{"id":"W4235618930","doi":"10.2139/ssrn.2312129","title":"Career Concerns and Earnings Management","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Earnings management; Business; Earnings; Accounting; Psychology","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002225939,0.0001033951,0.0001417549,0.001249146,0.002477443,0.003243664,0.0003497159,0.00186486,0.01368412],"category_scores_gemma":[0.01376976,0.0001013722,0.000174811,0.0009543138,0.001708565,0.001374054,0.001473267,0.001961528,0.0008611259],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001155901,"about_ca_system_score_gemma":0.0017252,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003437276,"about_ca_topic_score_gemma":0.007358873,"domain_scores_codex":[0.9989184,0.0005254886,0.00003869411,0.00005069953,0.0001288535,0.0003379145],"domain_scores_gemma":[0.9867952,0.004100174,0.003066165,0.0002177218,0.0009989057,0.004821728],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008528479,0.001477704,0.6524464,0.0001353333,0.00004607472,0.002449049,0.02126697,0.0004120521,0.0006425823,0.1391436,0.02192666,0.1592006],"study_design_scores_gemma":[0.00009316357,0.0004767343,0.7749673,0.0003965216,0.000043686,0.002360138,0.04136392,0.0009417966,0.0003484722,0.09150872,0.08744028,0.00005938322],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8091978,0.007981503,0.0004813127,0.04416281,0.0003015185,0.00002161562,0.0001234192,0.00001260863,0.1377174],"genre_scores_gemma":[0.9876425,0.001029424,0.00006905924,0.001046355,0.0001349759,0.000004590001,0.00003069928,0.00000418604,0.01003835],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01368412,"threshold_uncertainty_score":0.04577798,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00666615305188597,"score_gpt":0.1946531347098249,"score_spread":0.1879869816579389,"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."}}