{"id":"W2155330037","doi":"10.2308/accr.2010.85.4.1303","title":"Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":75,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings; Interim; Core (optical fiber); Accounting; Quarter (Canadian coin); Econometrics; Business; Witness; Earnings management; Demographic economics; Economics; Actuarial science; Political science; Computer science; Geography","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.005834161,0.0001950962,0.0002620926,0.001237986,0.0005841372,0.001560912,0.0007243645,0.0005934112,0.003926966],"category_scores_gemma":[0.04496687,0.000186585,0.0002315287,0.001376033,0.0006059665,0.0009977021,0.0008691012,0.0006321887,0.0006079624],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009302372,"about_ca_system_score_gemma":0.0007814874,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009562118,"about_ca_topic_score_gemma":0.008619544,"domain_scores_codex":[0.9971859,0.001186557,0.0002608973,0.0002617938,0.0008961073,0.0002087893],"domain_scores_gemma":[0.8939541,0.03634892,0.05367622,0.006826452,0.007445763,0.001748543],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005611005,0.0005401995,0.9222826,0.0001108679,0.0001054068,0.0001399921,0.0009438202,0.0004215669,0.0003465022,0.00109101,0.002466038,0.07099071],"study_design_scores_gemma":[0.00005865394,0.0003252819,0.9911612,0.00007164997,0.00006725413,0.00009529376,0.0009518799,0.000696642,0.0004423211,0.001112465,0.005002537,0.00001469811],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9911759,0.001622451,0.0002965757,0.0006647171,0.00001977625,0.00003809112,0.0001872514,0.00001359681,0.005981683],"genre_scores_gemma":[0.9977973,0.0007337118,0.0002135834,0.0001258902,0.00003618906,0.00001040719,0.0002298195,0.000003091707,0.0008500895],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009562118,"threshold_uncertainty_score":0.03085434,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03223136266455212,"score_gpt":0.2637375239651431,"score_spread":0.231506161300591,"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."}}