{"id":"W4244277331","doi":"10.33423/jabe.v22i1.2717","title":"Accruals, Earnings Quality and Research Methodology","year":2020,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings management; Proxy (statistics); Earnings; Econometrics; Accounting; Earnings quality; Business; Earnings response coefficient; Explanatory power; Economics; Mathematics; Statistics","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":[0.02981007,0.0007302017,0.001202531,0.01609945,0.001108108,0.00643605,0.001669925,0.001662662,0.005741763],"category_scores_gemma":[0.08283868,0.0004703327,0.0008911926,0.02086682,0.002628951,0.004185824,0.001904569,0.001476908,0.002084407],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00404574,"about_ca_system_score_gemma":0.005763229,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005955053,"about_ca_topic_score_gemma":0.004949366,"domain_scores_codex":[0.9779118,0.01141582,0.004058272,0.00171784,0.004462708,0.000433556],"domain_scores_gemma":[0.9335877,0.04033678,0.01386432,0.00222649,0.009228254,0.0007564605],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0001296495,0.0002461678,0.02930686,0.02735749,0.0002767744,0.0002959549,0.001929854,0.002090619,0.0002949887,0.174163,0.03917699,0.7247316],"study_design_scores_gemma":[0.00006774745,0.000461701,0.08502886,0.0666199,0.000629384,0.001147311,0.004012866,0.002360767,0.0008458766,0.1639664,0.6746693,0.0001898477],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"review","genre_gemma":"methods","genre_scores_codex":[0.01218935,0.8945095,0.04150948,0.01418439,0.001808115,0.001752785,0.003071807,0.0001404285,0.03083422],"genre_scores_gemma":[0.08706909,0.8249958,0.06006289,0.005072315,0.006458665,0.004287211,0.003236394,0.0001453539,0.008672263],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.02981007,"threshold_uncertainty_score":0.1576526,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1309697270707257,"score_gpt":0.3185243622969414,"score_spread":0.1875546352262157,"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."}}