{"id":"W3856388","doi":"10.2139/ssrn.275053","title":"Corporate Governance and Earnings Management","year":2001,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":513,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université Laval","funders":"","keywords":"Corporate governance; Earnings management; Business; Accounting; Earnings; Finance","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001505459,0.0002951492,0.000246457,0.0001591493,0.000479089,0.0003842123,0.0004601749,0.0000578149,0.0001785877],"category_scores_gemma":[0.0005414122,0.0002896211,0.00008957307,0.0005637084,0.00008212655,0.00134022,0.0003325729,0.001315617,0.0004702041],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003940094,"about_ca_system_score_gemma":0.00008604684,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001732233,"about_ca_topic_score_gemma":0.0003156594,"domain_scores_codex":[0.9964605,0.00001677018,0.0003652658,0.0004202171,0.0005356363,0.002201637],"domain_scores_gemma":[0.9889799,0.00001746651,0.0106524,0.0002208552,0.0001023038,0.0000270836],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00008858024,0.00005704558,0.234265,0.00006085406,0.0001958958,0.0001305624,0.00002800465,0.0001233575,0.00004325207,0.5060841,0.002266499,0.2566568],"study_design_scores_gemma":[0.001370651,0.00004758015,0.291383,0.00009940389,0.000122189,0.0002462469,0.0005939374,0.0002804611,0.000002856872,0.08059633,0.6247554,0.000501877],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8293359,0.0008856308,0.1197571,0.002772463,0.000396464,0.0002971649,6.653265e-7,0.0001892972,0.04636532],"genre_scores_gemma":[0.9645507,0.008957922,0.0001440836,0.001117164,0.001161033,0.0000111412,0.00000398231,0.00006107398,0.02399288],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6224889,"threshold_uncertainty_score":0.9999556,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007130275252074803,"score_gpt":0.1902073078886313,"score_spread":0.1830770326365565,"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."}}