{"id":"W2475267292","doi":"10.5430/ijfr.v7n4p149","title":"Accounting Conservatism Trends and Financial Distress: Considering the Endogeneity of the C-Score","year":2016,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Conservatism; Endogeneity; Accounting; Volatility (finance); Business; Distress; Economics; Econometrics; Finance; Psychology; Political science","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002015385,0.0001261084,0.0001932575,0.000302724,0.0002898537,0.0002157691,0.001129016,0.00005495418,0.0001285661],"category_scores_gemma":[0.03451896,0.00006786105,0.0001277368,0.0004678715,0.0004956831,0.0007563249,0.0008972919,0.000421901,0.00001036213],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000866254,"about_ca_system_score_gemma":0.0001596761,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003489725,"about_ca_topic_score_gemma":0.0003294552,"domain_scores_codex":[0.9974819,0.00005615561,0.0005262101,0.000174972,0.001465164,0.0002955883],"domain_scores_gemma":[0.9926796,0.0005412062,0.005211467,0.000192473,0.001359866,0.00001539948],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0001252364,0.00003901282,0.2411886,0.00003128461,0.00003524684,0.0000504499,0.00009294137,0.00001278475,0.003861199,0.0349798,0.007822796,0.7117606],"study_design_scores_gemma":[0.0006899086,0.00001481206,0.8165315,0.0004630751,0.00001499378,0.0000203503,0.000023683,0.00003201716,0.0008053243,0.004232077,0.1770843,0.00008800986],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9797873,0.0001813456,0.00380087,0.01310764,0.0009328164,0.0001060908,0.00001785654,0.00000758536,0.002058427],"genre_scores_gemma":[0.9969584,0.00009919274,0.00005509699,0.0005541609,0.001823118,0.000005356183,6.830989e-7,0.00001387197,0.0004901181],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7116726,"threshold_uncertainty_score":0.9736137,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04368333641865207,"score_gpt":0.2998407380054595,"score_spread":0.2561574015868074,"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."}}