{"id":"W4220786845","doi":"10.1111/1911-3846.12775","title":"The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*","year":2022,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Oklahoma State University; Brigham Young University","keywords":"Revenue recognition; Discretion; Revenue; Transparency (behavior); Business; Accounting; Incentive; Relevance (law); Earnings; Economics; Microeconomics; Accounting information system; Financial accounting; Political science; Law","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":[0.00880258,0.000253343,0.0004286912,0.001548675,0.0007599044,0.004333915,0.0007913905,0.0007733997,0.003178817],"category_scores_gemma":[0.0392444,0.000223169,0.0009630893,0.001589998,0.004124503,0.003356755,0.00268266,0.001810459,0.0001634454],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003495945,"about_ca_system_score_gemma":0.00264233,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008172903,"about_ca_topic_score_gemma":0.006425749,"domain_scores_codex":[0.9935955,0.002816954,0.0004983484,0.0006131416,0.001787368,0.0006887428],"domain_scores_gemma":[0.8742162,0.07764603,0.03192179,0.007354105,0.006576861,0.002285013],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001328792,0.00087034,0.6874705,0.0006475346,0.0003259395,0.00076444,0.009994959,0.005441329,0.005072372,0.1617744,0.001477927,0.1248314],"study_design_scores_gemma":[0.0001244929,0.0007490189,0.9215934,0.0005856518,0.0003555667,0.0004040773,0.009627311,0.009999198,0.004712127,0.03848856,0.01325022,0.0001102764],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9571583,0.002464199,0.003440048,0.005553444,0.00004631596,0.00005072034,0.0001042695,0.00001885826,0.03116386],"genre_scores_gemma":[0.9990271,0.0001773193,0.0003654064,0.00009227769,0.00001818281,0.00000536321,0.000008769051,0.000002159733,0.0003032859],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00880258,"threshold_uncertainty_score":0.04655302,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04858145462897529,"score_gpt":0.3130732342541167,"score_spread":0.2644917796251414,"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."}}