{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001559211,0.0002279396,0.0001304638,0.001681465,0.000392629,0.001629176,0.0003676882,0.000505771,0.001682277],"category_scores_gemma":[0.006330211,0.0000539786,0.0001738607,0.001310955,0.0008466049,0.001134255,0.001111897,0.0004169205,0.0001694183],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00135863,"about_ca_system_score_gemma":0.001294509,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001455461,"about_ca_topic_score_gemma":0.002551403,"domain_scores_codex":[0.9987238,0.0004334639,0.000090505,0.0001020921,0.0004029549,0.000247116],"domain_scores_gemma":[0.9912587,0.00230031,0.004726613,0.0002781849,0.000773681,0.0006625412],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001764488,0.0007135178,0.7193649,0.00017424,0.0001558599,0.0004687158,0.003769355,0.00223335,0.003190059,0.04890071,0.001207305,0.2196455],"study_design_scores_gemma":[0.00004237351,0.0007613507,0.9531223,0.0002047005,0.00008074722,0.0005048776,0.004490421,0.002429091,0.001903345,0.02222967,0.01417964,0.0000514035],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9461747,0.001800177,0.003215199,0.0008473821,0.00001972669,0.0001081747,0.00004338364,0.00001445791,0.04777675],"genre_scores_gemma":[0.9974768,0.0003560907,0.0006213662,0.00007974411,0.00001736081,0.0000194363,0.00002227748,0.000001165251,0.001405782],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.001682277,"threshold_uncertainty_score":0.009857595,"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."}}