{"id":"W3121962786","doi":"10.2139/ssrn.1297938","title":"Real versus Accrual-Based Earnings Management and Implied Cost of Equity Capital","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":false,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Accrual; Earnings management; Cost of capital; Equity (law); Implicit cost; Economics; Earnings response coefficient; Equity capital markets; Cost of equity; Business; Earnings; Financial economics; Accounting; Econometrics; Valuation (finance); Microeconomics","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":[0.002312406,0.0002850504,0.0002504149,0.0008186564,0.0002210515,0.002906312,0.0006494008,0.0008485225,0.004123183],"category_scores_gemma":[0.02159431,0.0001383717,0.0002216014,0.0008978859,0.0005503637,0.003148484,0.0006309689,0.0006833493,0.0003394218],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001131304,"about_ca_system_score_gemma":0.0004482648,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001324717,"about_ca_topic_score_gemma":0.001658567,"domain_scores_codex":[0.9991897,0.0002492395,0.00008948753,0.0001048445,0.0002426872,0.0001241755],"domain_scores_gemma":[0.9844695,0.008610451,0.004261476,0.0007904721,0.001376122,0.0004919338],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00272518,0.0006486663,0.650338,0.0002020143,0.000237427,0.0004839189,0.0008324718,0.09112573,0.004901131,0.1529203,0.003220018,0.09236515],"study_design_scores_gemma":[0.00005438504,0.0004694572,0.7169351,0.00009440745,0.0001668715,0.0003610803,0.0007995761,0.2142507,0.00289974,0.06223477,0.001665447,0.00006835159],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9867616,0.0006284268,0.003963752,0.0005178217,0.00004395123,0.00001391048,0.0001689884,0.00002564596,0.007875931],"genre_scores_gemma":[0.9986046,0.00006847754,0.0002985718,0.00001024094,0.00002136459,0.0000024513,0.00005357796,0.000003982626,0.0009369031],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004123183,"threshold_uncertainty_score":0.01379341,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01766873083837588,"score_gpt":0.2374122393107915,"score_spread":0.2197435084724156,"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."}}