{"id":"W3022936800","doi":"10.2139/ssrn.2907200","title":"Timing of Earnings and Capital Structure","year":2016,"lang":"en","type":"preprint","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"Nipissing University","funders":"","keywords":"Capital structure; Pecking order; Earnings; Pecking order theory; Debt; Equity (law); Economics; Information asymmetry; Point (geometry); Earnings quality; Monetary economics; Financial economics; Microeconomics; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007863723,0.0001707505,0.0002547054,0.001012734,0.0003048884,0.002334053,0.0003082949,0.0007107198,0.009179692],"category_scores_gemma":[0.009797551,0.0002317454,0.0001736524,0.0007680334,0.0002483724,0.001263266,0.0005751542,0.0008109559,0.001569396],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004524819,"about_ca_system_score_gemma":0.0002855661,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002710396,"about_ca_topic_score_gemma":0.003776025,"domain_scores_codex":[0.9996947,0.0000329416,0.000028809,0.00007279323,0.0001011404,0.00006960866],"domain_scores_gemma":[0.9947717,0.00182596,0.001984922,0.0002944983,0.0005552958,0.0005676752],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.003940669,0.0006449186,0.7419143,0.0002017395,0.0001925379,0.001840989,0.001255339,0.01109707,0.02010622,0.08207153,0.0153096,0.121425],"study_design_scores_gemma":[0.00004885451,0.0002646347,0.9646508,0.00005283037,0.00002970634,0.0003599488,0.000460384,0.005670826,0.003294265,0.01783424,0.007287678,0.00004579877],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9615041,0.001198983,0.003600156,0.0008567347,0.0001710604,0.00003820687,0.002170203,0.0001756872,0.0302849],"genre_scores_gemma":[0.9937372,0.0001884496,0.0003629696,0.00003451527,0.00006301011,0.000005051683,0.0006838556,0.0000221646,0.004902686],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009179692,"threshold_uncertainty_score":0.03070909,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007696513723554178,"score_gpt":0.1992742022628088,"score_spread":0.1915776885392546,"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."}}