{"id":"W3037983570","doi":"10.1111/1911-3846.12628","title":"Common Institutional Ownership and Earnings Management*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":285,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Endogeneity; Earnings management; Business; Institutional investor; Earnings; Externality; Common ownership; Accounting; Finance; Monetary economics; Public economics; Economics; Corporate governance; Market economy; 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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002470748,0.0003153293,0.0003486033,0.0004898889,0.001177786,0.001115616,0.0008817928,0.0001092841,0.0002755883],"category_scores_gemma":[0.005639985,0.0003194423,0.00008236356,0.001636587,0.0004771026,0.002988245,0.002021445,0.001028774,0.001393238],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006155195,"about_ca_system_score_gemma":0.00005892104,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004131993,"about_ca_topic_score_gemma":0.00001257522,"domain_scores_codex":[0.9964336,0.00007019423,0.0004847666,0.0008823781,0.001358249,0.0007708363],"domain_scores_gemma":[0.9960752,0.0001768897,0.003000343,0.0003546802,0.0003251585,0.00006779434],"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":[0.0002293225,0.00007910519,0.7819446,0.00157222,0.0001160204,0.000357798,0.0003453866,0.00006580784,0.0003827614,0.06444687,0.09577724,0.05468282],"study_design_scores_gemma":[0.0009589281,0.00002161885,0.1653833,0.0002115652,0.00001463058,0.000002771035,0.0006983192,0.001695712,0.00002023908,0.0008004103,0.829814,0.0003784483],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6670106,0.0004128309,0.005159963,0.01726619,0.000230395,0.0009635033,0.000005488114,0.0005638759,0.3083872],"genre_scores_gemma":[0.9908636,0.0000370306,0.0002202824,0.005085817,0.001649616,0.00005455048,0.00006120174,0.00006809702,0.001959787],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7340368,"threshold_uncertainty_score":0.9999258,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06498219771461661,"score_gpt":0.2894904924983399,"score_spread":0.2245082947837233,"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."}}