{"id":"W2959003265","doi":"10.5430/rwe.v10n2p15","title":"Studies on Earnings Management and Financial Statement Fraud in Corporate Firms","year":2019,"lang":"en","type":"article","venue":"Research in World Economy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Financial statement; Accounting; Business; Earnings; Hedge; Financial statement analysis; Accounting records; Earnings response coefficient; Statement (logic); Statement of changes in financial position; Accounting management; Finance; Actuarial science; Financial ratio; Accounting information system; Political science; Law; Audit","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":[0.003021607,0.0001660736,0.0002043835,0.003878153,0.001041501,0.002317952,0.0003950544,0.0008856475,0.003342596],"category_scores_gemma":[0.02275235,0.0001078927,0.0002945715,0.006854069,0.001580728,0.002742886,0.001274887,0.001317445,0.0002157027],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00166929,"about_ca_system_score_gemma":0.001194472,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00629722,"about_ca_topic_score_gemma":0.005261244,"domain_scores_codex":[0.996454,0.00201663,0.0002949792,0.0001888428,0.0006438871,0.0004016611],"domain_scores_gemma":[0.9449076,0.0265184,0.02423234,0.0006808218,0.002494339,0.0011666],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009431319,0.0004510816,0.9031981,0.0004246468,0.00008603511,0.00063467,0.009000414,0.0003688904,0.0000905038,0.02519054,0.002058187,0.0584025],"study_design_scores_gemma":[0.00000573126,0.000095353,0.961072,0.0009564296,0.00005895343,0.0006612336,0.01645003,0.0004706859,0.0001577488,0.00417461,0.01587375,0.00002367016],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9396031,0.03276739,0.0004711453,0.005793324,0.0001007119,0.00002827276,0.0001347432,0.000003222518,0.0210981],"genre_scores_gemma":[0.9864166,0.01165755,0.0001740618,0.0003364462,0.0001511773,0.00001231068,0.00009153222,0.000001993176,0.001158294],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00629722,"threshold_uncertainty_score":0.01598001,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05988887190097972,"score_gpt":0.3036052677929099,"score_spread":0.2437163958919301,"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."}}