{"id":"W3112197614","doi":"","title":"Managers' Earnings Management in the Fourth Quarter and Corporate Governance","year":2013,"lang":"en","type":"article","venue":"Journal of Taxation and Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Corporate governance; Quarter (Canadian coin); Business; Earnings; Accounting; Earnings management; Finance; History","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001888464,0.00007954251,0.0001189997,0.0001743878,0.0001451319,0.0006093749,0.0001168329,0.00002829569,0.00005538305],"category_scores_gemma":[0.0004761208,0.00005440574,0.00002975796,0.0002943189,0.00003094522,0.001300078,0.00005296002,0.0001885095,0.00002338819],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001252688,"about_ca_system_score_gemma":0.00000860244,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002188564,"about_ca_topic_score_gemma":0.00001840305,"domain_scores_codex":[0.9989429,0.0000189921,0.0003979082,0.0001027078,0.0003891499,0.000148393],"domain_scores_gemma":[0.997568,0.00005172778,0.002075589,0.00006848374,0.0002279945,0.000008260772],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003194717,0.00006448237,0.8491966,0.0002566848,0.00003168907,0.00006106683,0.0004879598,0.0001421594,0.0002295274,0.01509782,0.01531659,0.1190835],"study_design_scores_gemma":[0.0004161934,0.000009922473,0.9787101,0.00008485896,0.00001604906,0.00001356932,0.001262708,0.005455695,0.000002304048,0.002457973,0.01149731,0.00007336241],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9886668,0.00006795904,0.0003284445,0.004417324,0.0001096056,0.0001734032,7.953881e-8,0.000006480657,0.006229897],"genre_scores_gemma":[0.9979177,0.00006461037,0.0003955533,0.001043521,0.0003148231,0.000007035443,7.313793e-7,0.00000627418,0.0002497893],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1295135,"threshold_uncertainty_score":0.5876216,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02721416944898292,"score_gpt":0.2523252648766944,"score_spread":0.2251110954277115,"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."}}