{"id":"W2168875304","doi":"10.2139/ssrn.263290","title":"A Framework for the Classification of Accounts Manipulations","year":2001,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":65,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Computer science; Psychology; Neuroscience","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":[0.006521968,0.001442017,0.001222349,0.008726052,0.005441922,0.01249649,0.003428092,0.003743562,0.01667623],"category_scores_gemma":[0.02329713,0.0008713141,0.002799203,0.006861425,0.009302644,0.01613685,0.003847519,0.004490818,0.003875847],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003318582,"about_ca_system_score_gemma":0.004237219,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0057207,"about_ca_topic_score_gemma":0.004138059,"domain_scores_codex":[0.991631,0.003212616,0.001031493,0.001401772,0.002041648,0.0006815021],"domain_scores_gemma":[0.9877473,0.003750853,0.001369847,0.003573687,0.002997525,0.0005606764],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001510698,0.00002222909,0.0006210106,0.00002417694,0.0000103162,0.00003474471,0.0003076349,0.0004966124,0.0002624148,0.9801306,0.001869327,0.01620595],"study_design_scores_gemma":[0.00002051437,0.0000377317,0.001019295,0.00008599681,0.00003276674,0.0002236494,0.0003438621,0.01681631,0.0006118322,0.940314,0.04044946,0.000044547],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.009567525,0.001194175,0.9115343,0.003127118,0.0003948306,0.0006114451,0.0008505561,0.0009816368,0.07173846],"genre_scores_gemma":[0.2404555,0.001099215,0.7322327,0.0009340266,0.0009741802,0.001563403,0.001713598,0.0003887549,0.02063852],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01667623,"threshold_uncertainty_score":0.05578762,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02345365252615475,"score_gpt":0.2614247298021397,"score_spread":0.2379710772759849,"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."}}