{"id":"W2803992024","doi":"10.1111/ijau.12118","title":"Audited financial reporting and voluntary disclosure: International evidence on management earnings forecasts","year":2018,"lang":"en","type":"article","venue":"International Journal of Auditing","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Accounting; Audit; Business; Voluntary disclosure; Earnings management; Earnings; Capital market; Turnover; Finance; Economics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001901032,0.0002805757,0.0003166051,0.0006899323,0.0002595541,0.0005588491,0.0009156834,0.00006758195,0.0004160512],"category_scores_gemma":[0.02744373,0.0002701642,0.0001735768,0.0003236702,0.0001595446,0.002257595,0.0007271108,0.0004607048,0.0001330244],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002169285,"about_ca_system_score_gemma":0.00003755528,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000748539,"about_ca_topic_score_gemma":0.00002776268,"domain_scores_codex":[0.9961978,0.00002291814,0.001515883,0.0004251655,0.001483052,0.0003552359],"domain_scores_gemma":[0.9588667,0.0001564132,0.03951699,0.0001752182,0.001249035,0.00003567129],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0007291238,0.0001775323,0.3246474,0.0001492614,0.0006659356,0.001725814,0.0004714137,0.0005310094,0.001026947,0.01123645,0.03631141,0.6223277],"study_design_scores_gemma":[0.001776727,0.0001705432,0.6778723,0.004010132,0.000162928,0.0002921511,0.0003664778,0.00356577,0.0003954391,0.003581372,0.3071726,0.0006335856],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9315891,0.00005275831,0.04205427,0.006080039,0.004902467,0.0001787212,0.000004263705,0.00007527501,0.01506316],"genre_scores_gemma":[0.9826844,0.00006583908,0.001833759,0.002919787,0.01164905,0.00000681535,0.0000109095,0.0000415484,0.0007879093],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6216941,"threshold_uncertainty_score":0.999975,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01990321077463578,"score_gpt":0.2663490432081768,"score_spread":0.246445832433541,"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."}}