{"id":"W3081400700","doi":"10.1177/0148558x20945574","title":"Annual Earnings Guidance and the Smoothing of Analysts’ Multi-Period Forecasts","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Earnings; Volatility (finance); Smoothing; Economics; Econometrics; Business; Financial economics; Accounting; Computer science","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":[0.003298518,0.0001871337,0.0002207945,0.0007963705,0.0002686954,0.001420149,0.0003071741,0.0005754239,0.001308775],"category_scores_gemma":[0.05311386,0.0001769142,0.0002078736,0.0006596083,0.0003044127,0.001186,0.0005413871,0.0007345477,0.0002549911],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005783395,"about_ca_system_score_gemma":0.0006074723,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00333373,"about_ca_topic_score_gemma":0.004505229,"domain_scores_codex":[0.9981592,0.0005059068,0.0002290909,0.000210192,0.0007289415,0.0001666807],"domain_scores_gemma":[0.8933431,0.04198609,0.05442141,0.004500243,0.003922959,0.001826223],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008853285,0.000269665,0.8000452,0.00008293304,0.0002657806,0.0003834343,0.001735724,0.03132927,0.005341682,0.009251069,0.00257869,0.1478313],"study_design_scores_gemma":[0.00003716162,0.0004360892,0.9236999,0.00005354653,0.00009609373,0.0003415055,0.0006114707,0.05453889,0.00230053,0.0134472,0.004331383,0.0001063],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.984556,0.0005499996,0.009660888,0.0007060489,0.00003632768,0.00001513143,0.0001179101,0.0001363902,0.004221214],"genre_scores_gemma":[0.9987656,0.00007205798,0.0008228319,0.00002058087,0.0000259459,0.000001659517,0.00004635314,0.000005329606,0.0002396777],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00333373,"threshold_uncertainty_score":0.01744443,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01100577190872915,"score_gpt":0.2141877323650479,"score_spread":0.2031819604563188,"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."}}