{"id":"W3121938735","doi":"10.1111/1911-3846.12247","title":"Optimal Conservatism with Earnings Manipulation","year":2016,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":114,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Chartered Professional Accountants of Canada","keywords":"Conservatism; Earnings; Incentive; Profitability index; Bargaining power; Economics; Agency (philosophy); Earnings quality; Debt; Enforcement; Monetary economics; Microeconomics; Accrual; Accounting; Finance","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.003195121,0.0003190355,0.0003174166,0.0006474823,0.0007986497,0.000822691,0.0007779722,0.000118028,0.0006700893],"category_scores_gemma":[0.008673742,0.000229909,0.00007251904,0.001305917,0.0003954871,0.004511247,0.0007572913,0.0005433665,0.002156655],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001167838,"about_ca_system_score_gemma":0.0001309357,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009888781,"about_ca_topic_score_gemma":0.00004691216,"domain_scores_codex":[0.9962143,0.00006881867,0.0004768458,0.0008125021,0.001527392,0.0009000904],"domain_scores_gemma":[0.9929238,0.000420992,0.005089423,0.0005888458,0.0009428579,0.00003411198],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002834028,0.00006905785,0.8783184,0.0002305679,0.00006543677,0.0001243747,0.00008587789,0.00005826111,0.003079191,0.01714702,0.06069329,0.03984515],"study_design_scores_gemma":[0.001647588,0.0000463807,0.2813964,0.0007464794,0.00001179599,0.00000544086,0.000254338,0.0007218002,0.0001599796,0.0007247943,0.7137764,0.0005086507],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8721178,0.0001261659,0.05337372,0.00779721,0.0001913663,0.0007642052,0.000003602428,0.0004755406,0.06515042],"genre_scores_gemma":[0.9864207,0.000010982,0.0005163834,0.000825692,0.001273727,0.00008118182,0.0000247866,0.0001072566,0.01073928],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6530831,"threshold_uncertainty_score":0.9996766,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0495619836993635,"score_gpt":0.2821287245300863,"score_spread":0.2325667408307228,"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."}}