{"id":"W4392561082","doi":"10.1002/jcaf.22707","title":"Are performance explanations credible or strategic? Evidence from a large sample of MD&As1","year":2024,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"MacEwan University; Brock University","funders":"","keywords":"Attribution; Opportunism; Sample (material); Reputation; Business; Compensation (psychology); Strategic management; Marketing; Economics; Psychology; Social psychology; Political 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":[0.008629953,0.0003439734,0.0004523913,0.002508758,0.0008179196,0.001457071,0.0007905263,0.0007004724,0.003388823],"category_scores_gemma":[0.037893,0.0003595217,0.0002708645,0.002099011,0.0008064978,0.001058787,0.001700926,0.0006329381,0.0008821632],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004429695,"about_ca_system_score_gemma":0.0003598201,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003711031,"about_ca_topic_score_gemma":0.003834213,"domain_scores_codex":[0.9957079,0.00188384,0.0004100121,0.0004623699,0.001078284,0.0004576553],"domain_scores_gemma":[0.9071517,0.03724417,0.04133921,0.006762427,0.004996974,0.002505451],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001451364,0.0001567266,0.9933332,0.00002106936,0.00005639641,0.00008380759,0.001487035,0.00009372526,0.0002745943,0.0001311562,0.0005018656,0.003715367],"study_design_scores_gemma":[0.00001440254,0.00008352441,0.9967521,0.000009806256,0.00002473752,0.00007734462,0.001276138,0.0003967209,0.0003163035,0.00009927419,0.0009419965,0.000007655182],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9991229,0.00008135943,0.00008557383,0.00007901616,0.000002431908,0.000009370064,0.0002956029,0.000002126789,0.0003217248],"genre_scores_gemma":[0.9991136,0.0000578205,0.00006306283,0.0000357241,0.00001657582,0.00001505811,0.0004919994,0.000002345668,0.0002038127],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008629953,"threshold_uncertainty_score":0.04564005,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08436776123427488,"score_gpt":0.2681885846928279,"score_spread":0.183820823458553,"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."}}