{"id":"W2896834592","doi":"10.33423/jabe.v20i6.371","title":"Cost Stickiness and Management’s Issuance of Earnings Forecasts","year":2018,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Information asymmetry; Economics; Private information retrieval; Business; Time horizon; Association (psychology); Public information; Horizon; Monetary 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":[0.002733984,0.0001782507,0.0002421957,0.0008640313,0.0004207896,0.001680109,0.0002261953,0.0007571547,0.003004346],"category_scores_gemma":[0.03917523,0.0001663713,0.0001727958,0.0007943828,0.0003922913,0.001032293,0.0006431408,0.001050923,0.0003054188],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006744125,"about_ca_system_score_gemma":0.0004447915,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00336937,"about_ca_topic_score_gemma":0.005128726,"domain_scores_codex":[0.9982268,0.0004515896,0.0003216034,0.0002019537,0.0005806282,0.0002173561],"domain_scores_gemma":[0.8764876,0.0329362,0.08067978,0.003916619,0.002614729,0.003365052],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002693137,0.0002816983,0.9750474,0.00002822947,0.0001221203,0.0001122464,0.0008583301,0.002168647,0.001198091,0.000966323,0.0004753317,0.01847235],"study_design_scores_gemma":[0.000009930529,0.0001243128,0.9951878,0.00001191307,0.00001772821,0.00004806235,0.0003780306,0.002027323,0.0002332573,0.001459794,0.0004820407,0.00001999637],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997722,0.0001126215,0.0003941545,0.0002162101,0.00001147245,0.00001042578,0.00004127111,0.000007347087,0.001484602],"genre_scores_gemma":[0.9995189,0.000034862,0.0001165506,0.00002464873,0.00001748804,0.000002357665,0.00003868629,0.000001526651,0.0002449873],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00336937,"threshold_uncertainty_score":0.01445889,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01347862916830351,"score_gpt":0.2023563730247122,"score_spread":0.1888777438564087,"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."}}