{"id":"W317429848","doi":"10.15458/85451.36","title":"Innovation Focused Strategy and Earnings Management","year":2017,"lang":"en","type":"article","venue":"Economic and business review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings management; Earnings; Business; Quarter (Canadian coin); Smoothing; Accounting; Computer science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004960193,0.0002200305,0.0003501962,0.0001273468,0.0004990518,0.0007222105,0.0002927516,0.00003834551,0.0002947595],"category_scores_gemma":[0.0006126623,0.0002109088,0.00002781926,0.0001443336,0.0001124944,0.001740511,0.0005241638,0.00009865388,0.0003363151],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002739848,"about_ca_system_score_gemma":0.00001001268,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002514958,"about_ca_topic_score_gemma":0.00002266088,"domain_scores_codex":[0.9988655,0.000005652633,0.0003820368,0.0004268575,0.00009147742,0.0002285037],"domain_scores_gemma":[0.9918695,0.00001014488,0.007635907,0.0003900364,0.00008401103,0.00001037584],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000006919867,0.00001185732,0.04113415,0.005170544,0.00004224107,0.00001042132,0.000004114134,0.000009869773,0.000003090608,0.07750387,0.008323433,0.8677795],"study_design_scores_gemma":[0.0003315321,0.000002248888,0.4191416,0.001008835,0.00006732972,0.000001823505,0.000006697947,0.0001053346,4.093279e-7,0.0006572145,0.5784853,0.0001917883],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5576802,0.01733267,0.01439029,0.01368584,0.0009482297,0.002141034,0.000007065574,0.0002982824,0.3935164],"genre_scores_gemma":[0.9112058,0.07414687,0.0004437388,0.005235445,0.001134333,0.0001044265,0.00004738239,0.00007368036,0.007608305],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8675877,"threshold_uncertainty_score":0.8600613,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02118064759627054,"score_gpt":0.237947743835754,"score_spread":0.2167670962394835,"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."}}