{"id":"W3125367566","doi":"","title":"Cash Flows, Accruals, and Future Returns","year":2006,"lang":"en","type":"article","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Cash flow; Earnings; Anomaly (physics); Quarter (Canadian coin); Econometrics; Business; Economics; Accounting; Monetary economics; Geography; Physics","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":[0.001465289,0.0002700136,0.0002115105,0.002268084,0.0004274861,0.001820453,0.0003118062,0.0005306195,0.002243989],"category_scores_gemma":[0.01693964,0.0001253179,0.000245311,0.001966148,0.0006845314,0.002526387,0.0007299376,0.0008771636,0.0003062802],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007582667,"about_ca_system_score_gemma":0.0005900481,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00357433,"about_ca_topic_score_gemma":0.002925212,"domain_scores_codex":[0.9994543,0.0001599272,0.00006007414,0.00007380393,0.000151831,0.0001001181],"domain_scores_gemma":[0.9796864,0.007592575,0.0098603,0.0004647409,0.001331763,0.00106425],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000135968,0.000139896,0.9762547,0.00001908988,0.00004447627,0.000128133,0.0001804227,0.0009139486,0.0001154335,0.00491008,0.0002624799,0.0168955],"study_design_scores_gemma":[0.000008068444,0.0001683962,0.9822182,0.00003527013,0.00004061317,0.0002467346,0.0003323108,0.003809379,0.0002143991,0.01103485,0.001871433,0.00002030121],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9913617,0.001576244,0.0007487937,0.0005547881,0.00002003689,0.00001030945,0.0002042839,0.00001319441,0.005510622],"genre_scores_gemma":[0.9983944,0.0004277503,0.000256949,0.00003145718,0.00005498727,0.000005202222,0.0001660307,0.000003164178,0.0006599206],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00357433,"threshold_uncertainty_score":0.007749319,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005228460452479186,"score_gpt":0.1860171647840752,"score_spread":0.180788704331596,"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."}}