{"id":"W2505902474","doi":"10.1111/1911-3846.12249","title":"Discussion of “Optimal Conservatism with Earnings Manipulation”","year":2016,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Chartered Professional Accountants of Canada","keywords":"Conservatism; Earnings; Key (lock); Accounting; Economics; Political science; Computer science; Law; Computer security","routes":{"ca_aff":false,"ca_fund":true,"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":[0.00553333,0.0004339989,0.0007683332,0.0005605315,0.001138429,0.003970203,0.001741351,0.003396025,0.009729605],"category_scores_gemma":[0.01469149,0.0004580823,0.0007871118,0.0005820154,0.004463241,0.004249754,0.002293906,0.003601349,0.0003939768],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003482286,"about_ca_system_score_gemma":0.002515192,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001918969,"about_ca_topic_score_gemma":0.00119966,"domain_scores_codex":[0.9966419,0.001732865,0.0001661558,0.0004819081,0.0005941327,0.0003829608],"domain_scores_gemma":[0.9920822,0.004435273,0.001483538,0.001244179,0.000446269,0.000308571],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003372942,0.00003947952,0.000363859,0.00004190979,0.00001461385,0.00008870922,0.0001133607,0.00863346,0.0003186652,0.9841474,0.001673298,0.004531408],"study_design_scores_gemma":[0.00005303443,0.00004332666,0.0006987068,0.00006163353,0.00001637519,0.0000689714,0.00009978373,0.03627976,0.0003826772,0.9557959,0.006480258,0.00001965705],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"commentary","genre_scores_codex":[0.2152679,0.003959314,0.3407962,0.07186105,0.0006837652,0.0002726179,0.0004530193,0.000335862,0.3663702],"genre_scores_gemma":[0.9772362,0.000582221,0.009929727,0.00192673,0.0002630309,0.00008837149,0.00002835469,0.00003112913,0.009914232],"genre_candidate":"commentary","genre_consensus":null,"teacher_disagreement_score":0.009729605,"threshold_uncertainty_score":0.03254873,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04275108420445282,"score_gpt":0.2817808170109913,"score_spread":0.2390297328065384,"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."}}