{"id":"W4249812170","doi":"10.2139/ssrn.1663781","title":"Effects of National Culture on Earnings Management in Banks","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Islamic Finance and Banking Studies","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Business; Earnings management; Accounting; Financial system; Earnings","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":[0.001364818,0.0001385781,0.0002307741,0.0004509023,0.001688829,0.001961746,0.0003772513,0.0004842338,0.004486868],"category_scores_gemma":[0.007380549,0.0001684263,0.0002760221,0.0006751189,0.001265207,0.0005036921,0.001250694,0.001040531,0.0004284338],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001763167,"about_ca_system_score_gemma":0.001276088,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02813791,"about_ca_topic_score_gemma":0.07001438,"domain_scores_codex":[0.9988719,0.0005743463,0.00008135179,0.00007066153,0.0001372579,0.0002645067],"domain_scores_gemma":[0.9873691,0.003737376,0.003875456,0.0005068017,0.001526645,0.002984546],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006969756,0.0007348633,0.9828178,0.00001373576,0.00007593221,0.0001491847,0.006127956,0.0001725065,0.0005092942,0.0004230355,0.0003014233,0.007977296],"study_design_scores_gemma":[0.000007595628,0.0001017394,0.9903719,0.00001393254,0.000019125,0.00003058834,0.008940355,0.00009843078,0.000106941,0.00008949952,0.0002115142,0.000008352337],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9984962,0.00004861215,0.000006258372,0.0001100675,0.00000536422,0.000001260187,0.00001082543,5.489175e-7,0.001320879],"genre_scores_gemma":[0.9996136,0.00003376587,0.00001046247,0.00003630314,0.000003407498,0.000001409837,0.00001167576,0.000001046822,0.0002882687],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02813791,"threshold_uncertainty_score":0.05594826,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.002842981883632789,"score_gpt":0.2033136446469191,"score_spread":0.2004706627632863,"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."}}