{"id":"W2928359989","doi":"10.1111/1911-3846.12493","title":"Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":100,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"XBRL; Accrual; Business reporting; Earnings management; Accounting; Business; Sample (material); Earnings","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.004572318,0.0003378942,0.0004249156,0.0007786072,0.0006152617,0.001389042,0.0008494655,0.0002087822,0.001221402],"category_scores_gemma":[0.001320125,0.0002616429,0.0001532056,0.001442464,0.0002630089,0.004024062,0.0007631708,0.0009013943,0.004741348],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008532203,"about_ca_system_score_gemma":0.0001376743,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005648525,"about_ca_topic_score_gemma":0.00005555115,"domain_scores_codex":[0.995784,0.00009232771,0.0007643166,0.001028758,0.00143285,0.0008977411],"domain_scores_gemma":[0.9973445,0.0004814134,0.0005725841,0.0007686625,0.0007910319,0.00004179974],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002732922,0.00006707582,0.9642271,0.0003970993,0.00008108252,0.0001586146,0.000165304,0.000012179,0.003021132,0.001252668,0.02209836,0.008246059],"study_design_scores_gemma":[0.001069391,0.00004171002,0.8146683,0.002032345,0.00002831698,0.000001578565,0.001359161,0.001219714,0.0002211886,0.001799338,0.176913,0.0006459856],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9162624,0.0002205158,0.00006296536,0.001199379,0.001024281,0.0009330206,0.000009754755,0.0003801952,0.07990748],"genre_scores_gemma":[0.9882831,0.00004078469,0.0002273143,0.0003412314,0.001158373,0.00006046168,0.0001452987,0.00007313036,0.009670298],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1548146,"threshold_uncertainty_score":0.9999835,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05299941392128433,"score_gpt":0.3013628983357445,"score_spread":0.2483634844144602,"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."}}