{"id":"W3122697520","doi":"10.2308/accr.2007.82.1.169","title":"The Accrual Anomaly: International Evidence","year":2007,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":343,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Arbitrage; Accounting; Anomaly (physics); Earnings; Business; Stock (firearms); Earnings management; Economics; Financial economics; Monetary economics; Geography","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002908946,0.000277469,0.0004200105,0.004449949,0.0004727021,0.001676573,0.0004336956,0.0004819542,0.002200446],"category_scores_gemma":[0.01617556,0.0001872871,0.0003846188,0.007194214,0.001787056,0.00158728,0.001714983,0.0006696517,0.0003720607],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004650042,"about_ca_system_score_gemma":0.0005154327,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007704577,"about_ca_topic_score_gemma":0.007263833,"domain_scores_codex":[0.9982471,0.0003680952,0.0003091309,0.0003870317,0.000467705,0.0002209101],"domain_scores_gemma":[0.9531179,0.009897185,0.02704584,0.003583548,0.005142136,0.001213375],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001279193,0.00004455022,0.9735937,0.0001559318,0.0001825721,0.0002566981,0.0005029914,0.0002155396,0.0001675152,0.00220264,0.000973794,0.02157607],"study_design_scores_gemma":[0.00001561594,0.00008985607,0.9869796,0.0002173788,0.0001811311,0.0005779624,0.001267826,0.0002741047,0.0004957175,0.0007471389,0.009134996,0.00001864083],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9689163,0.01086413,0.0007284405,0.001076915,0.00004699818,0.00002252964,0.001275984,0.00003120032,0.01703755],"genre_scores_gemma":[0.9950068,0.003345886,0.0002868114,0.0001514129,0.00007119474,0.000005147948,0.0008939628,0.000008704525,0.0002301023],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007704577,"threshold_uncertainty_score":0.01538414,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02288940171369227,"score_gpt":0.2743757423262257,"score_spread":0.2514863406125335,"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."}}