{"id":"W3160161570","doi":"10.2139/ssrn.3794941","title":"Carbon Risk and Real Earnings Management","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto; University of Waterloo; Memorial University of Newfoundland","funders":"","keywords":"Earnings management; Business; Earnings; Economics; Accounting","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":[],"consensus_categories":[],"category_scores_codex":[0.002824105,0.0001528462,0.0001935913,0.0001451693,0.0003727521,0.0002825099,0.0001205439,0.00005993999,0.00003087571],"category_scores_gemma":[0.0003925441,0.0001536966,0.0000937879,0.000464815,0.00004120164,0.0003534006,0.0002112465,0.001119339,0.0000187528],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003614751,"about_ca_system_score_gemma":0.0005028117,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009754769,"about_ca_topic_score_gemma":0.002648281,"domain_scores_codex":[0.9976366,0.00004648895,0.0003635747,0.000298573,0.000333592,0.001321191],"domain_scores_gemma":[0.9990376,0.00003553722,0.0005311936,0.0001727549,0.0002022329,0.00002065364],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00009689439,0.00006260259,0.7435197,0.00006171029,0.0002158846,0.0002503383,0.0001012186,0.00001746233,0.0005838511,0.08578026,0.00004516442,0.1692649],"study_design_scores_gemma":[0.001600678,0.00005464822,0.4470294,0.00008271493,0.0004925501,0.0004688445,0.01097246,0.0005853216,0.00006161968,0.5071692,0.03082306,0.0006595358],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9723294,0.0004420521,0.0003328508,0.0004532879,0.000188499,0.00009621574,1.7766e-7,0.00006281062,0.02609466],"genre_scores_gemma":[0.9918774,0.003012588,0.00007223929,0.0001135612,0.000839861,0.000003143723,0.000003378113,0.00002893049,0.004048949],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4213889,"threshold_uncertainty_score":0.6267566,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00776292008186266,"score_gpt":0.2230796659253582,"score_spread":0.2153167458434956,"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."}}