{"id":"W3124497083","doi":"10.3905/joi.2006.650145","title":"Accounting Restatements","year":2006,"lang":"en","type":"article","venue":"The Journal of Investing","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":88,"is_retracted":false,"has_abstract":true,"ca_institutions":"Baycrest Hospital","funders":"","keywords":"Cash flow; Valuation (finance); Income statement; Accounting; Financial statement; Business; Accounting information system; Audit; Earnings; Offset (computer science); Stock (firearms); Actuarial science; Economics; Balance sheet","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002564485,0.0001668286,0.0001996602,0.0001910836,0.0003798926,0.0003100765,0.0006119796,0.00002957504,0.00006896241],"category_scores_gemma":[0.006582773,0.0001188367,0.00007767224,0.0005179392,0.00008509328,0.001982632,0.0002741953,0.0003606943,0.0001260771],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005384668,"about_ca_system_score_gemma":0.00002462701,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009252029,"about_ca_topic_score_gemma":0.00006139099,"domain_scores_codex":[0.9981959,0.00002917768,0.000706994,0.000111352,0.000610702,0.0003458252],"domain_scores_gemma":[0.975411,0.0001458143,0.02393831,0.0001839928,0.0003111962,0.000009691295],"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":[0.0001855749,0.0002360278,0.5861424,0.0006849406,0.0002357165,0.0002776741,0.0005788326,0.03219071,0.02272602,0.05825685,0.1690948,0.1293905],"study_design_scores_gemma":[0.00241447,0.00005480573,0.2636755,0.00141043,0.0005208736,0.0001450446,0.001725437,0.00633033,0.0008539039,0.05111343,0.670826,0.0009298504],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9215674,0.0001655606,0.03151479,0.001525518,0.0004663326,0.0001171855,3.119939e-7,0.00006119164,0.04458169],"genre_scores_gemma":[0.9928011,0.000008495185,0.0009221543,0.002076328,0.003311524,0.000001048454,0.000001271847,0.00003508152,0.000843031],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5017312,"threshold_uncertainty_score":0.7880669,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01393675568537948,"score_gpt":0.2152749376797119,"score_spread":0.2013381819943324,"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."}}