{"id":"W2148147139","doi":"10.1111/1911-3846.12053","title":"Financial Reporting Quality and Labor Investment Efficiency","year":2013,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":83,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Profitability index; Investment (military); Quality (philosophy); Accounting information system; Labour economics; Economics; Investment decisions; Accounting; Net income; Business; Production (economics); Finance; Microeconomics","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":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.009363797,0.0003181782,0.0004628318,0.0005404486,0.001094477,0.001634771,0.0006460617,0.000134026,0.000410629],"category_scores_gemma":[0.08978727,0.0003072587,0.00009014495,0.00148848,0.0003833921,0.003352649,0.001501101,0.0008495998,0.001001198],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009194922,"about_ca_system_score_gemma":0.0001880826,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006086848,"about_ca_topic_score_gemma":0.00004860248,"domain_scores_codex":[0.9950692,0.000104923,0.001508804,0.0009275151,0.001407555,0.000981984],"domain_scores_gemma":[0.9766016,0.0004143707,0.02071657,0.0008017691,0.00141073,0.00005497079],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003133242,0.000133234,0.8301951,0.0007091278,0.00002413074,0.00005320151,0.0001873341,0.00000917154,0.001855084,0.06145906,0.07216979,0.0331734],"study_design_scores_gemma":[0.0006978342,0.00002273904,0.734762,0.0002611431,0.000006907454,0.000002619126,0.0005664321,0.0009790498,0.00008778102,0.01394118,0.2481776,0.0004947332],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9047873,0.0005895327,0.0009159012,0.005110031,0.0002824403,0.001102955,0.000002630329,0.0002808531,0.08692838],"genre_scores_gemma":[0.9907326,0.00001357991,0.0002231386,0.004687946,0.001395836,0.000171852,0.00002248625,0.00005952578,0.002693051],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1760078,"threshold_uncertainty_score":0.999938,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07551939407209059,"score_gpt":0.3331519006666242,"score_spread":0.2576325065945336,"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."}}