{"id":"W2945073393","doi":"10.5430/afr.v8n2p245","title":"Unequal Impact of Conditional Conservatism on Components Accruals: Evidence from French Capital Market","year":2019,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Conservatism; Context (archaeology); Working capital; Economics; Panel data; Sample (material); Empirical evidence; Econometrics; Accounting; Business; Financial economics; Earnings; Political science; Politics","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":[0.006496632,0.0001877131,0.0003435284,0.002381579,0.0008867764,0.002576353,0.0004470573,0.0004717152,0.004243298],"category_scores_gemma":[0.02120725,0.0001326202,0.0003433561,0.00257197,0.001391381,0.001379425,0.001163724,0.0005485603,0.0003157477],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002130854,"about_ca_system_score_gemma":0.001086409,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.08177422,"about_ca_topic_score_gemma":0.05159949,"domain_scores_codex":[0.9961733,0.001266644,0.00023955,0.0007193412,0.001171713,0.0004294901],"domain_scores_gemma":[0.9570619,0.0214705,0.01387048,0.00296669,0.003810735,0.0008197968],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002423522,0.00005971782,0.9677099,0.00005438993,0.0001736339,0.0002514533,0.002247189,0.0006034212,0.0002626071,0.005364429,0.001048735,0.02198211],"study_design_scores_gemma":[0.000008875961,0.00005673233,0.9927463,0.00003294956,0.00004713348,0.0001013465,0.001119325,0.0006695591,0.0002585278,0.0009972777,0.003948237,0.00001369563],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9915873,0.001421739,0.0005261684,0.0007322395,0.000007218798,0.000006880196,0.0003560087,0.00001366031,0.005348701],"genre_scores_gemma":[0.9992378,0.0001428887,0.00006555779,0.00004775844,0.00001261132,0.000001223541,0.0001920633,0.000002854452,0.00029721],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08177422,"threshold_uncertainty_score":0.1625965,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04778899669345501,"score_gpt":0.313880482647085,"score_spread":0.26609148595363,"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."}}