{"id":"W3125903525","doi":"10.1506/car.25.2.8","title":"Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis*","year":2008,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":372,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"George (robot); Commonwealth; Accrual; State (computer science); Earnings; Library science; Management; Political science; History; Accounting; Art history; Economics; Law; Mathematics; Computer science; Algorithm","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0975098267097854,"score_gpt":0.3415976189799195,"score_spread":0.2440877922701341,"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."}}