{"id":"W3174971910","doi":"10.1002/mde.3396","title":"Nexus between corporate social responsibility and earnings management: Sustainable or opportunistic","year":2021,"lang":"en","type":"article","venue":"Managerial and Decision Economics","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":75,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université de Montréal; HEC Montréal","funders":"","keywords":"Corporate social responsibility; Nexus (standard); Accrual; Earnings management; Accounting; Ordinary least squares; Business; Panel data; Earnings; Qualitative comparative analysis; Econometrics; Economics; Public relations; Statistics; Political science","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":[0.001204016,0.0001261103,0.0001255322,0.0009655627,0.0008389402,0.002113533,0.000238987,0.0003610429,0.002002005],"category_scores_gemma":[0.005474527,0.00007309163,0.000130071,0.001024237,0.00205108,0.001422254,0.001760091,0.0004488978,0.0000873896],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00098703,"about_ca_system_score_gemma":0.002301083,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006275509,"about_ca_topic_score_gemma":0.01216062,"domain_scores_codex":[0.9988948,0.0003584781,0.00007022527,0.0001217747,0.0002999613,0.0002548474],"domain_scores_gemma":[0.9900931,0.00256549,0.005851177,0.0002914905,0.0005470136,0.0006517199],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003923677,0.0001706362,0.9284145,0.0000624636,0.00004339745,0.0002827554,0.005695371,0.0004770017,0.0002307778,0.02087095,0.0005186112,0.04319429],"study_design_scores_gemma":[0.000004749815,0.00008546516,0.9487844,0.0001674382,0.00002445223,0.0001969308,0.02704796,0.001475337,0.0001879137,0.01542396,0.006580585,0.00002072219],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9820614,0.0004733734,0.0005894835,0.001761367,0.00001256101,0.00001213246,0.00004196454,0.000002931767,0.01504477],"genre_scores_gemma":[0.9995543,0.0001130774,0.00006274826,0.0000263547,0.000007028809,0.000001687011,0.000007482499,3.06312e-7,0.0002270268],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006275509,"threshold_uncertainty_score":0.01247793,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05430363304549597,"score_gpt":0.2641174555774229,"score_spread":0.209813822531927,"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."}}