{"id":"W3124812144","doi":"10.1046/j.1540-6261.2003.00613.x","title":"Regulation Fair Disclosure and Earnings Information: Market, Analyst, and Corporate Responses","year":2003,"lang":"en","type":"article","venue":"The Journal of Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":480,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Quarter (Canadian coin); Business; Volatility (finance); Monetary economics; Stock (firearms); Investment decisions; Accounting; Economics; Finance; Behavioral economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.007903002,0.0001216965,0.0002438354,0.0005693809,0.0002426186,0.001495301,0.0002093353,0.0007781123,0.002513241],"category_scores_gemma":[0.07073935,0.0001024901,0.0002036641,0.0004072135,0.0004855801,0.000820584,0.0004713887,0.0009339778,0.0002270053],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005178956,"about_ca_system_score_gemma":0.0003416641,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007496472,"about_ca_topic_score_gemma":0.0006682503,"domain_scores_codex":[0.995033,0.003048426,0.0002619383,0.000230776,0.001119661,0.0003062232],"domain_scores_gemma":[0.8447626,0.10487,0.03856722,0.00405112,0.00526094,0.00248813],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003798488,0.001926182,0.8525146,0.0001637743,0.0002015339,0.0003439859,0.003828046,0.004502794,0.01452832,0.006072975,0.002731504,0.1093878],"study_design_scores_gemma":[0.0000853332,0.001052277,0.9763705,0.00004844736,0.00007302549,0.0002942265,0.001912964,0.008864128,0.003870586,0.005251206,0.002128244,0.00004916573],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9933315,0.0001820277,0.0006794936,0.0006419891,0.00002513883,0.00002910926,0.00005224892,0.0000136419,0.005044805],"genre_scores_gemma":[0.9993894,0.00003852581,0.0001333556,0.0001127128,0.00002291521,0.000008318317,0.00002267683,0.00000254128,0.0002694805],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007903002,"threshold_uncertainty_score":0.04179555,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009012690544130482,"score_gpt":0.1880805952397301,"score_spread":0.1790679046955997,"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."}}