{"id":"W2153773524","doi":"10.2139/ssrn.2350306","title":"Effects of International Institutional Factors on Earnings Quality of Banks","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Earnings quality; Quality (philosophy); Business; Earnings; Financial system; Accounting; Accrual","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":[0.001547412,0.0001931796,0.0003009723,0.0008158378,0.0005613883,0.002893879,0.0003491992,0.0006064901,0.008304264],"category_scores_gemma":[0.01105322,0.0001517817,0.000393167,0.00143472,0.0009018046,0.00101352,0.00106423,0.001127565,0.0006436319],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001079576,"about_ca_system_score_gemma":0.0007760866,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0168331,"about_ca_topic_score_gemma":0.02158677,"domain_scores_codex":[0.9991463,0.0002187057,0.000124462,0.0001158897,0.0001300377,0.0002645542],"domain_scores_gemma":[0.9756393,0.006042147,0.01183523,0.0009714597,0.002333727,0.003178091],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00098989,0.0002155482,0.9898944,0.0000145222,0.0001026095,0.0001453182,0.0003079073,0.0007749237,0.000438363,0.0007397446,0.0004300134,0.005946765],"study_design_scores_gemma":[0.00001628139,0.0001062776,0.9981518,0.000008908017,0.00004132757,0.00003565369,0.0005695276,0.0002406003,0.0002520751,0.0002923475,0.00027705,0.000008189086],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9972765,0.0001916287,0.0000472227,0.000320452,0.000007412835,0.000003350857,0.0001474301,0.000005896302,0.002000175],"genre_scores_gemma":[0.9992952,0.00005706472,0.00001626216,0.00002337355,0.00001210139,8.737878e-7,0.0001352921,0.000003657972,0.0004560774],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0168331,"threshold_uncertainty_score":0.03347021,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009849053493348114,"score_gpt":0.2211343899081913,"score_spread":0.2112853364148432,"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."}}