{"id":"W4392840223","doi":"10.2139/ssrn.4716603","title":"Institutional Investor Monitoring and Earnings Management: A Network Approach","year":2024,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"Trinity College; Royal Military College Saint-Jean; University of Alberta","funders":"","keywords":"Earnings management; Business; Earnings; Institutional investor; Accounting; Finance; Financial system; Corporate governance","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":[0.00270493,0.0003868655,0.0006625702,0.002636126,0.0006530402,0.003580018,0.00130784,0.001678114,0.006580345],"category_scores_gemma":[0.01631023,0.0003302887,0.0004741898,0.002989288,0.001077622,0.005141952,0.001193979,0.0008027595,0.00038498],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001297593,"about_ca_system_score_gemma":0.0005013286,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003787197,"about_ca_topic_score_gemma":0.003314544,"domain_scores_codex":[0.9988652,0.0006570811,0.00004234029,0.0002228872,0.0001225066,0.00008994249],"domain_scores_gemma":[0.9842559,0.01234613,0.001999301,0.0005371348,0.0005777993,0.000283779],"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":[0.0002750825,0.0002907672,0.04324801,0.0001260188,0.0002779239,0.0003342596,0.0006468236,0.1965668,0.0007307928,0.6718914,0.003737716,0.08187445],"study_design_scores_gemma":[0.00002769158,0.00008343509,0.01063202,0.0000587396,0.0001315113,0.0001406807,0.0003924604,0.6214383,0.0004098914,0.3627329,0.003920134,0.00003211128],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.3662308,0.002777724,0.5628819,0.006934131,0.0001285272,0.0001517134,0.001114743,0.0002567221,0.05952374],"genre_scores_gemma":[0.9799592,0.00111267,0.01268177,0.00008337531,0.0001499162,0.00005437798,0.0001699355,0.00001614542,0.00577255],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.006580345,"threshold_uncertainty_score":0.02201349,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01442782636591054,"score_gpt":0.2126258871591668,"score_spread":0.1981980607932563,"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."}}