{"id":"W3125441478","doi":"10.1111/j.1911-3846.2011.01151.x","title":"The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event‐Based Approach*","year":2011,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":69,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Conservatism; Econometrics; Economics; Information asymmetry; Actuarial science; Financial economics; Accounting; Microeconomics; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.02163302,0.0004367405,0.001218051,0.006245981,0.001042358,0.003450517,0.001651859,0.001064616,0.004109436],"category_scores_gemma":[0.09474356,0.0003763958,0.0009336714,0.006232694,0.003233958,0.004173509,0.00243613,0.001656608,0.0002185098],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001415842,"about_ca_system_score_gemma":0.0007866979,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001749545,"about_ca_topic_score_gemma":0.001035272,"domain_scores_codex":[0.9831703,0.01056598,0.001112959,0.001824778,0.002694755,0.0006312029],"domain_scores_gemma":[0.7222024,0.2227679,0.03795579,0.01141413,0.004001734,0.001658056],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001478294,0.0009146096,0.640756,0.0002435755,0.001300475,0.001090889,0.002393927,0.04556792,0.00217712,0.1744231,0.00164388,0.1280102],"study_design_scores_gemma":[0.0001044866,0.000674033,0.4167155,0.0000996665,0.0002411038,0.0004737893,0.001346351,0.3969431,0.001820437,0.179169,0.00226342,0.0001491712],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8401207,0.0002750289,0.1482767,0.0008865242,0.00003876568,0.0001367062,0.0005930362,0.00008548786,0.009587015],"genre_scores_gemma":[0.9912082,0.00004412462,0.008116921,0.00004316825,0.00004991203,0.00006022085,0.0001441297,0.000008458799,0.0003248847],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02163302,"threshold_uncertainty_score":0.1144077,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06992510839284069,"score_gpt":0.2983715925521932,"score_spread":0.2284464841593525,"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."}}