{"id":"W3122840877","doi":"10.1111/1911-3846.12137","title":"External Corporate Governance and Misreporting","year":2015,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":51,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate governance; Accounting; Charter; Business; Shareholder; Premise; Statutory law; Quality (philosophy); Finance; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"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","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00739106,0.0003321633,0.0003913683,0.0003337786,0.0006234726,0.001563728,0.0007615174,0.0001156026,0.00009782632],"category_scores_gemma":[0.02699873,0.000338049,0.00007217808,0.001226902,0.0003702176,0.003792161,0.001575005,0.0008817494,0.0007383292],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001285311,"about_ca_system_score_gemma":0.0002220253,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00201141,"about_ca_topic_score_gemma":0.00005089787,"domain_scores_codex":[0.9955855,0.00007021423,0.0007291223,0.0008814955,0.001817891,0.0009158028],"domain_scores_gemma":[0.9845033,0.0001847259,0.01351381,0.0005772561,0.001140556,0.00008033172],"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":[0.0001661055,0.00008691862,0.8126596,0.0003735898,0.00004031195,0.0004809061,0.0002027876,0.00004046181,0.001154118,0.02635483,0.0936275,0.06481288],"study_design_scores_gemma":[0.002075286,0.00004634393,0.1676054,0.0007364214,0.00001798898,0.00003279561,0.001162125,0.00455558,0.0001881067,0.01773421,0.8049728,0.0008728892],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8465452,0.002299068,0.006142619,0.002585285,0.0005957985,0.0006636055,0.00000415751,0.0003632144,0.1408011],"genre_scores_gemma":[0.9899498,0.00002831655,0.0004180678,0.001010622,0.002269711,0.00004526992,0.00001571498,0.00008845386,0.006174036],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7113453,"threshold_uncertainty_score":0.9999071,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.098011937922721,"score_gpt":0.3059337875938192,"score_spread":0.2079218496710982,"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."}}