{"id":"W3120590525","doi":"10.1111/1911-3846.12899","title":"Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China","year":2023,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":48,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland","funders":"Wuhan University; Hunan University; Central University of Finance and Economics; National Natural Science Foundation of China","keywords":"Business; Liberalization; Accrual; Capital market; Earnings management; Incentive; Natural experiment; Stock market; Earnings; China; Foreign ownership; Monetary economics; Finance; Financial system; International economics; Accounting; Market economy; Foreign direct investment; Economics; Macroeconomics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004485376,0.0003558813,0.0003777927,0.001421462,0.0006055686,0.001199422,0.0008300865,0.0001100902,0.0003399539],"category_scores_gemma":[0.008802292,0.0003772503,0.00007104862,0.003255852,0.000189962,0.004244658,0.002168259,0.0008056763,0.0005513946],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001391057,"about_ca_system_score_gemma":0.00004299861,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004168909,"about_ca_topic_score_gemma":0.0001144023,"domain_scores_codex":[0.9957497,0.0001589189,0.0006114517,0.001089467,0.001458769,0.0009316985],"domain_scores_gemma":[0.9960405,0.0004338347,0.002637803,0.0005542727,0.0002990353,0.0000345221],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002624773,0.00009151719,0.8437479,0.0007449251,0.00006591346,0.0002464816,0.001138648,0.00005737327,0.0007032329,0.00103859,0.1218143,0.03008859],"study_design_scores_gemma":[0.0009895606,0.00001948586,0.8837999,0.001389401,0.0000104054,5.687284e-7,0.001130709,0.01617678,0.00003704519,0.000850792,0.09515123,0.000444116],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9735795,0.001184837,0.001118797,0.002596897,0.0004633327,0.00122379,0.000003660783,0.0004945882,0.01933462],"genre_scores_gemma":[0.9875031,0.0002917528,0.0001595189,0.0003262023,0.0008073316,0.0002055545,0.00009260276,0.00009139314,0.01052253],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04005197,"threshold_uncertainty_score":0.9998679,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04118130967029089,"score_gpt":0.3067768126409811,"score_spread":0.2655955029706902,"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."}}