta","keywords":"Accrual; Valuation (finance); Earnings management; Earnings; Sarbanes–Oxley Act; Economics; Econometrics; Enterprise value; Accounting; Business; Monetary economics; Audit","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01766771,0.0004766701,0.0006081478,0.0008389553,0.0003472909,0.002933639,0.0009499951,0.0008090197,0.001799885],"category_scores_gemma":[0.1145939,0.0003012366,0.000400154,0.0007433032,0.0008760056,0.004115155,0.001139527,0.0008851456,0.0004616212],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009118562,"about_ca_system_score_gemma":0.0008144734,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004009513,"about_ca_topic_score_gemma":0.002747003,"domain_scores_codex":[0.9957179,0.002489114,0.0003902499,0.0004026405,0.0007793295,0.0002206808],"domain_scores_gemma":[0.9097689,0.05510379,0.01902305,0.0113525,0.003568898,0.001182911],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001994938,0.0007717332,0.6623873,0.0001859003,0.0005572173,0.000302751,0.001128665,0.1415915,0.007473047,0.01762567,0.002529098,0.1634521],"study_design_scores_gemma":[0.00009962079,0.0009827927,0.2719379,0.0001003347,0.0001169138,0.0003376727,0.0007952138,0.6900552,0.00956485,0.02350244,0.002411451,0.00009567126],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9803531,0.0003604378,0.0139385,0.0009512039,0.00004626569,0.00002721615,0.0001284468,0.0002367122,0.003958011],"genre_scores_gemma":[0.9978586,0.00006138306,0.001713247,0.00004719432,0.00002040438,0.00000376706,0.00006162073,0.00001559956,0.0002179876],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01766771,"threshold_uncertainty_score":0.0934369,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01318137295783638,"score_gpt":0.2105573106144027,"score_spread":0.1973759376565663,"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."}}