{"id":"W2786859535","doi":"10.5539/ibr.v11n2p222","title":"Earnings Management to Avoid Financial Distress and Improve Profitability: Evidence from Jordan","year":2018,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings management; Profitability index; Stock exchange; Business; Equity (law); Proxy (statistics); Population; Debt-to-equity ratio; Earnings; Accounting; Financial system; Economics; 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":[0.001972198,0.0001870631,0.0001903754,0.000615278,0.0004720753,0.0008183737,0.0003256208,0.0002873676,0.001647798],"category_scores_gemma":[0.003052678,0.000102757,0.0002107795,0.0007148161,0.0006169345,0.0005079633,0.0004755519,0.0003463734,0.0002370157],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005673728,"about_ca_system_score_gemma":0.001108145,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004135829,"about_ca_topic_score_gemma":0.009080513,"domain_scores_codex":[0.9994683,0.0002296716,0.00004645446,0.00003784292,0.0001346835,0.00008315884],"domain_scores_gemma":[0.9965564,0.0008182877,0.001576392,0.0001056039,0.0006208586,0.0003225814],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004829572,0.001202704,0.9202364,0.0002866447,0.00009142189,0.0004456251,0.002927689,0.0001848942,0.0004263395,0.0006291658,0.001265037,0.07182115],"study_design_scores_gemma":[0.00008746872,0.0008556349,0.9799024,0.0003395246,0.0001186512,0.0004377797,0.009682672,0.0004344317,0.0006645363,0.0002721323,0.007189926,0.00001486324],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9962744,0.001609306,0.00003485557,0.0003974087,0.00000448171,0.000008506397,0.00003157365,0.000001042493,0.001638538],"genre_scores_gemma":[0.996733,0.002311193,0.00009658823,0.0001952833,0.0000184293,0.000004898287,0.00005400718,0.000001128528,0.000585678],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004135829,"threshold_uncertainty_score":0.0104301,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0306003501131341,"score_gpt":0.3123709397106056,"score_spread":0.2817705895974715,"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."}}