{"id":"W3083900953","doi":"10.2139/ssrn.589882","title":"Does CEO/CFO Certification of Financial Statements Constrain Earnings Management in Financial Reporting? Evidence from Canadian Companies *","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Earnings management; Certification; Financial ratio; Accounting management; Earnings; Finance; Economics; Accounting information system; Management","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.009425353,0.0003653223,0.0004495389,0.002320532,0.004151953,0.004891452,0.002807984,0.002274994,0.006295657],"category_scores_gemma":[0.07753097,0.0004839755,0.0005508334,0.004655008,0.003263983,0.001617073,0.001249783,0.0018361,0.0005622815],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02513821,"about_ca_system_score_gemma":0.03665291,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9775091,"about_ca_topic_score_gemma":0.9878539,"domain_scores_codex":[0.9932864,0.0009939624,0.0003615363,0.0006337613,0.002968856,0.001755478],"domain_scores_gemma":[0.8814822,0.04194799,0.03636755,0.004526838,0.02907528,0.006600136],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004580947,0.0002181946,0.9787785,0.0001117266,0.00009632362,0.0002107795,0.003122374,0.0002083173,0.000240357,0.001474932,0.003376589,0.01170388],"study_design_scores_gemma":[0.00002735819,0.00003883291,0.9933407,0.00009320932,0.00007035407,0.00004035696,0.003028765,0.0001271199,0.0001413371,0.0002047911,0.002865182,0.00002202808],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9720007,0.002656737,0.0001302565,0.004250641,0.00004172401,0.00004905092,0.001184345,0.000008587218,0.01967795],"genre_scores_gemma":[0.9961395,0.0006468305,0.0001076884,0.0005486411,0.00002057521,0.00000876847,0.0005400301,0.000007071824,0.001980812],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02513821,"threshold_uncertainty_score":0.1823913,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04406036375141111,"score_gpt":0.3262192999763026,"score_spread":0.2821589362248915,"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."}}