{"id":"W2254313349","doi":"10.2139/ssrn.807187","title":"Shareholder Characteristics and Accruals Manipulation to Meet Earnings Targets","year":2005,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Windsor","funders":"","keywords":"Accrual; Shareholder; Business; Earnings; Accounting; Financial system; Corporate governance; Finance","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":[0.002089096,0.0001582995,0.0001995982,0.0004615781,0.0003703297,0.001536218,0.0002998518,0.000791894,0.002771502],"category_scores_gemma":[0.02171203,0.0001461495,0.000162169,0.0003655937,0.0004050306,0.0008030062,0.0005741617,0.0008685237,0.0003769024],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004106575,"about_ca_system_score_gemma":0.0005861282,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006648125,"about_ca_topic_score_gemma":0.000970809,"domain_scores_codex":[0.9990122,0.0003901343,0.0001141405,0.000107048,0.0002405093,0.0001358994],"domain_scores_gemma":[0.9672394,0.01121331,0.01763115,0.001372955,0.0008605262,0.001682709],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002066565,0.001786399,0.9653979,0.00002097714,0.0001108554,0.000377104,0.0006920866,0.001368636,0.01169777,0.00158355,0.0003198402,0.01457832],"study_design_scores_gemma":[0.00005341778,0.0006826998,0.9924273,0.000007312699,0.00003914626,0.0002391584,0.0004846058,0.002426105,0.001820957,0.001406785,0.0004013699,0.00001110666],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9985145,0.00003484843,0.0001403827,0.00009085664,0.000004185476,0.00000808254,0.00001356799,0.000002863973,0.001190799],"genre_scores_gemma":[0.9996159,0.000009063298,0.00005996719,0.00001649741,0.000005058205,0.000003008252,0.00001580859,0.000002052301,0.000272678],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002771502,"threshold_uncertainty_score":0.01104832,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009258805488687767,"score_gpt":0.2165174474840063,"score_spread":0.2072586419953185,"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."}}