{"id":"W2253238248","doi":"10.5539/ijef.v8n2p197","title":"Earning Management and the Role of Accounting Conservatism at Firm Level","year":2016,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings management; Conservatism; Accounting; Business; Sample (material); Economics; Political science; Earnings","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.002782273,0.0001342352,0.0001878454,0.001283109,0.0004222792,0.00151358,0.0003284484,0.0002234577,0.001537965],"category_scores_gemma":[0.01209334,0.00008895359,0.0001787216,0.00172719,0.0007027421,0.0009451147,0.000933937,0.0005804775,0.0001822291],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007805582,"about_ca_system_score_gemma":0.0006949386,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007130642,"about_ca_topic_score_gemma":0.006977077,"domain_scores_codex":[0.9984895,0.0003119606,0.0002350501,0.0002543374,0.0004737304,0.0002353293],"domain_scores_gemma":[0.9577202,0.009993353,0.02731512,0.001499792,0.002027067,0.001444458],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001828136,0.00001600805,0.9941015,0.000006172006,0.00001931466,0.00004666249,0.000252966,0.0001987455,0.00005270718,0.0001778104,0.00006205687,0.005047762],"study_design_scores_gemma":[6.214805e-7,0.00002256923,0.9988404,0.000005674026,0.000003903649,0.00003621998,0.000384103,0.0003500113,0.00004612496,0.0001307381,0.0001765135,0.000003176999],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983376,0.0001017129,0.0001830813,0.0001184781,0.000002575543,0.000004529738,0.00007994335,0.000003043435,0.001168915],"genre_scores_gemma":[0.9997297,0.00002110547,0.00004358033,0.000006263051,0.000003876013,7.891852e-7,0.00005370798,3.924121e-7,0.0001405289],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007130642,"threshold_uncertainty_score":0.01471424,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0102758808312578,"score_gpt":0.1904656881228082,"score_spread":0.1801898072915504,"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."}}