{"id":"W4400278827","doi":"10.3390/jrfm17070280","title":"Would Managers Sacrifice Conservative Financial Reporting to Meet/Beat Market Earnings Expectations?","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Sacrifice; Earnings; Shareholder; Accrual; Business; Information asymmetry; Accounting; Earnings management; Earnings quality; Finance; Corporate governance","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006951132,0.000187784,0.0002180742,0.0004255248,0.0005227834,0.001908846,0.0003412767,0.001459354,0.001729963],"category_scores_gemma":[0.03794009,0.0001707348,0.000231238,0.0002629564,0.001060142,0.001454692,0.000564984,0.00115123,0.0004206675],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005757715,"about_ca_system_score_gemma":0.0008793887,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007320801,"about_ca_topic_score_gemma":0.001910566,"domain_scores_codex":[0.9969575,0.001311303,0.0002866221,0.0002244207,0.0006340622,0.0005860226],"domain_scores_gemma":[0.9536829,0.008490745,0.03229352,0.001428383,0.001567089,0.002537462],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000756142,0.0006521065,0.8525315,0.0001607105,0.0002299625,0.0006132018,0.004846188,0.0009126556,0.005530766,0.007281513,0.002854201,0.1236311],"study_design_scores_gemma":[0.0001240277,0.001387972,0.9581271,0.000181659,0.0001160303,0.00100043,0.01073152,0.002741203,0.002711994,0.01373371,0.009057403,0.00008682023],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9855909,0.0004983495,0.001015414,0.006847478,0.00004122475,0.00002525475,0.00002930052,0.00001223239,0.00593977],"genre_scores_gemma":[0.9984364,0.0001196641,0.0002809851,0.0008335428,0.00003117531,0.000004809287,0.000008468217,0.000001070115,0.0002839107],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006951132,"threshold_uncertainty_score":0.03676158,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00937831564361432,"score_gpt":0.2272644290514201,"score_spread":0.2178861134078057,"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."}}