{"id":"W2913230216","doi":"10.5539/ibr.v12n3p58","title":"Does Audit Quality Moderate the Relationship between Accounting Information and the Share Price? Evidence from Jordan","year":2019,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Panel data; Share price; Cash flow; Business; Audit; Accounting; Quality audit; Stock exchange; Operating cash flow; Fixed effects model; Economics; Finance; Econometrics","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":[0.002789137,0.0002922734,0.0003550785,0.001163605,0.0005316918,0.002031197,0.0005523278,0.0006375989,0.003799504],"category_scores_gemma":[0.01091425,0.0002844621,0.0005733573,0.001108192,0.0008074454,0.00126237,0.001055205,0.0007130906,0.0004390443],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006972831,"about_ca_system_score_gemma":0.001672238,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009560565,"about_ca_topic_score_gemma":0.01184457,"domain_scores_codex":[0.9984336,0.0007242,0.0001234849,0.0002014769,0.0003403045,0.0001769059],"domain_scores_gemma":[0.9773457,0.008871081,0.008335682,0.001060641,0.002732596,0.001654196],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002407557,0.0003540067,0.9888079,0.00006878898,0.0001622915,0.0001653872,0.001027791,0.0001148693,0.000184599,0.0004302769,0.0004131383,0.008030267],"study_design_scores_gemma":[0.00002366605,0.0001593649,0.9948798,0.00006890187,0.0001115993,0.00007548598,0.002217032,0.0005338318,0.0002150783,0.0003971659,0.001307959,0.00001008618],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9964419,0.000682808,0.00006677223,0.0006002983,0.000007502934,0.000009478838,0.00006741637,0.000002934517,0.002120884],"genre_scores_gemma":[0.9983676,0.0005652847,0.00008449423,0.0001421073,0.00002703964,0.000005563265,0.0001153196,0.000003044678,0.0006895278],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009560565,"threshold_uncertainty_score":0.01900983,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0743171410755369,"score_gpt":0.3414007082449765,"score_spread":0.2670835671694397,"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."}}