{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.005393535,0.0004875038,0.0007100941,0.002491121,0.0009367823,0.00103143,0.001679993,0.0001453701,0.00121782],"category_scores_gemma":[0.01103687,0.0004499306,0.0001627114,0.005147381,0.0006807864,0.001379438,0.002143568,0.001172232,0.00234746],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003897114,"about_ca_system_score_gemma":0.0002923319,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009417851,"about_ca_topic_score_gemma":0.00005855179,"domain_scores_codex":[0.9937112,0.00008263972,0.001052897,0.0007425954,0.002952343,0.00145838],"domain_scores_gemma":[0.9845641,0.0003180489,0.009251228,0.0006022385,0.005111616,0.0001527165],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.006950539,0.00143599,0.04252221,0.002579353,0.001184559,0.002274193,0.001745354,0.001747411,0.007096635,0.1352269,0.5434258,0.2538111],"study_design_scores_gemma":[0.001598116,0.0001136998,0.1573932,0.0004621843,0.00009201371,0.00001913792,0.002941495,0.00008069964,0.000296886,0.002445022,0.8340544,0.0005031162],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7512777,0.00005142505,0.04723429,0.005019223,0.0005097729,0.001411158,0.000004294366,0.0001720028,0.1943201],"genre_scores_gemma":[0.9878626,0.00009304939,0.002028723,0.002102517,0.004331187,0.0000675276,0.00000969522,0.0001287272,0.003375934],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2906286,"threshold_uncertainty_score":0.9997953,"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."}}