{"id":"W3121896505","doi":"10.2308/accr-50494","title":"Financial Reporting Quality of U.S. Private and Public Firms","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":404,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Accrual; Business; Quality (philosophy); Earnings; Accounting; Sample (material); Finance; Public information; Public relations","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004060537,0.0001536437,0.0002932042,0.003536389,0.0003622667,0.001449956,0.0003533786,0.0003526124,0.002070962],"category_scores_gemma":[0.02392646,0.0001420935,0.0002096075,0.006014943,0.0003385174,0.0008023611,0.0008655694,0.0004004125,0.0003981336],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009802777,"about_ca_system_score_gemma":0.0008233838,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02046558,"about_ca_topic_score_gemma":0.02766608,"domain_scores_codex":[0.9962447,0.001009061,0.0007392257,0.0004261742,0.001282241,0.0002985901],"domain_scores_gemma":[0.866592,0.01603681,0.09352104,0.004045553,0.01702846,0.002776247],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004444035,0.00004320896,0.9928774,0.00001776405,0.00003732312,0.00001746141,0.0001743195,0.0000878968,0.0001173027,0.0001170224,0.001537092,0.004928657],"study_design_scores_gemma":[0.000004947261,0.00002506381,0.9980891,0.00001358412,0.00001267534,0.00003707747,0.0002896479,0.0002593442,0.0001850092,0.00003973798,0.001039367,0.000004331107],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9908041,0.0003729447,0.0001798297,0.0003767934,0.00001149997,0.00002236002,0.006117964,0.00001509188,0.0020995],"genre_scores_gemma":[0.9943132,0.0001697888,0.0001858775,0.00006318098,0.00002479452,0.00001575604,0.004808145,0.000004390693,0.0004149535],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02046558,"threshold_uncertainty_score":0.04069293,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03386724180125035,"score_gpt":0.2677962532986514,"score_spread":0.233929011497401,"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."}}