{"id":"W3192437446","doi":"10.2139/ssrn.1266819","title":"Litigation Risk, Price to Book and Conservatism in Financial Reporting","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"Queen's University; Brock University","funders":"","keywords":"Conservatism; Business; Actuarial science; Accounting; Economics; Law; 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":[0.01424062,0.0002325041,0.0007794077,0.001724833,0.001292592,0.006694014,0.001015422,0.00337206,0.007650604],"category_scores_gemma":[0.1358196,0.0005044852,0.0006150602,0.002601924,0.006170228,0.01104404,0.002236024,0.004760111,0.0004505655],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002342994,"about_ca_system_score_gemma":0.002136172,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003332398,"about_ca_topic_score_gemma":0.00373099,"domain_scores_codex":[0.9945267,0.002707646,0.0005859333,0.000595419,0.001162749,0.0004214696],"domain_scores_gemma":[0.6282687,0.3239073,0.03397525,0.006625342,0.004307839,0.002915555],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.001337648,0.000856142,0.2047952,0.0002200969,0.0003172124,0.001305556,0.005353781,0.0285058,0.0007679946,0.6597677,0.007179825,0.08959314],"study_design_scores_gemma":[0.00009642135,0.0002425806,0.07882107,0.00008095284,0.0001418717,0.0004953244,0.002038152,0.03497003,0.0002475213,0.8810812,0.001693477,0.00009139504],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9248173,0.006776475,0.01768008,0.01766101,0.0001812829,0.00004102513,0.0001470292,0.00008674953,0.03260901],"genre_scores_gemma":[0.9971966,0.0003431272,0.000375673,0.0001280838,0.0001527141,0.000007032508,0.00001581771,0.000008970078,0.001771996],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01424062,"threshold_uncertainty_score":0.0753125,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008351343975815472,"score_gpt":0.2068242118253859,"score_spread":0.1984728678495704,"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."}}