{"id":"W2186110784","doi":"10.19030/jber.v7i8.2317","title":"Earnings Management Effect In Different Stock Market Cycles","year":2011,"lang":"en","type":"article","venue":"Journal of Business & Economics Research (JBER)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"Accrual; Pessimism; Stock market; Earnings; Earnings management; Monetary economics; Economics; Stock (firearms); Business cycle; Financial economics; Business; Accounting; Macroeconomics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.004831752,0.0004195552,0.0007713943,0.002046392,0.0002552894,0.0005312116,0.001356905,0.00012483,0.001281823],"category_scores_gemma":[0.002974078,0.0003689085,0.0002172301,0.001114593,0.0002078336,0.002183919,0.001212551,0.001005324,0.0002988537],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004607568,"about_ca_system_score_gemma":0.00005469699,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005131325,"about_ca_topic_score_gemma":0.0001975077,"domain_scores_codex":[0.9964657,0.0001425519,0.001131207,0.0005228462,0.0007310393,0.00100668],"domain_scores_gemma":[0.9899083,0.0002549941,0.008667765,0.0004932203,0.0006071234,0.00006856475],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001827442,0.0007812784,0.7369424,0.001864727,0.0004869011,0.0008770783,0.0003452068,0.001242364,0.0001188089,0.007346329,0.03369051,0.214477],"study_design_scores_gemma":[0.001942533,0.00007211108,0.9064876,0.0004384134,0.00006263788,0.00001169936,0.0002095521,0.001182214,0.00004782739,0.002435668,0.08672986,0.0003799082],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9435092,0.0001013135,0.002890132,0.001034782,0.0006096629,0.0006170869,0.000001946235,0.00003680291,0.0511991],"genre_scores_gemma":[0.9950292,0.0008280706,0.0003582292,0.0002581524,0.001285266,0.00004513588,0.000004762298,0.0001005923,0.00209055],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2140971,"threshold_uncertainty_score":0.9998763,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03673148047163185,"score_gpt":0.2657625641785989,"score_spread":0.229031083706967,"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."}}