{"id":"W4391344429","doi":"10.1016/j.irfa.2024.103110","title":"Federal judge ideology and real earnings management","year":2024,"lang":"en","type":"article","venue":"International Review of Financial Analysis","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Earnings management; Ideology; Incentive; Proxy (statistics); Litigation risk analysis; Accounting; Earnings; Business; Economics; Law and economics; Actuarial science; Political science; Law; Politics; Microeconomics; Audit","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005690889,0.0001811276,0.0004191036,0.0005653181,0.00007901031,0.0001455556,0.0003423601,0.00004070411,0.0007147965],"category_scores_gemma":[0.002071837,0.0001693914,0.0002463281,0.001778116,0.00007334866,0.0005102548,0.000385507,0.0001381311,0.0002081918],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005342029,"about_ca_system_score_gemma":0.00001853523,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006571275,"about_ca_topic_score_gemma":0.0001230654,"domain_scores_codex":[0.9983646,0.00001313853,0.0005200572,0.0004292509,0.0004788169,0.000194142],"domain_scores_gemma":[0.9967238,0.0000339239,0.002787989,0.0001678971,0.0002743755,0.00001198689],"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":[0.00002148763,0.00005434652,0.1421551,0.008444979,0.001608803,0.0001648038,0.00003315819,0.00004185958,0.00002087635,0.346702,0.0415803,0.4591723],"study_design_scores_gemma":[0.0001019214,0.000006813629,0.3009745,0.001666114,0.0009754449,0.000001314325,0.000006422581,0.001043142,0.000001925602,0.001039347,0.6940185,0.0001645431],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2918365,0.036899,0.2136607,0.02265497,0.004701856,0.001401681,0.00005944912,0.0006042297,0.4281816],"genre_scores_gemma":[0.9467425,0.03537002,0.0007055979,0.006046147,0.001330193,0.00006898137,0.0001737945,0.00003355442,0.009529209],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.654906,"threshold_uncertainty_score":0.7826521,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006656110962306896,"score_gpt":0.2477405108655915,"score_spread":0.2410843999032846,"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."}}