{"id":"W4312226487","doi":"10.3390/jrfm16010017","title":"The Impact of Ownership Characteristics and Gender on Earnings Management: Indonesian Companies","year":2022,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Accounting; Earnings management; Leverage (statistics); Gender diversity; Principal–agent problem; Indonesian; Audit committee; Earnings; Audit; Finance; Corporate governance","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001107548,0.0002366213,0.0003769315,0.0004119322,0.0007588428,0.0001844173,0.0003603642,0.00003079123,0.00002763304],"category_scores_gemma":[0.0000536636,0.0001677671,0.000177812,0.0005172828,0.0001125815,0.00032086,0.0006439696,0.0003549508,0.000006347741],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007168906,"about_ca_system_score_gemma":0.00001494165,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001196572,"about_ca_topic_score_gemma":0.000009537728,"domain_scores_codex":[0.9983037,0.00003866355,0.0006054557,0.0002179547,0.0005325577,0.0003016295],"domain_scores_gemma":[0.9981254,0.00005996547,0.001473985,0.0002139508,0.0001014042,0.00002523148],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.001771258,0.0003716715,0.2570459,0.0004208904,0.0002652238,0.000309222,0.0006220164,0.0006854069,0.000005653009,0.1802372,0.004936486,0.5533291],"study_design_scores_gemma":[0.001024025,0.0001907376,0.8779463,0.00004576426,0.0001996714,0.000006408067,0.00101038,0.000143539,5.225189e-7,0.007796207,0.111449,0.0001874782],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9931769,0.0004154904,0.0009524826,0.0001557496,0.0005325769,0.0003731556,0.00001439156,0.00001472832,0.00436451],"genre_scores_gemma":[0.9967324,0.00232874,0.00007508446,0.0002079019,0.0003972984,0.00001183604,0.000004093494,0.00002114261,0.0002214625],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6209004,"threshold_uncertainty_score":0.6841345,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01513094186756994,"score_gpt":0.2123549051206093,"score_spread":0.1972239632530393,"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."}}