{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005950604,0.0005919876,0.0004757504,0.005088122,0.001488587,0.001821674,0.001260588,0.0006949155,0.003614177],"category_scores_gemma":[0.05018474,0.0002307286,0.0006682695,0.005349345,0.0007059735,0.001375173,0.00198304,0.001330636,0.0013083],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001342509,"about_ca_system_score_gemma":0.0008743356,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004052702,"about_ca_topic_score_gemma":0.004914149,"domain_scores_codex":[0.9877939,0.001924978,0.001704434,0.001139902,0.006500705,0.0009361139],"domain_scores_gemma":[0.8767998,0.01977556,0.0742251,0.0115581,0.01560706,0.002034395],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000615988,0.0002460987,0.8395501,0.0002613975,0.000180309,0.001715067,0.002740058,0.0009616675,0.002165576,0.003424337,0.01181855,0.1363209],"study_design_scores_gemma":[0.00001026794,0.0001915296,0.9648292,0.00008313904,0.00004663704,0.001742554,0.001256062,0.0009095374,0.001801189,0.0004962648,0.02859193,0.00004167127],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9775594,0.001869472,0.001644082,0.000616555,0.0001275114,0.0002367843,0.004282606,0.0001627651,0.01350083],"genre_scores_gemma":[0.9868283,0.0005971877,0.0008285545,0.0002246463,0.0001244211,0.00009242427,0.004561165,0.00003759648,0.006705697],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005950604,"threshold_uncertainty_score":0.03147018,"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."}}