{"id":"W4293228577","doi":"10.1111/acfi.12933","title":"The association between quarter length, forecast errors, and firms’ voluntary disclosures","year":2022,"lang":"en","type":"article","venue":"Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"University of Melbourne","keywords":"Quarter (Canadian coin); Earnings; Incentive; Forecast error; Business; Economics; Econometrics; Monetary economics; Demographic economics; Accounting; Microeconomics; Geography","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":[0.003108725,0.0001188628,0.0001713837,0.0008169019,0.0002325362,0.0009548804,0.0003147424,0.0003658564,0.002899197],"category_scores_gemma":[0.04126246,0.0001435637,0.0001426057,0.0009996664,0.0001683981,0.0006370555,0.0004423076,0.0004313479,0.0003145174],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003961326,"about_ca_system_score_gemma":0.000338391,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003221405,"about_ca_topic_score_gemma":0.004075551,"domain_scores_codex":[0.9981688,0.0004682784,0.0004102843,0.0002035056,0.0005532083,0.0001958924],"domain_scores_gemma":[0.8334705,0.05764254,0.09500108,0.005995046,0.005009507,0.002881314],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000129866,0.0000482445,0.9942558,0.000005615233,0.00003712942,0.00002086977,0.00007970326,0.0005774235,0.0002349551,0.00008037635,0.0002183368,0.00431178],"study_design_scores_gemma":[0.0000029021,0.00004700021,0.997778,0.000006385641,0.00000841048,0.00002964312,0.0001100012,0.001498298,0.0001977295,0.0001302504,0.0001851146,0.000006385287],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998906,0.00008093213,0.0001612605,0.0001161073,0.000007863178,0.000002244466,0.0002592395,0.000008215204,0.0004581347],"genre_scores_gemma":[0.9995468,0.00002035274,0.00006017512,0.000007597086,0.00001269427,0.000001377844,0.0001807358,0.000001684403,0.0001685101],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003221405,"threshold_uncertainty_score":0.01644069,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006471258673504007,"score_gpt":0.1888293722515501,"score_spread":0.1823581135780461,"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."}}