{"id":"W4293230564","doi":"10.1111/1911-3846.12820","title":"Managerial Myopia, Earnings Guidance, and Investment*","year":2022,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Unobservable; Earnings; Investment (military); Distortion (music); Value (mathematics); Economics; Return on investment; Investment strategy; Business; Monetary economics; Labour economics; Finance; Microeconomics; Econometrics; Profit (economics)","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":[0.002101805,0.0002138174,0.0002022731,0.000514139,0.0003369958,0.001573477,0.0001995542,0.0006487651,0.002974999],"category_scores_gemma":[0.02331708,0.0001291173,0.00007037946,0.0005673506,0.0007583654,0.0006020849,0.0007271871,0.000679702,0.0003348965],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001162353,"about_ca_system_score_gemma":0.0006737939,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002387464,"about_ca_topic_score_gemma":0.003603719,"domain_scores_codex":[0.9988095,0.0004654337,0.00009405055,0.0000888461,0.0003751839,0.0001670238],"domain_scores_gemma":[0.9461716,0.02080268,0.0277796,0.001520186,0.002130368,0.001595425],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009272092,0.0004131757,0.8197677,0.0002244051,0.0001434349,0.0007220221,0.002054444,0.01831815,0.005089455,0.03154069,0.003192813,0.1176065],"study_design_scores_gemma":[0.0000392182,0.0004558618,0.9356029,0.0001630042,0.00006114482,0.0003265585,0.002228125,0.01954691,0.001634763,0.03460304,0.005279181,0.00005937442],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9758878,0.001095314,0.001590056,0.001855624,0.0000222978,0.00001498819,0.0000685181,0.00002390375,0.01944137],"genre_scores_gemma":[0.9993777,0.00007448277,0.0001418788,0.00002575595,0.000009425957,0.000001066236,0.000008368442,8.388702e-7,0.0003606763],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002974999,"threshold_uncertainty_score":0.01111555,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03378023048314541,"score_gpt":0.2762841622136596,"score_spread":0.2425039317305142,"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."}}