{"id":"W3124142968","doi":"10.1111/1911-3846.12112","title":"Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence","year":2014,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1035,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Social Sciences and Humanities Research Council of Canada; City University of Hong Kong","keywords":"Conservatism; Incentive; Crash; Stock price; Stock (firearms); Information asymmetry; Econometrics; Sample (material); Economics; Financial economics; Actuarial science; Business; Finance; Microeconomics; Engineering; Political science; Computer science","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":true,"about_ca":false,"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":[0.00310348,0.0001715321,0.0002620579,0.002099281,0.0004078906,0.001227244,0.000476026,0.0005281684,0.002875802],"category_scores_gemma":[0.01844254,0.000200769,0.0003504735,0.002832908,0.000719524,0.0007689554,0.001063293,0.00100312,0.000256043],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005653646,"about_ca_system_score_gemma":0.0005518656,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01684181,"about_ca_topic_score_gemma":0.02221868,"domain_scores_codex":[0.9987802,0.000299425,0.0002608451,0.0001997687,0.0003016566,0.0001579898],"domain_scores_gemma":[0.9048784,0.0203637,0.06279839,0.004583968,0.004688773,0.002686761],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003666693,0.00001889591,0.9980405,0.000007254132,0.00006425913,0.00002551373,0.00005259142,0.0001059795,0.00003226471,0.00005584772,0.0001492748,0.001410965],"study_design_scores_gemma":[0.00000231643,0.00001872415,0.9992544,0.000007409524,0.0000224443,0.00003280535,0.0001057331,0.0002981024,0.0000494214,0.0000569875,0.0001482743,0.000003267432],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998157,0.0004209894,0.0001343832,0.0001901889,0.000004984595,0.000004663658,0.0004560258,0.000005981811,0.0006257896],"genre_scores_gemma":[0.9994779,0.00009574008,0.00003074883,0.00001828422,0.00001210618,0.000001152983,0.0002923568,7.677401e-7,0.00007090853],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01684181,"threshold_uncertainty_score":0.03348756,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09084477220480285,"score_gpt":0.313370962989442,"score_spread":0.2225261907846391,"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."}}