{"id":"W2179635884","doi":"10.2139/ssrn.2153082","title":"Can Short Sellers Detect the Risk of Financial Misreporting?","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"McMaster University; HEC Montréal","funders":"","keywords":"Business; Financial risk; Finance; Economics","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":[0.009509178,0.0003434141,0.001026436,0.001671462,0.0005240981,0.003656883,0.0009900946,0.002796127,0.01100908],"category_scores_gemma":[0.08538261,0.000423009,0.0003058658,0.001111498,0.0008293818,0.007028046,0.001028128,0.001558929,0.002506524],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003742881,"about_ca_system_score_gemma":0.0006256239,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001389769,"about_ca_topic_score_gemma":0.001146163,"domain_scores_codex":[0.9980565,0.0008018487,0.0001878121,0.0003139612,0.0004361589,0.0002035967],"domain_scores_gemma":[0.901534,0.05160408,0.03037824,0.007273383,0.006443322,0.00276693],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001190866,0.0003944651,0.9104023,0.0001341218,0.0001734107,0.0004473718,0.00072442,0.0009138207,0.0006365807,0.009516483,0.008959509,0.0665066],"study_design_scores_gemma":[0.0005347236,0.002187024,0.7736464,0.0003380801,0.0003997748,0.003628145,0.005391365,0.05285066,0.004412553,0.1237725,0.03265894,0.0001798745],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9416748,0.003043199,0.01622818,0.009282848,0.0007581763,0.0001312513,0.001340431,0.0001834827,0.02735765],"genre_scores_gemma":[0.9904482,0.0005664747,0.00210208,0.0006281604,0.0006420022,0.00002640319,0.0003887136,0.00002072049,0.005177233],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01100908,"threshold_uncertainty_score":0.05028993,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005780989672083331,"score_gpt":0.2009755024997332,"score_spread":0.1951945128276499,"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."}}