{"id":"W2162614894","doi":"10.19184/jauj.v11i2.1268","title":"DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA","year":2015,"lang":"en","type":"article","venue":"JURNAL AKUNTANSI UNIVERSITAS JEMBER","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Earnings management; Proxy (statistics); Operating cash flow; Profit (economics); Earnings; Cash flow; Business; Nonprobability sampling; Accounting; Econometrics; Operations management; Economics; Actuarial science; Statistics; Mathematics; Medicine","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0004814567,0.000488227,0.000475434,0.0004076468,0.0004604948,0.0003866371,0.0006397358,0.00016531,0.0002694161],"category_scores_gemma":[0.00009703185,0.0005043239,0.0002696435,0.001093235,0.0001423705,0.002733571,0.00061426,0.0004072009,0.0008590727],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004259662,"about_ca_system_score_gemma":0.000112398,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007049025,"about_ca_topic_score_gemma":0.0009289932,"domain_scores_codex":[0.9973128,0.00003172394,0.0004040645,0.0006551096,0.0008512801,0.0007450631],"domain_scores_gemma":[0.9982593,0.00002911102,0.0004616807,0.0005251598,0.0005989666,0.0001257981],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0009582999,0.0007651618,0.200663,0.0003075396,0.0007291735,0.004822804,0.001577939,0.0005561365,0.0007883841,0.2421989,0.5343845,0.01224807],"study_design_scores_gemma":[0.002464795,0.00009972489,0.05776795,0.0001083852,0.0006249514,0.00003471024,0.0164524,0.0006773543,0.00005960255,0.001815525,0.9188944,0.001000219],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7347014,0.0003190031,0.0002559022,0.001712587,0.001325569,0.0004326077,0.00001618103,0.0002479384,0.2609888],"genre_scores_gemma":[0.9895313,0.00003168661,0.0002631145,0.002006102,0.00161441,0.000005577797,0.00006490196,0.00007309712,0.006409813],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3845098,"threshold_uncertainty_score":0.9999189,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03139135953782341,"score_gpt":0.194726670534012,"score_spread":0.1633353109961886,"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."}}