{"id":"W3122586841","doi":"10.2139/ssrn.2810356","title":"Real Earnings Management in Sales","year":2016,"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":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Earnings management; Business; Earnings; Finance; Accounting","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":[0.0006722257,0.0001647048,0.0001664511,0.0006792859,0.0003365164,0.00199796,0.0002764392,0.0004875454,0.007138887],"category_scores_gemma":[0.006337471,0.0001376238,0.0001995997,0.0007971765,0.0003658412,0.001176424,0.00054545,0.0006758982,0.0009776498],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009028965,"about_ca_system_score_gemma":0.0004146024,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005642668,"about_ca_topic_score_gemma":0.005253484,"domain_scores_codex":[0.9997002,0.00005765902,0.0000338163,0.00005911328,0.00007485779,0.00007442109],"domain_scores_gemma":[0.9969949,0.0009186265,0.001141694,0.0001633996,0.0004041623,0.0003771816],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001540397,0.0004993354,0.9227895,0.00007721054,0.0001056143,0.0006929024,0.001578476,0.007171108,0.001273042,0.01439138,0.004784648,0.04509636],"study_design_scores_gemma":[0.00001771163,0.0001521549,0.9839586,0.00003064565,0.00002606798,0.0001707423,0.001220026,0.005001356,0.0004672434,0.00574531,0.003191083,0.00001903431],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9916528,0.0003641206,0.0001741824,0.0004704388,0.00003482575,0.000005395618,0.0004226838,0.00001849654,0.006857019],"genre_scores_gemma":[0.9971458,0.00006843276,0.00003046757,0.00001110736,0.0000175742,0.000001598341,0.0002525936,0.000002514565,0.002469916],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007138887,"threshold_uncertainty_score":0.02388191,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005391456791236399,"score_gpt":0.205203937422564,"score_spread":0.1998124806313276,"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."}}