{"id":"W3121899839","doi":"","title":"The Role of Industry Classification in Estimating Discretionary Accruals","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Accrual; Issuer; Accounting; Initial public offering; Econometrics; Actuarial science; Classification scheme; Business; Stock exchange; Stock (firearms); Economics; Computer science; Finance; Engineering; Machine learning; Earnings","routes":{"ca_aff":true,"ca_fund":false,"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":[0.01758016,0.0005127833,0.0004907589,0.005451661,0.0007497275,0.003024646,0.0006913554,0.0006601395,0.001389818],"category_scores_gemma":[0.072916,0.0001662134,0.0005556094,0.006895925,0.0007773408,0.001736865,0.001131637,0.0007991925,0.0008461222],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009418031,"about_ca_system_score_gemma":0.001281225,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009593808,"about_ca_topic_score_gemma":0.01022447,"domain_scores_codex":[0.9895964,0.006489702,0.0006155625,0.0006960728,0.002019467,0.0005827365],"domain_scores_gemma":[0.9024817,0.05448337,0.02183761,0.009615019,0.01020022,0.001382028],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001147068,0.00004131635,0.9537839,0.00004008675,0.00007876122,0.00004683497,0.0002253731,0.002987659,0.0002591615,0.00243548,0.0008760805,0.03911062],"study_design_scores_gemma":[0.00004644637,0.0003434558,0.9239168,0.0001722359,0.0001616956,0.0002244842,0.001358782,0.05750037,0.001524037,0.00759934,0.007097577,0.00005477366],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9541004,0.0008983836,0.03164205,0.0004891673,0.0001183912,0.0001238329,0.0008147694,0.0001464639,0.01166654],"genre_scores_gemma":[0.9912065,0.0001331498,0.007269765,0.0000417713,0.00004309644,0.00003410067,0.0008592328,0.00001772757,0.0003946612],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01758016,"threshold_uncertainty_score":0.09297395,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01270657009666888,"score_gpt":0.2203479312489106,"score_spread":0.2076413611522417,"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."}}