{"id":"W3048375586","doi":"10.5539/ibr.v13n9p46","title":"Investigating the Impact of Board of Directors on Accounting Conservatism in Kuwait","year":2020,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Conservatism; Business; Stock exchange; Independence (probability theory); Agency (philosophy); Principal–agent problem; Sample (material); Accounting information system; Corporate governance; Finance; Political science; Law; Sociology","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":[0.001750109,0.0001700217,0.0001671813,0.001294826,0.000873406,0.001493006,0.0003366132,0.0002590804,0.001768639],"category_scores_gemma":[0.007673678,0.0001522495,0.0001386195,0.001442903,0.0009879373,0.0007867481,0.000895928,0.0004545208,0.0001522365],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002149385,"about_ca_system_score_gemma":0.002086632,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05333215,"about_ca_topic_score_gemma":0.1072579,"domain_scores_codex":[0.998457,0.000578734,0.0001219054,0.0001375884,0.0003821884,0.0003226548],"domain_scores_gemma":[0.9838371,0.002908526,0.01054878,0.000448899,0.001250447,0.001006304],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005443511,0.00006454073,0.987117,0.00001759762,0.00003023114,0.0002190835,0.00260621,0.0001529218,0.0002875536,0.0003716314,0.000218259,0.008860513],"study_design_scores_gemma":[0.000001362837,0.00002065042,0.9965208,0.00001172176,0.00001205598,0.00004355668,0.002579134,0.0001993342,0.00008141217,0.00005013152,0.0004769638,0.000002995362],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9985036,0.0001242726,0.00004370628,0.000159792,0.00000302337,0.000004738726,0.00002005259,0.000001386831,0.001139457],"genre_scores_gemma":[0.99945,0.00006940855,0.00003457295,0.00002443336,0.000004734604,0.000002162265,0.0000212288,6.420894e-7,0.0003928366],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05333215,"threshold_uncertainty_score":0.1060435,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06252067776285566,"score_gpt":0.3355698160733122,"score_spread":0.2730491383104565,"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."}}