{"id":"W2617079938","doi":"10.2139/ssrn.2970311","title":"Does Litigation Encourage or Deter Real Earnings Management?","year":2017,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Earnings management; Business; Earnings; Accounting; 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":[0.005684826,0.0001302018,0.000300131,0.001151877,0.001107496,0.004333063,0.0006379191,0.003363173,0.01280375],"category_scores_gemma":[0.06228289,0.0002212374,0.0002923646,0.0008428664,0.002421559,0.003149002,0.001248454,0.001581402,0.001135691],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001000156,"about_ca_system_score_gemma":0.002717989,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002372985,"about_ca_topic_score_gemma":0.005047749,"domain_scores_codex":[0.9954408,0.001898068,0.0002986466,0.0003147158,0.00106016,0.0009874755],"domain_scores_gemma":[0.9232076,0.04503401,0.02552143,0.00154113,0.002244216,0.002451532],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001144018,0.001355795,0.7133864,0.0005804435,0.0001771312,0.001018925,0.003169224,0.0005252053,0.001879059,0.1170739,0.01955233,0.1401376],"study_design_scores_gemma":[0.000289179,0.001051927,0.8580043,0.000927978,0.0002124275,0.001954789,0.01021041,0.002215778,0.001970308,0.08064082,0.04245253,0.00006963567],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8573711,0.00494708,0.0006764524,0.06062704,0.0003979352,0.00004303861,0.0002020538,0.00003468247,0.07570069],"genre_scores_gemma":[0.9939605,0.001188784,0.0001113147,0.00209305,0.0003251396,0.000007905201,0.00003183694,0.000003566723,0.002277958],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01280375,"threshold_uncertainty_score":0.04283273,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006572761966973676,"score_gpt":0.2221543300041578,"score_spread":0.2155815680371841,"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."}}