{"id":"W3124870455","doi":"10.1007/s11156-005-5324-7","title":"Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals","year":2005,"lang":"en","type":"article","venue":"Review of Quantitative Finance and Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":99,"is_retracted":false,"has_abstract":false,"ca_institutions":"Queen's University","funders":"","keywords":"Accrual; Cash flow; Explanatory power; Operating cash flow; Econometrics; Economics; Corporate finance; Monetary economics; Cash; Business; Accounting; Finance","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":[0.001444016,0.0002731096,0.0007995926,0.0001247037,0.000167484,0.000073704,0.0003143717,0.00004705858,0.00005336421],"category_scores_gemma":[0.004538306,0.00019489,0.0001654214,0.0006678735,0.0001822391,0.002120418,0.0003535343,0.0001751805,0.000005966821],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002089299,"about_ca_system_score_gemma":0.00003821997,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007104931,"about_ca_topic_score_gemma":0.00003326774,"domain_scores_codex":[0.9980544,0.00004393217,0.0009418234,0.0003379321,0.0003372054,0.0002846417],"domain_scores_gemma":[0.987597,0.0002741651,0.01132636,0.0002755988,0.0005188996,0.000008020061],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0001686769,0.0004955938,0.1122668,0.06358862,0.0009210477,0.00001324297,0.004959052,0.01299346,0.01464521,0.1904639,0.01283205,0.5866523],"study_design_scores_gemma":[0.005640123,0.0005871245,0.4316486,0.1605165,0.001653806,0.00003385859,0.008273108,0.3115891,0.002512604,0.004295071,0.06964697,0.003603181],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9212586,0.07060283,0.004984483,0.0003064653,0.00003436805,0.0005979401,0.00001763421,0.00002084085,0.002176848],"genre_scores_gemma":[0.9662374,0.02985142,0.003295358,0.0003798885,0.0001352904,0.00002030139,0.00000746423,0.00002767705,0.00004515196],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5830492,"threshold_uncertainty_score":0.7947384,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0315478854902693,"score_gpt":0.30190879158777,"score_spread":0.2703609060975007,"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."}}