{"id":"W2201223904","doi":"10.2139/ssrn.1784017","title":"Does Income Smoothing Really Create Value?","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Smoothing; Value (mathematics); Economics; Econometrics; Mathematics; Statistics","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":[0.002028197,0.000285368,0.0005313106,0.0007974101,0.0005334985,0.003668371,0.0005093007,0.001852732,0.01589793],"category_scores_gemma":[0.01861938,0.000175609,0.0003922238,0.0008408678,0.003002705,0.005872516,0.001018155,0.001644838,0.001442204],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007553444,"about_ca_system_score_gemma":0.0008075132,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004850483,"about_ca_topic_score_gemma":0.0005014882,"domain_scores_codex":[0.9992515,0.0002360587,0.00002616641,0.0001006679,0.00019769,0.0001877875],"domain_scores_gemma":[0.990913,0.005506954,0.001168706,0.000939073,0.0008458774,0.000626312],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.000957631,0.0004223747,0.02286086,0.0003189833,0.0002272143,0.0005245436,0.0008078991,0.002357604,0.001137747,0.6412612,0.03197749,0.2971464],"study_design_scores_gemma":[0.00007356914,0.0001267014,0.009822433,0.0001399136,0.00008561421,0.0001642418,0.0009862268,0.002324124,0.0009308037,0.9501708,0.03514457,0.00003096081],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4416611,0.01363989,0.02796675,0.161764,0.00397511,0.00007645349,0.0006895059,0.0005169908,0.3497102],"genre_scores_gemma":[0.9819864,0.001783782,0.001417675,0.002368725,0.001286653,0.00001067024,0.00006995114,0.00005982535,0.0110163],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01589793,"threshold_uncertainty_score":0.05318385,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007286528756608438,"score_gpt":0.1979294055722823,"score_spread":0.1906428768156739,"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."}}