{"id":"W3094257240","doi":"10.5267/j.ac.2020.9.015","title":"The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia","year":2020,"lang":"en","type":"article","venue":"Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":66,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Deanship of Scientific Research, Prince Sattam bin Abdulaziz University; Prince Sattam bin Abdulaziz University","keywords":"Accounting; Audit committee; Business; Corporate governance; International Financial Reporting Standards; Descriptive statistics; Quality audit; Audit; Earnings management; Context (archaeology); Quality (philosophy); Independence (probability theory); External auditor; Finance; Internal audit; Earnings","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":[],"consensus_categories":[],"category_scores_codex":[0.0008114825,0.0003002537,0.0003127045,0.00009531603,0.0002984835,0.000392427,0.0004965022,0.00005313032,0.00005919269],"category_scores_gemma":[0.002361963,0.000242393,0.0001030516,0.000866145,0.0000819373,0.0008744035,0.0006061112,0.0003471118,0.0001243627],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007778207,"about_ca_system_score_gemma":0.00001279242,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006741062,"about_ca_topic_score_gemma":0.00005456854,"domain_scores_codex":[0.997965,0.00002028771,0.0004939266,0.0005000081,0.0005060533,0.0005146592],"domain_scores_gemma":[0.9888807,0.0001171816,0.01062894,0.0002719766,0.00008202522,0.00001916151],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003847,0.0001140871,0.3616048,0.0007910439,0.0003105224,0.0001452234,0.0004360901,0.01825956,0.002031765,0.2537046,0.006456354,0.3557613],"study_design_scores_gemma":[0.001672235,0.00008112384,0.9278645,0.0005247055,0.00007421739,0.000001576513,0.000720366,0.03477499,0.0001145268,0.009343987,0.02414033,0.0006874531],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9661158,0.0001672974,0.009280401,0.0016095,0.0001717298,0.0005631045,0.000003137626,0.0001280823,0.021961],"genre_scores_gemma":[0.9977241,0.000136912,0.000325984,0.001233286,0.0002905154,0.00002270336,0.000004526446,0.00005231997,0.0002096965],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5662597,"threshold_uncertainty_score":0.9884498,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01490675309366967,"score_gpt":0.2170283301903979,"score_spread":0.2021215770967283,"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."}}