{"id":"W2284509038","doi":"10.5539/ijef.v8n2p1","title":"The Impact of the UK Corporate Governance Code 2010 on Earnings Management around Mergers and Acquisitions","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":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings management; Accounting; Corporate governance; Earnings; Business; Mergers and acquisitions; Finance","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":[0.00129056,0.0001180861,0.000147008,0.00101861,0.0003846493,0.001335784,0.0002206689,0.000339398,0.002030594],"category_scores_gemma":[0.01437394,0.00008609756,0.0001799667,0.001540949,0.000692713,0.0007007933,0.00103746,0.0005186227,0.0003334097],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003310152,"about_ca_system_score_gemma":0.001366281,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05483064,"about_ca_topic_score_gemma":0.08970089,"domain_scores_codex":[0.997428,0.0006803359,0.0002356178,0.0002688721,0.0008656399,0.0005214802],"domain_scores_gemma":[0.9732485,0.004882491,0.01671076,0.0007149079,0.002970293,0.001472963],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000256497,0.00009068282,0.9681783,0.00003079557,0.00003054857,0.0003764715,0.001241192,0.0004179055,0.0004113743,0.0005856233,0.002039946,0.02634069],"study_design_scores_gemma":[0.000001343003,0.0000358192,0.998659,0.000008232165,0.000002944282,0.00002770873,0.000415581,0.00008535467,0.00005392685,0.00001558133,0.0006917689,0.000002715682],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9941704,0.000290636,0.00005391716,0.0006558964,0.00001959591,0.00001394796,0.0002888526,0.00000389289,0.004502925],"genre_scores_gemma":[0.9984906,0.0001235405,0.00003723465,0.0000664426,0.00001303971,0.000005323735,0.0001985544,0.000002059039,0.00106321],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05483064,"threshold_uncertainty_score":0.109023,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01133011478012472,"score_gpt":0.2119943598997152,"score_spread":0.2006642451195904,"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."}}