{"id":"W2793945280","doi":"10.19030/jabr.v34i1.10087","title":"Earnings Management To Sustain Consecutive Earnings Increases","year":2018,"lang":"en","type":"article","venue":"Journal of Applied Business Research (JABR)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Korea University; Brock University; University of Alberta; Southern Methodist University","keywords":"Accrual; Earnings management; Earnings; Business; String (physics); Earnings response coefficient; Accounting; Monetary economics; Economics; Mathematics","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"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":[0.0009736291,0.000162131,0.0001712203,0.0008979989,0.0005097599,0.001459703,0.0004253415,0.0005766518,0.00342398],"category_scores_gemma":[0.00741126,0.0001054875,0.0001524725,0.0007975253,0.0003371535,0.0009512474,0.001087313,0.0006384085,0.0007131229],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004930663,"about_ca_system_score_gemma":0.0005129862,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001380904,"about_ca_topic_score_gemma":0.002124277,"domain_scores_codex":[0.9991748,0.0000907068,0.00009378932,0.0001177497,0.0002780033,0.0002450242],"domain_scores_gemma":[0.9914036,0.0008513328,0.005904261,0.0005261,0.0006470622,0.0006676248],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006643982,0.000647361,0.7648104,0.0001132609,0.00007553616,0.0009315172,0.001157721,0.002885542,0.02591067,0.007708746,0.002462133,0.1926327],"study_design_scores_gemma":[0.00001253786,0.0004607456,0.986343,0.00003412668,0.0000138806,0.0003327307,0.0007431136,0.001946059,0.002351193,0.003056335,0.00468874,0.00001754757],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9914102,0.0001853565,0.001327854,0.0002921373,0.00002365214,0.00002451486,0.00008881722,0.00005001509,0.006597444],"genre_scores_gemma":[0.9977885,0.00005863844,0.0004796103,0.00007829176,0.0000221163,0.00000862896,0.0001011306,0.000004236649,0.001458907],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00342398,"threshold_uncertainty_score":0.0114544,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02025780882599409,"score_gpt":0.2877769169435649,"score_spread":0.2675191081175708,"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."}}