{"id":"W3017224998","doi":"10.5430/afr.v9n2p60","title":"Accounting Standards, Reporting Incentives, and Earnings Management","year":2020,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Earnings management; Accrual; Incentive; Business; Enforcement; Earnings; Accounting standard; International Financial Reporting Standards; Earnings quality; Control (management); Accounting information system; Financial accounting; Economics; Microeconomics","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":[0.004198985,0.0002212254,0.0002726652,0.001326476,0.000417161,0.002001794,0.0002578744,0.0003958783,0.002303458],"category_scores_gemma":[0.02461956,0.0001120308,0.000241669,0.001924278,0.0005492637,0.001184621,0.0006186255,0.0005993808,0.0002249614],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009738035,"about_ca_system_score_gemma":0.001304495,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005660816,"about_ca_topic_score_gemma":0.01069172,"domain_scores_codex":[0.9976085,0.0007650041,0.000351892,0.0002782858,0.000681412,0.0003147785],"domain_scores_gemma":[0.8935605,0.02004175,0.0786262,0.002548904,0.003549551,0.001673082],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005307806,0.0001529804,0.9801304,0.00002923764,0.0000690844,0.00004368748,0.0002364495,0.0006799827,0.000262596,0.00321232,0.0003417337,0.01478837],"study_design_scores_gemma":[0.00000582145,0.00008616104,0.9941592,0.00004340228,0.00003181101,0.00004576493,0.0003933151,0.001083586,0.0004357263,0.001946823,0.001754697,0.0000136412],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9882231,0.0005510073,0.001089282,0.0008306103,0.00002559214,0.00003342131,0.0002832164,0.00001445688,0.008949282],"genre_scores_gemma":[0.9984617,0.0001296167,0.0004914722,0.00008202717,0.00002752127,0.000008689029,0.0001674917,0.000002224218,0.0006292703],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005660816,"threshold_uncertainty_score":0.0222066,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03178679343692949,"score_gpt":0.2975428220709523,"score_spread":0.2657560286340228,"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."}}