{"id":"W3196657580","doi":"10.1111/1911-3846.12731","title":"Relative Performance Evaluation and Earnings Management*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings management; Accounting; Business; Earnings","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.009688372,0.0002534215,0.0003555996,0.001643389,0.0005313909,0.002935799,0.0004170086,0.0006091752,0.003250024],"category_scores_gemma":[0.05919854,0.0001234846,0.0001578672,0.001396175,0.001790935,0.002094087,0.001105756,0.0007336886,0.000302468],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001218354,"about_ca_system_score_gemma":0.000884172,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001532318,"about_ca_topic_score_gemma":0.001054975,"domain_scores_codex":[0.9916561,0.004903915,0.0005718254,0.0005008489,0.001811587,0.0005557825],"domain_scores_gemma":[0.890361,0.04026314,0.05840193,0.002646866,0.006227813,0.002099355],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006152142,0.0007200355,0.6598852,0.0002735121,0.0001602597,0.0003349847,0.001751796,0.01567242,0.001834907,0.07469273,0.003218784,0.2408402],"study_design_scores_gemma":[0.00005110318,0.0008093174,0.8229562,0.0004834945,0.00008263811,0.0008462651,0.002297414,0.04574198,0.003519563,0.1154926,0.007574446,0.0001450575],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9437958,0.003920342,0.01179067,0.003585763,0.00006238501,0.00004680052,0.00007768235,0.00005389384,0.03666677],"genre_scores_gemma":[0.9989886,0.0001320175,0.000332346,0.00003558258,0.0000202169,0.000003155006,0.000009523377,0.00000223809,0.0004761931],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009688372,"threshold_uncertainty_score":0.05123764,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05143691357178093,"score_gpt":0.3103287994138297,"score_spread":0.2588918858420488,"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."}}