{"id":"W3122922237","doi":"10.1111/j.1911-3838.2012.00029.x","title":"Outside Directors, Litigation Environment, and Management Earnings Forecasts","year":2012,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Business; Earnings; Accounting","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0007279466,0.0003620493,0.000261677,0.0003112522,0.0004785699,0.0004222983,0.0002630566,0.00007614043,0.0003668428],"category_scores_gemma":[0.00117212,0.0003803257,0.00008889761,0.0003558358,0.000163075,0.003302984,0.00061019,0.0002466186,0.0006305014],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001487756,"about_ca_system_score_gemma":0.000004010069,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003150486,"about_ca_topic_score_gemma":0.00001027442,"domain_scores_codex":[0.9978216,0.00001888439,0.0003109323,0.0006011822,0.000501198,0.0007462071],"domain_scores_gemma":[0.9951391,0.0000574421,0.004388517,0.0003131579,0.00006824945,0.00003357584],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002370721,0.000142899,0.8612141,0.0003060153,0.0001539817,0.000007992494,0.002440276,0.00005899777,0.0003026056,0.0491115,0.002982419,0.08325548],"study_design_scores_gemma":[0.0004369114,0.00000694394,0.7454726,0.00009523395,0.0001169978,0.000003406833,0.003541932,0.0002608928,0.00005186249,0.0007535179,0.2487735,0.0004861441],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9151058,0.0008839428,0.01145148,0.0006605682,0.0003536863,0.0005221672,0.000002100948,0.0004032292,0.07061705],"genre_scores_gemma":[0.9933185,0.0002217982,0.001094296,0.0005739329,0.001921555,0.00006740326,0.0000166058,0.00008052406,0.002705375],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2457911,"threshold_uncertainty_score":0.9998649,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008582688727070822,"score_gpt":0.2030409505706089,"score_spread":0.1944582618435381,"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."}}