{"id":"W2910565093","doi":"10.1111/jbfa.12369","title":"Does late 10K filing impact companies’ financial reporting strategy? Evidence from discretionary accruals and real transaction management","year":2019,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Windsor","funders":"","keywords":"Business; Accrual; Accounting; Earnings management; Audit; Database transaction; Incentive; Finance; Earnings; 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00339659,0.0001848052,0.0002573338,0.0007753825,0.0005267037,0.001924642,0.0005872471,0.0008779918,0.005340292],"category_scores_gemma":[0.03420769,0.0001330036,0.0003026657,0.0006421241,0.0006094127,0.001466577,0.0006829795,0.001012382,0.0007577958],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007946948,"about_ca_system_score_gemma":0.0005726527,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004913879,"about_ca_topic_score_gemma":0.006673788,"domain_scores_codex":[0.9981648,0.0004656593,0.0001785346,0.0002411329,0.0004869839,0.0004628642],"domain_scores_gemma":[0.8687479,0.0257915,0.09058264,0.004751967,0.004605425,0.005520493],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005131587,0.000346684,0.9861499,0.00001639159,0.00003863048,0.0001575238,0.0004209584,0.0002543921,0.0005538668,0.0002541278,0.0004476623,0.01084677],"study_design_scores_gemma":[0.000005377692,0.000143891,0.9987592,0.000007916729,0.000007941137,0.00004448073,0.000365437,0.0002201844,0.0001319305,0.00008248194,0.0002253292,0.000005845608],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9987965,0.00005429941,0.00004619508,0.0001921968,0.000005240295,0.000003330337,0.00007015784,0.00000319978,0.0008289462],"genre_scores_gemma":[0.9994848,0.00002214912,0.0000340293,0.00002262603,0.00001317228,0.000001520375,0.00005996401,0.000001778906,0.0003599917],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005340292,"threshold_uncertainty_score":0.01796305,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01752495812231138,"score_gpt":0.2545975198237285,"score_spread":0.2370725617014171,"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."}}