{"id":"W4213264856","doi":"10.2139/ssrn.1985802","title":"The Effect of Analysts’ Capabilities and Incentives on Accruals Based and Real Activities Based Earnings Management","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Forecasting Techniques and Applications","field":"Decision Sciences","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Lethbridge","funders":"","keywords":"Accrual; Earnings management; Incentive; Business; Accounting; Earnings; Economics; Microeconomics","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":[],"consensus_categories":[],"category_scores_codex":[0.0087588,0.0001165305,0.0001909029,0.000164891,0.0004432394,0.0001188657,0.0002650724,0.00003505661,0.00001006648],"category_scores_gemma":[0.0003386982,0.00006387034,0.00007534023,0.000224795,0.0002539623,0.0001588299,0.00005686636,0.0004055195,0.000001384915],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001163467,"about_ca_system_score_gemma":0.00009754377,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004079473,"about_ca_topic_score_gemma":0.00007960697,"domain_scores_codex":[0.9979512,0.0003581262,0.0002947363,0.0001626006,0.0004843784,0.0007489611],"domain_scores_gemma":[0.9971238,0.002247032,0.0002854996,0.0002331324,0.00004727676,0.00006323365],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006322584,0.0001194395,0.5348203,0.000043194,0.0002176657,7.72868e-7,0.0006966584,0.00009940972,0.001110452,0.1438238,0.0007295216,0.3177065],"study_design_scores_gemma":[0.004117639,0.01005718,0.6402013,0.0003560828,0.0004536671,0.0001310814,0.0236304,0.006714849,0.03240742,0.2598362,0.02105085,0.001043329],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9944642,0.0003760307,0.003277017,0.0004592845,0.00002763637,0.0001799796,0.000002465194,0.00001754251,0.001195808],"genre_scores_gemma":[0.9986021,0.0005454962,0.0002722117,0.00001447211,0.00003795887,0.00002101564,5.407917e-7,0.000007653016,0.0004985819],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3166632,"threshold_uncertainty_score":0.3409084,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02050766511127176,"score_gpt":0.333122717464689,"score_spread":0.3126150523534172,"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."}}