{"id":"W3123983304","doi":"","title":"Does Family Involvement Explain Why Corporate Social Responsibility Affects Earnings Management","year":2017,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"PotashCorp (Canada); University of Saskatchewan; University of Manitoba","funders":"","keywords":"Earnings management; Accrual; Corporate social responsibility; Accounting; Business; Corporate governance; Sample (material); Legitimacy; Earnings; Demographic economics; Finance; Public relations; Economics; Political science","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":[0.001259324,0.0002295818,0.0002879735,0.0005891321,0.0007655421,0.001217642,0.0004989725,0.000644226,0.006797957],"category_scores_gemma":[0.009769981,0.0001517212,0.0004537661,0.0004475174,0.0009479658,0.001102533,0.000964385,0.0006034505,0.0003428881],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008075552,"about_ca_system_score_gemma":0.0009798113,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01767204,"about_ca_topic_score_gemma":0.018348,"domain_scores_codex":[0.9992766,0.0002602055,0.00003146294,0.0001033563,0.0001085874,0.0002197581],"domain_scores_gemma":[0.9914796,0.00314562,0.003453359,0.0003858783,0.0003175404,0.001217843],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009222222,0.000255974,0.9786299,0.00002529907,0.00009767854,0.0004067623,0.003517259,0.0001923209,0.0001836494,0.001752753,0.0004105198,0.01443573],"study_design_scores_gemma":[0.00001257798,0.00008163443,0.9887061,0.00008226857,0.00007527275,0.000211295,0.006409076,0.0007899226,0.0001427878,0.002120828,0.001354103,0.0000140905],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9954775,0.0003372501,0.0001596282,0.001039668,0.00001154723,0.00000446079,0.00004441418,0.000002868942,0.002922737],"genre_scores_gemma":[0.999585,0.00009161401,0.00003593926,0.00003024422,0.00000540068,0.000001351962,0.00001745906,8.325584e-7,0.0002322077],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01767204,"threshold_uncertainty_score":0.03513837,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02127425187055699,"score_gpt":0.2296867104731748,"score_spread":0.2084124586026179,"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."}}