{"id":"W2151611003","doi":"10.1111/j.1467-646x.2004.00100.x","title":"Variations in the Financial Reporting Environment and Earnings Forecasting","year":2004,"lang":"en","type":"article","venue":"Journal of International Financial Management and Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Accrual; Univariate; Accounting; Enforcement; Earnings; Business; Accounting information system; Flexibility (engineering); Earnings management; Multivariate statistics; Econometrics; Actuarial science; Economics; Computer science; Political science","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":[0.003848429,0.0001225689,0.0002264691,0.001074834,0.0003213146,0.001860149,0.0002862743,0.0004010377,0.002118699],"category_scores_gemma":[0.0357095,0.0001066444,0.0001646365,0.001817091,0.0005660027,0.0008575493,0.0006457868,0.0004566111,0.00024662],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004404355,"about_ca_system_score_gemma":0.0002363717,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001933512,"about_ca_topic_score_gemma":0.001619639,"domain_scores_codex":[0.9969568,0.00143621,0.0003506126,0.0003319992,0.000679116,0.0002452996],"domain_scores_gemma":[0.9210662,0.03223927,0.03714805,0.00413742,0.004166527,0.001242576],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002291994,0.0001666339,0.9708413,0.00001970122,0.00009129573,0.0000850736,0.0006627548,0.002805668,0.001420203,0.0009562406,0.0003102481,0.02241146],"study_design_scores_gemma":[0.000005013128,0.00007484238,0.9961174,0.000009805994,0.00001478228,0.00006676259,0.0003642841,0.001513484,0.000518449,0.0007023889,0.0005953339,0.00001754218],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9972166,0.0001106919,0.0002873913,0.0001518144,0.000005291589,0.00000495039,0.0000936105,0.00001186077,0.002117665],"genre_scores_gemma":[0.9996743,0.0000229502,0.0001138665,0.00001056831,0.000008479412,0.000001202375,0.00005907253,0.000003005001,0.000106568],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003848429,"threshold_uncertainty_score":0.02035272,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01156582279460759,"score_gpt":0.2059669464803512,"score_spread":0.1944011236857436,"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."}}