{"id":"W3125293776","doi":"10.2308/accr-10040","title":"Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets","year":2011,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1154,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Incentive; Earnings; Investment (military); Finance; Extant taxon; Quality (philosophy); Earnings quality; Empirical evidence; Monetary economics; Economics; Microeconomics","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.007808965,0.0002359246,0.0005623999,0.0001178761,0.0001805643,0.00006603987,0.0004906968,0.0000401002,0.0001409585],"category_scores_gemma":[0.03514417,0.0001787655,0.0001025335,0.00083403,0.0001134945,0.0006479574,0.0007080594,0.0002499502,0.00003500818],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003099893,"about_ca_system_score_gemma":0.00002182157,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000946333,"about_ca_topic_score_gemma":0.00005155012,"domain_scores_codex":[0.9969857,0.00005265587,0.001753431,0.0004004496,0.0004102344,0.0003975625],"domain_scores_gemma":[0.965677,0.00008802772,0.03358097,0.0005293396,0.0001161806,0.000008524355],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003554699,0.0001637968,0.6914766,0.01826432,0.00003743681,0.00003389913,0.0005730052,0.000009899902,0.0002176028,0.05269951,0.001841991,0.2346464],"study_design_scores_gemma":[0.000303397,0.000006416654,0.9288028,0.006687724,0.0001048375,0.000003638384,0.00006406476,0.0001876027,0.00004578838,0.005350601,0.05808942,0.0003537468],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9709958,0.009869653,0.001251662,0.0006803255,0.0001775215,0.0007774364,6.269577e-7,0.00007616957,0.01617076],"genre_scores_gemma":[0.9907091,0.002590668,0.0004180875,0.005913597,0.0002098601,0.00004332079,0.000003099241,0.00003064059,0.0000816149],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2373262,"threshold_uncertainty_score":0.9729832,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04093092147819957,"score_gpt":0.2752164066454861,"score_spread":0.2342854851672866,"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."}}