{"id":"W4206301860","doi":"10.4236/jfrm.2021.104027","title":"Corporate Governance and Earnings Management: Evidence from Canada","year":2021,"lang":"en","type":"article","venue":"Journal of Financial Risk Management","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate governance; Earnings management; Shareholder; Earnings; Business; Cash flow; Accounting; Control (management); Bargaining power; Monetary economics; Finance; Economics; Microeconomics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.001022424,0.0002784565,0.0004149414,0.002134788,0.004448838,0.001981156,0.00113849,0.0004010956,0.004672659],"category_scores_gemma":[0.006320306,0.0002244527,0.0003286676,0.008032755,0.001469181,0.0005367727,0.001146235,0.0008294848,0.000277432],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03776218,"about_ca_system_score_gemma":0.05250858,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9983453,"about_ca_topic_score_gemma":0.9991811,"domain_scores_codex":[0.9988462,0.00009213435,0.00004560873,0.0001204886,0.0004630534,0.0004324673],"domain_scores_gemma":[0.9897925,0.001091961,0.002271452,0.0003180089,0.004875989,0.001649995],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002805321,0.0001112971,0.9510671,0.0001848013,0.0001060994,0.0004530984,0.004666081,0.0005244242,0.0001630008,0.004441525,0.01192649,0.02607545],"study_design_scores_gemma":[0.00003387322,0.00002070423,0.9868096,0.0001355455,0.00005074077,0.00005639963,0.003842079,0.0003233498,0.0001181441,0.0002293841,0.008354402,0.00002564327],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9635262,0.003649137,0.0001875432,0.003045033,0.00003563894,0.00005285763,0.006809172,0.00001545239,0.022679],"genre_scores_gemma":[0.9913433,0.002435435,0.0001502402,0.0002356182,0.00001387339,0.000007973747,0.002352626,0.00000749839,0.00345348],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03776218,"threshold_uncertainty_score":0.2739851,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0137181072122464,"score_gpt":0.1889940563794842,"score_spread":0.1752759491672378,"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."}}