{"id":"W3041119833","doi":"10.5430/ijfr.v11n4p329","title":"The Role of Corporate Governance on the Relationship Between IFRS Adoption and Earnings Management: Evidence From Bangladesh","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Earnings management; Corporate governance; Business; Accrual; Stock exchange; Panel data; Principal–agent problem; Index (typography); Earnings; Agency (philosophy); Positive relationship; Economics; Econometrics; Finance; Psychology","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002318177,0.0001197158,0.0001583306,0.0001253605,0.0003405076,0.0003426141,0.001167102,0.00004831564,0.00005722428],"category_scores_gemma":[0.03829037,0.0000834528,0.00008167181,0.0005262821,0.0002297924,0.0008274128,0.0004923074,0.0007703279,0.00009172573],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008579136,"about_ca_system_score_gemma":0.00005538355,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001938373,"about_ca_topic_score_gemma":0.00001964423,"domain_scores_codex":[0.9971194,0.00009540212,0.0004971162,0.0002062032,0.00185567,0.0002262711],"domain_scores_gemma":[0.9889153,0.002199669,0.0078102,0.0001549732,0.0008932375,0.0000265747],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000379616,0.0000180271,0.7060474,0.00002554977,0.0000602289,0.00003135751,0.0001960049,0.0001041837,0.0001633162,0.137957,0.003459043,0.1515583],"study_design_scores_gemma":[0.0002742414,0.00004627938,0.8931273,0.0004811815,0.00001983207,6.136652e-7,0.0001249181,0.0002088172,0.00009698859,0.01121904,0.09432841,0.00007244274],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9743579,0.0003804293,0.003311367,0.01840022,0.0002211839,0.0002209629,0.00001021091,0.000010967,0.003086731],"genre_scores_gemma":[0.9970185,0.0004007359,0.0001060689,0.0003986753,0.001791373,0.00000737784,0.000003295367,0.00001606227,0.0002579397],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1870799,"threshold_uncertainty_score":0.9698105,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09025929742827123,"score_gpt":0.3066702082396761,"score_spread":0.2164109108114048,"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."}}