{"id":"W3123838817","doi":"10.2308/jmar-51073","title":"Implications of Cost Behavior for Analysts' Earnings Forecasts","year":2015,"lang":"en","type":"article","venue":"Journal of Management Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":74,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Earnings; Economics; Work (physics); Econometrics; Earnings management; Process (computing); Implicit cost; Actuarial science; Business; Accounting; Computer science; Total cost","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004105482,0.0003329676,0.0003236978,0.0009874668,0.0003329114,0.002417137,0.0004165999,0.0009050264,0.001890632],"category_scores_gemma":[0.06268085,0.0002256346,0.0002447806,0.0006580223,0.0006335911,0.001653745,0.000726174,0.0008750295,0.0001746491],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001552745,"about_ca_system_score_gemma":0.0005474971,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009603881,"about_ca_topic_score_gemma":0.007359696,"domain_scores_codex":[0.9979154,0.0008292032,0.0001573078,0.0003168203,0.0006032162,0.0001779869],"domain_scores_gemma":[0.93745,0.03676942,0.01991553,0.002229313,0.002650032,0.0009856833],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007151797,0.0002458596,0.7724015,0.00007986174,0.0002344694,0.0003194753,0.001175732,0.1482448,0.002963195,0.0142281,0.002041168,0.05735075],"study_design_scores_gemma":[0.00005865123,0.0002807053,0.5511082,0.00006469854,0.0001054129,0.0001272817,0.001231133,0.3986284,0.002364225,0.04479771,0.001129405,0.0001041742],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9892295,0.0001639366,0.004968097,0.0009565705,0.00001740398,0.00002341769,0.0001878929,0.00005175947,0.00440146],"genre_scores_gemma":[0.9994279,0.0000214344,0.0003561573,0.00002050926,0.000006760934,0.000002296196,0.00002533754,0.000001856341,0.000137729],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009603881,"threshold_uncertainty_score":0.02171212,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08334363571303395,"score_gpt":0.35732473112344,"score_spread":0.2739810954104061,"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."}}