{"id":"W2887319396","doi":"","title":"Environmental Provisions as an Earnings Management Tool: Some Canadian Evidence","year":2003,"lang":"fr","type":"article","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Valuation (finance); Debt; Earnings; Volatility (finance); Stock (firearms); Accounting; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.004527185,0.0003308658,0.000503952,0.003563599,0.003539569,0.0039959,0.001700591,0.0006098892,0.007529946],"category_scores_gemma":[0.02895513,0.0003507713,0.0003405201,0.01404509,0.002461195,0.001290896,0.00144473,0.001468862,0.0004222689],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0337498,"about_ca_system_score_gemma":0.03363824,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.991334,"about_ca_topic_score_gemma":0.994125,"domain_scores_codex":[0.9952904,0.0006048251,0.0003225066,0.0004713618,0.002479232,0.0008316552],"domain_scores_gemma":[0.9588971,0.01034157,0.008497316,0.001834688,0.01859781,0.001831539],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005145738,0.0003005514,0.814716,0.0008868314,0.0002333658,0.0006360238,0.01314497,0.0007402754,0.0002737814,0.02954112,0.01293367,0.1260788],"study_design_scores_gemma":[0.00006010873,0.00006297528,0.9411242,0.0008378709,0.0002637726,0.00009627827,0.01220434,0.0005927384,0.0006575185,0.00118433,0.04283398,0.00008183633],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7778885,0.02389352,0.0007402629,0.01494032,0.00009499289,0.0001380038,0.004811723,0.00003436303,0.1774583],"genre_scores_gemma":[0.9827959,0.01026457,0.0004932369,0.001001668,0.0000310282,0.00001033977,0.001015399,0.00001423254,0.004373636],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0337498,"threshold_uncertainty_score":0.2448731,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01036853517720306,"score_gpt":0.2075595525004743,"score_spread":0.1971910173232712,"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."}}