{"id":"W4408378089","doi":"10.1080/09638180.2025.2476760","title":"The Effect of Cybersecurity Breaches on Analysts’ Earnings Forecasts","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Earnings; Business; Accounting; Data breach; Computer security; Computer 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":[0.00455243,0.0002909049,0.0002341318,0.001990368,0.0004758765,0.001743061,0.0003342295,0.0007583726,0.002398898],"category_scores_gemma":[0.06662758,0.000164372,0.0004442679,0.001450891,0.0005752657,0.002038356,0.001367388,0.001617241,0.0004188191],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008816654,"about_ca_system_score_gemma":0.0009810845,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01046574,"about_ca_topic_score_gemma":0.0115474,"domain_scores_codex":[0.9964314,0.0009574025,0.0005049024,0.0003794561,0.00130405,0.0004228474],"domain_scores_gemma":[0.8051461,0.06415742,0.1116467,0.00574184,0.01057699,0.00273082],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001531666,0.00007037237,0.9706491,0.0000462765,0.0001432254,0.0001565627,0.000814266,0.002729534,0.0003690834,0.0007519409,0.0009022671,0.02321417],"study_design_scores_gemma":[0.000006163393,0.0001137251,0.9921246,0.00009188716,0.00007942666,0.0000998904,0.001263626,0.002758014,0.0007302833,0.001103027,0.001601666,0.00002777077],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9923708,0.001006113,0.0006973864,0.001231499,0.00004065812,0.00001158797,0.000340095,0.00002240292,0.004279356],"genre_scores_gemma":[0.9990482,0.0003019532,0.0001232946,0.0000437333,0.00003357298,0.00000252827,0.0001489725,0.000002608792,0.000295087],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01046574,"threshold_uncertainty_score":0.02407581,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006905246994717701,"score_gpt":0.2272833109184971,"score_spread":0.2203780639237794,"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."}}