{"id":"W3123894731","doi":"10.1111/1911-3846.12388","title":"Horizon‐Induced Optimism as a Gateway to Earnings Management","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":28,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Iowa; Deloitte Foundation","keywords":"Optimism; Accrual; Earnings management; Earnings; Incentive; Agency (philosophy); Accounting; Business; Economics; Work (physics); Optimism bias; Psychology; Microeconomics; Social psychology","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":["sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.004635423,0.0001744468,0.0002601874,0.0002868352,0.00649712,0.001493676,0.001712276,0.0001154042,0.0002004396],"category_scores_gemma":[0.000876144,0.0001902368,0.00008506658,0.0002171996,0.0005700481,0.001070585,0.001624518,0.0004487323,0.001818325],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003497013,"about_ca_system_score_gemma":0.0002676246,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.017295,"about_ca_topic_score_gemma":0.0004037457,"domain_scores_codex":[0.9971275,0.0002234235,0.0002974136,0.0006167989,0.0008651306,0.0008696749],"domain_scores_gemma":[0.9983011,0.0001383912,0.0001659162,0.0007982472,0.0003083373,0.0002880141],"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":[0.0006375147,0.0007227341,0.5244663,0.0001575259,0.0003918197,0.0008251159,0.09231918,0.000006884334,0.0392494,0.1200998,0.1605713,0.06055253],"study_design_scores_gemma":[0.001900669,0.0008450569,0.0872092,0.000521174,0.00001578264,0.000002635053,0.09792796,0.00001798318,0.01055386,0.003193122,0.7964988,0.001313771],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5570204,0.00008079531,0.000001419765,0.006059005,0.000280702,0.0006357359,0.00000186893,0.00006724834,0.4358528],"genre_scores_gemma":[0.9744602,0.00007072847,0.0004259637,0.0001343939,0.000345697,0.0002016195,0.000002924882,0.00003454148,0.02432391],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6359275,"threshold_uncertainty_score":0.9995429,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1790894533744626,"score_gpt":0.4616582257947086,"score_spread":0.282568772420246,"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."}}