{"id":"W4388528092","doi":"10.33423/jabe.v25i5.6512","title":"Accrual-Based Earnings Management and the COVID-19 Pandemic","year":2023,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings; Earnings management; Business; Economics; Monetary economics; Accounting","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":[0.001559822,0.0002069034,0.0003750409,0.0003399162,0.0003378766,0.0004584483,0.0003068615,0.00005730215,0.00005096402],"category_scores_gemma":[0.0005963806,0.0001562238,0.00006592423,0.000471723,0.0002054588,0.0004790614,0.0003724956,0.0002143407,0.00005731036],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006068734,"about_ca_system_score_gemma":0.00003434149,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007074256,"about_ca_topic_score_gemma":0.00002348107,"domain_scores_codex":[0.9988098,0.000007395205,0.0005007895,0.0002482389,0.0001541218,0.0002796754],"domain_scores_gemma":[0.9921857,0.0001504926,0.007379033,0.0001689154,0.00007934778,0.00003652311],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.003342123,0.000127951,0.2624305,0.003071803,0.0007524391,0.0001617763,0.0008119245,0.1341764,0.00007230741,0.2665073,0.03980877,0.2887367],"study_design_scores_gemma":[0.005776892,0.000007008644,0.1461629,0.00004781569,0.0002000834,0.00001891935,0.0007527197,0.005723414,0.000001642124,0.01059555,0.8303918,0.0003212733],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9673347,0.00008812507,0.01884397,0.006526178,0.0003284609,0.0003436531,0.000001871089,0.00008713727,0.006445936],"genre_scores_gemma":[0.9892806,0.001419978,0.0002459407,0.007916817,0.0007360241,0.00001931205,0.000007071508,0.00003872619,0.0003354855],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.790583,"threshold_uncertainty_score":0.6370622,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01805207679817846,"score_gpt":0.2133177964232271,"score_spread":0.1952657196250486,"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."}}