{"id":"W3123429525","doi":"10.1111/1911-3846.12179","title":"The Earnings Quality Information Content of Dividend Policies and Audit Pricing","year":2015,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":52,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Dividend; Earnings; Earnings quality; Business; Audit; Dividend policy; Quality (philosophy); Quality audit; Accounting; Finance; Accrual","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","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01150314,0.0002044723,0.0003066519,0.0004169206,0.0008828265,0.001268784,0.0006888459,0.00007700552,0.00001298489],"category_scores_gemma":[0.05139892,0.0001605626,0.00006368664,0.0009543619,0.0005151715,0.004977887,0.001467794,0.0005726483,0.0001513012],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008574132,"about_ca_system_score_gemma":0.0001525511,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008624654,"about_ca_topic_score_gemma":0.00008986203,"domain_scores_codex":[0.9966381,0.0001214526,0.000800666,0.000290076,0.00156289,0.0005868168],"domain_scores_gemma":[0.9889333,0.0007460854,0.008065315,0.0004616043,0.001754496,0.000039223],"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":[0.0001944989,0.00003742445,0.8548205,0.0006162921,0.00006685663,0.000003628092,0.001560025,0.00003708193,0.0005284658,0.04138778,0.04069015,0.06005726],"study_design_scores_gemma":[0.0008384284,0.00002816489,0.4034753,0.0002384913,0.000008386126,0.000001130205,0.007442659,0.0005861735,0.00007975144,0.001511145,0.5855607,0.0002297018],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9435594,0.0007842745,0.003677688,0.005951249,0.0002707634,0.0006926325,0.000004202072,0.0001368503,0.0449229],"genre_scores_gemma":[0.9969896,0.0000416752,0.00004628725,0.0005188916,0.0005229667,0.00003416092,0.00001788188,0.00002509506,0.001803452],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5448706,"threshold_uncertainty_score":0.999768,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1114037345819545,"score_gpt":0.327789751234123,"score_spread":0.2163860166521685,"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."}}