{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001593962,0.0001025223,0.0002016157,0.0008888381,0.0008912223,0.00217663,0.0002673556,0.0004179466,0.003826733],"category_scores_gemma":[0.01752063,0.00009076171,0.0001324551,0.000840907,0.0007348431,0.0007307112,0.0006710216,0.0004550885,0.0001455479],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00199669,"about_ca_system_score_gemma":0.002240558,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1316288,"about_ca_topic_score_gemma":0.2216352,"domain_scores_codex":[0.9982009,0.0003076684,0.0001176707,0.0001839032,0.0008023641,0.0003874717],"domain_scores_gemma":[0.9612862,0.01039799,0.02324851,0.0007995598,0.002248619,0.002019166],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005988882,0.00005447237,0.9894435,0.000007703158,0.00003758596,0.00007427817,0.0004320007,0.0007707108,0.0002009874,0.000894151,0.0004996605,0.007525067],"study_design_scores_gemma":[0.000004495309,0.00002030858,0.9965263,0.00001385691,0.00002003522,0.00006387932,0.001011796,0.0007057538,0.0002182323,0.0004039358,0.001003987,0.000007432776],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9933091,0.0002709297,0.0001851012,0.0005650379,0.00000485486,0.000005999326,0.0001140274,0.0000038031,0.005541062],"genre_scores_gemma":[0.9992902,0.00006374011,0.00002492942,0.0000261346,0.000007719996,6.955747e-7,0.00004629348,7.60657e-7,0.0005394201],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1316288,"threshold_uncertainty_score":0.2617252,"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."}}