{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007497444,0.0001806011,0.0001356383,0.0007189723,0.0003500746,0.002552421,0.000259695,0.001202886,0.00581684],"category_scores_gemma":[0.007599235,0.000104942,0.0001801022,0.0008157421,0.0005752956,0.001676281,0.0004385425,0.0009056898,0.0004496314],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001108248,"about_ca_system_score_gemma":0.0006676214,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007630979,"about_ca_topic_score_gemma":0.009492292,"domain_scores_codex":[0.9997566,0.00007380366,0.00002164844,0.00002970275,0.0000639822,0.00005413234],"domain_scores_gemma":[0.9938123,0.002691418,0.002318705,0.0001801216,0.0005722169,0.0004251428],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00148519,0.0006737671,0.6131623,0.0001666024,0.0002808785,0.001734299,0.001249377,0.05537959,0.001801299,0.2419247,0.01118587,0.07095609],"study_design_scores_gemma":[0.00005023779,0.0003552646,0.5668332,0.0001769686,0.0001572295,0.0005690134,0.002829091,0.07967944,0.001553126,0.3320697,0.01558094,0.0001458974],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9520895,0.00359566,0.001816965,0.006067394,0.0001475515,0.000009861626,0.0003671488,0.00003904815,0.03586667],"genre_scores_gemma":[0.9960226,0.0005012367,0.00007980323,0.00004076371,0.00004616389,0.000001256055,0.00005556047,0.0000040617,0.003248458],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007630979,"threshold_uncertainty_score":0.01945931,"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."}}