{"id":"W3193202635","doi":"10.1111/jbfa.12559","title":"Capital market liberalization and auditors' accounting adjustments: Evidence from a quasi‐experiment","year":2021,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia; University of Toronto","funders":"National Natural Science Foundation of China","keywords":"Audit; Business; Accounting; Capital market; Liberalization; Transparency (behavior); Propensity score matching; Stock market; Monetary economics; Finance; Economics; Context (archaeology); Market economy","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001244652,0.0005165256,0.0007602081,0.0003754796,0.0004829791,0.001537791,0.0005926429,0.0001701321,0.0005322512],"category_scores_gemma":[0.01486242,0.0005283834,0.0001761445,0.001583158,0.0001071206,0.008613151,0.0007737146,0.0005142661,0.00008481227],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002235628,"about_ca_system_score_gemma":0.0001820554,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006881087,"about_ca_topic_score_gemma":0.0001452749,"domain_scores_codex":[0.9960873,0.0000487205,0.001330014,0.000687678,0.001193636,0.0006527276],"domain_scores_gemma":[0.9760208,0.000269325,0.02101889,0.000447007,0.00221417,0.00002985997],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004166019,0.0008088808,0.7730039,0.001670852,0.0004924766,0.0007429721,0.001705969,0.003682071,0.01977033,0.001701999,0.06031141,0.1356925],"study_design_scores_gemma":[0.001964773,0.00002353747,0.7733473,0.005594454,0.000398245,0.00008830635,0.001006082,0.002506182,0.0006942222,0.001211746,0.2120385,0.001126687],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9122993,0.005077332,0.07812221,0.001260019,0.002359395,0.0002083925,0.000006290536,0.00007919839,0.0005879073],"genre_scores_gemma":[0.984923,0.001446787,0.004214221,0.001409059,0.007149489,0.00001738635,0.00002378091,0.0001070237,0.0007092476],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1517271,"threshold_uncertainty_score":0.9997168,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01203650239783162,"score_gpt":0.2254458722481908,"score_spread":0.2134093698503592,"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."}}