{"id":"W3160724438","doi":"10.1111/1911-3846.12695","title":"Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Earnings; Accrual; Earnings response coefficient; Earnings management; Business; Post-earnings-announcement drift; Accounting; Monetary economics; Economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.002501833,0.0001609268,0.0002308802,0.001208674,0.0002887578,0.002091294,0.0002889407,0.0006190367,0.003199167],"category_scores_gemma":[0.03220009,0.0001556243,0.0001552987,0.001116654,0.0002992683,0.001188038,0.000450646,0.0006503391,0.0003874457],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005777777,"about_ca_system_score_gemma":0.0003048745,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003502873,"about_ca_topic_score_gemma":0.005602238,"domain_scores_codex":[0.9990286,0.0002235293,0.0001819113,0.000119322,0.0003088696,0.0001378454],"domain_scores_gemma":[0.8537776,0.039739,0.09763877,0.002043421,0.003869359,0.002931798],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001868858,0.0001222509,0.9878162,0.00002313315,0.00004533031,0.00006123395,0.0002391898,0.0003135365,0.0005735282,0.0002788037,0.0005643242,0.009775775],"study_design_scores_gemma":[0.000005765668,0.00007523978,0.9979885,0.000009833515,0.00001563302,0.00003459569,0.0003570962,0.0005779497,0.0002854812,0.0002121389,0.000428796,0.000009006048],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996455,0.0002932416,0.0002062901,0.0004238405,0.00001636973,0.000008910259,0.000144892,0.0000118513,0.002439623],"genre_scores_gemma":[0.9994161,0.00007903889,0.00007521645,0.00002894316,0.00004023076,0.000002164287,0.00009568506,0.000002074582,0.0002606],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003502873,"threshold_uncertainty_score":0.0132311,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03868103678865605,"score_gpt":0.2879806295464328,"score_spread":0.2492995927577767,"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."}}