{"id":"W2185586722","doi":"10.19030/jabr.v22i1.1441","title":"Discontinued Operations Recognition, Initial Provisions, And Subsequent Adjustments","year":2011,"lang":"en","type":"article","venue":"Journal of Applied Business Research (JABR)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Texas at Austin; Texas Christian University; University of Houston; Rice University; Colorado State University; University of Wisconsin-Madison","keywords":"Incentive; Earnings; Business; Quarter (Canadian coin); Finance; Earnings management; Actuarial science; Operations management; Economics; Microeconomics","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":[0.005995645,0.0002796673,0.0004145125,0.001844461,0.0009627393,0.002649466,0.0009550519,0.0005467075,0.002631539],"category_scores_gemma":[0.05473783,0.0002861769,0.0003590455,0.002079947,0.0008784403,0.001679636,0.001733874,0.001324978,0.00046598],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00160779,"about_ca_system_score_gemma":0.001258973,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004588771,"about_ca_topic_score_gemma":0.007902344,"domain_scores_codex":[0.9922588,0.0011372,0.001342911,0.0007804183,0.003653126,0.0008274664],"domain_scores_gemma":[0.8363104,0.02813952,0.1167216,0.007884319,0.007920281,0.003023814],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003835633,0.0002862972,0.9278786,0.00006841616,0.00004570722,0.0003019901,0.00142214,0.001345325,0.002454589,0.002084212,0.0006529652,0.06307626],"study_design_scores_gemma":[0.000007347479,0.000228807,0.9924057,0.00002893796,0.00001208832,0.000170737,0.001430612,0.001037042,0.001393067,0.0009721268,0.002277198,0.00003617274],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9947686,0.0001358849,0.001215344,0.0001598565,0.00001489895,0.00008196136,0.0001863457,0.00002742371,0.003409707],"genre_scores_gemma":[0.9969693,0.00007271291,0.00103447,0.00004543593,0.00002019473,0.00002577195,0.0002545602,0.000009316176,0.001568363],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005995645,"threshold_uncertainty_score":0.03170836,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07252664326706576,"score_gpt":0.3040250572586979,"score_spread":0.2314984139916321,"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."}}