{"id":"W3109417190","doi":"10.1002/mde.3265","title":"Does the quarterly accrual anomaly exist in Taiwan's stock market? Evidence from Manager's earnings management","year":2020,"lang":"en","type":"article","venue":"Managerial and Decision Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings management; Quarter (Canadian coin); Arbitrage; Earnings; Business; Economics; Stock market; Empirical evidence; Stock (firearms); Accounting; Financial economics","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":[0.0006454382,0.0001086536,0.000133752,0.001291421,0.0002068851,0.0006654515,0.0002393619,0.0003642654,0.001131983],"category_scores_gemma":[0.005851079,0.0001141039,0.0001290956,0.0008776318,0.0002824813,0.000673152,0.0003233378,0.0002958133,0.0001295627],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002910164,"about_ca_system_score_gemma":0.000321371,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005135013,"about_ca_topic_score_gemma":0.005075891,"domain_scores_codex":[0.9997609,0.00003994014,0.00004740657,0.00003991554,0.00007831765,0.00003344617],"domain_scores_gemma":[0.9923631,0.001619115,0.004622105,0.0003726837,0.0006873494,0.0003356891],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007191148,0.0000520199,0.991446,0.00001767176,0.00002114789,0.0002871762,0.000308217,0.00006840908,0.0009061978,0.0002609567,0.0002174548,0.006342688],"study_design_scores_gemma":[0.00000523914,0.00004387871,0.9983536,0.000006208363,0.00001181014,0.0001512669,0.0002094464,0.0004601546,0.0001656918,0.000188916,0.0004003118,0.000003455938],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9988735,0.0001765264,0.00007094612,0.0001612971,0.000005853167,0.000002388103,0.00007131468,0.000003753934,0.0006343001],"genre_scores_gemma":[0.9995348,0.0001039391,0.00006522638,0.00002113154,0.00002276484,0.000001680854,0.0001310994,9.121519e-7,0.0001184099],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005135013,"threshold_uncertainty_score":0.01021022,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01379394406108969,"score_gpt":0.2088245727983972,"score_spread":0.1950306287373075,"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."}}