{"id":"W4220813848","doi":"10.1108/raf-11-2020-0317","title":"Information uncertainty of fiscal year end quarter earnings","year":2022,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Quarter (Canadian coin); Corporate governance; Earnings response coefficient; Business; Accounting; Actuarial science; Economics; Fiscal year; Finance","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":[0.004253145,0.0002466548,0.0003517433,0.002231759,0.0003868965,0.001980073,0.0003747243,0.000453853,0.001259063],"category_scores_gemma":[0.03271389,0.0001427111,0.0003876178,0.00250878,0.0004347354,0.001430228,0.0008043975,0.0007051149,0.0001373325],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001633441,"about_ca_system_score_gemma":0.001205433,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01794996,"about_ca_topic_score_gemma":0.01205567,"domain_scores_codex":[0.9973115,0.0006676008,0.0003304993,0.0002743884,0.001115092,0.0003010361],"domain_scores_gemma":[0.933621,0.02038709,0.039549,0.001401648,0.00435668,0.0006845665],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002177519,0.00006001322,0.9469541,0.0002008073,0.0001653952,0.0002002895,0.0005821628,0.002600755,0.000145057,0.003508249,0.002192955,0.04317256],"study_design_scores_gemma":[0.000003936888,0.00006341557,0.9888466,0.0002753486,0.00006236909,0.0001083537,0.0008917872,0.002338214,0.0003296909,0.003054024,0.004001421,0.00002492491],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9698809,0.009714003,0.001822076,0.004549205,0.00009903851,0.00003839838,0.002225089,0.00002711032,0.01164409],"genre_scores_gemma":[0.9969051,0.001796112,0.000164886,0.0001282348,0.0001071205,0.000006249867,0.0004764111,0.000002374472,0.0004136054],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01794996,"threshold_uncertainty_score":0.03569096,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005055335903964799,"score_gpt":0.1997355907317713,"score_spread":0.1946802548278065,"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."}}