{"id":"W4320162776","doi":"10.2139/ssrn.3836179","title":"Trade Transparency and Management Earnings Forecasts","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Earnings; Transparency (behavior); Shock (circulatory); Earnings management; Business; Debt; Economics; TRACE (psycholinguistics); Private information retrieval; Monetary economics; Accounting; Finance; Computer science","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":[0.002386938,0.0001618216,0.0002086353,0.001238249,0.0006103855,0.004970172,0.0002188019,0.001465479,0.01087172],"category_scores_gemma":[0.03587128,0.0002171441,0.000201055,0.001433069,0.0008058324,0.003300025,0.0007216405,0.001971559,0.001045994],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001223315,"about_ca_system_score_gemma":0.001047261,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006093962,"about_ca_topic_score_gemma":0.005770499,"domain_scores_codex":[0.9990354,0.0003110779,0.00008840821,0.0001166292,0.0002554137,0.0001931018],"domain_scores_gemma":[0.9442739,0.03065982,0.01958939,0.001493968,0.002823979,0.001158915],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.002709564,0.0005828009,0.3581782,0.0002221536,0.0001755718,0.001190468,0.004042159,0.03139527,0.001520463,0.4132728,0.03450577,0.1522047],"study_design_scores_gemma":[0.0001283235,0.0002304369,0.3713521,0.0003706968,0.0001616245,0.0004556662,0.003565808,0.06338803,0.001930488,0.5379689,0.02030723,0.0001407432],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.840246,0.004767652,0.007703921,0.02439575,0.0005569189,0.0000198967,0.001151979,0.0002105985,0.1209473],"genre_scores_gemma":[0.9964862,0.0003351511,0.0001352216,0.00008996098,0.0001261386,0.000001457016,0.00008565876,0.0000104423,0.002729761],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01087172,"threshold_uncertainty_score":0.0363695,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006982760182964531,"score_gpt":0.1981260083596753,"score_spread":0.1911432481767108,"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."}}