{"id":"W3125430420","doi":"10.2308/accr-50489","title":"Relationship-Specificity, Contract Enforceability, and Income Smoothing","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":232,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Incentive; Smoothing; Business; Investment (military); Accrual; Microeconomics; Labour economics; Economics; Finance; Earnings","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","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.002459747,0.0002814502,0.0004046503,0.00008918309,0.0006084805,0.0009270979,0.0006543599,0.0000573595,0.001078583],"category_scores_gemma":[0.01417934,0.0002039122,0.0001081083,0.0006015176,0.0001407677,0.002524237,0.0007980003,0.0004584398,0.002063369],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004850894,"about_ca_system_score_gemma":0.00001192741,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001801034,"about_ca_topic_score_gemma":0.00005164471,"domain_scores_codex":[0.9980388,0.00004132114,0.0006291787,0.0004067205,0.0004586152,0.0004253194],"domain_scores_gemma":[0.9908027,0.0004784607,0.007795746,0.0006697029,0.0002370651,0.00001632691],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000003914699,0.00003345465,0.6930539,0.005674722,0.0000377332,0.000003457641,0.00008784304,0.00002036838,0.00003132796,0.07203384,0.01266087,0.2163585],"study_design_scores_gemma":[0.0002001633,0.000003341398,0.6423138,0.002090193,0.0001405058,0.000005347032,0.00004761367,0.0006950215,0.00000124677,0.009541715,0.3446197,0.0003413792],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.852065,0.03159598,0.008020404,0.02414276,0.0006385032,0.003926288,0.000002243524,0.0007500461,0.07885884],"genre_scores_gemma":[0.9859853,0.001739955,0.0001292261,0.01066447,0.0007737534,0.00009235614,0.00000712741,0.00004501277,0.0005627904],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3319588,"threshold_uncertainty_score":0.9998345,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01672639132856023,"score_gpt":0.2360535386964771,"score_spread":0.2193271473679169,"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."}}