{"id":"W3122229869","doi":"10.1177/0148558x0301800107","title":"Reactions to Dividend Changes Conditional on Earnings Quality","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":65,"is_retracted":false,"has_abstract":true,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Dividend; Earnings; Dividend policy; Dividend payout ratio; Earnings quality; Dividend yield; Business; Quality (philosophy); Monetary economics; Financial economics; Economics; Accounting; Finance; Accrual","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003406184,0.0003657799,0.0005327126,0.0005865835,0.0006828719,0.0005185867,0.0005469585,0.0001002398,0.0003201671],"category_scores_gemma":[0.0422335,0.0003744631,0.000209708,0.001016188,0.00008229865,0.001610386,0.0001608753,0.0008185924,0.0005774747],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001973973,"about_ca_system_score_gemma":0.00007247771,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001222073,"about_ca_topic_score_gemma":0.00003540957,"domain_scores_codex":[0.9966271,0.00005995334,0.001034269,0.0004670694,0.001160778,0.000650841],"domain_scores_gemma":[0.968974,0.0004418085,0.0294828,0.0003244288,0.0007419639,0.00003498958],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004250272,0.0009608456,0.2823372,0.001402322,0.000464519,0.0004362028,0.001007264,0.0420036,0.01151959,0.3190306,0.2153552,0.1250577],"study_design_scores_gemma":[0.0005659884,0.00005689607,0.1864288,0.0007561226,0.00004811879,0.0000292539,0.0002077653,0.00005752558,0.0003589915,0.001747025,0.8093277,0.0004158981],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9299911,0.00007608648,0.04176054,0.005215872,0.001432216,0.0002448583,0.000009307531,0.0001302653,0.0211398],"genre_scores_gemma":[0.9876886,0.00003232733,0.001946392,0.005376963,0.003136941,0.00001594267,0.000006943875,0.000067632,0.00172826],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5939724,"threshold_uncertainty_score":0.9998707,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02138709060603308,"score_gpt":0.2619435327662594,"score_spread":0.2405564421602263,"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."}}