{"id":"W4408437937","doi":"10.2139/ssrn.5179031","title":"Earnings Quality and Corporate Governance","year":2025,"lang":"en","type":"preprint","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"ca_institutions":"Saint Mary's University","funders":"","keywords":"Corporate governance; Earnings quality; Business; Earnings; Accounting; Quality (philosophy); Financial system; Finance; Accrual","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":[0.002631849,0.0001505535,0.0002676772,0.001349435,0.0004057633,0.003512395,0.0002054141,0.0005973038,0.008205455],"category_scores_gemma":[0.01631253,0.0001169351,0.0001836182,0.001505408,0.001109597,0.001737536,0.0008446786,0.0006855665,0.0005995301],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000674998,"about_ca_system_score_gemma":0.0003517565,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002235247,"about_ca_topic_score_gemma":0.002788071,"domain_scores_codex":[0.9992203,0.0002494654,0.00007978916,0.0001073136,0.0002094962,0.0001336402],"domain_scores_gemma":[0.9806594,0.006312235,0.009103515,0.0009224314,0.001508022,0.001494303],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006032106,0.0004810317,0.8354246,0.00009371652,0.000299573,0.0002294526,0.001516821,0.003131172,0.0006871395,0.07824128,0.005216247,0.0740757],"study_design_scores_gemma":[0.00005299124,0.0001753465,0.8918874,0.00006976829,0.00009060966,0.0001361788,0.001315042,0.003390382,0.0004053383,0.0975366,0.004910344,0.00002992952],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9610059,0.004181128,0.001981178,0.003832328,0.000080069,0.00001806353,0.0003466927,0.0000317242,0.0285229],"genre_scores_gemma":[0.9966279,0.0003441763,0.0001434553,0.00007950652,0.00006884661,0.000002095249,0.00008654765,0.000007605156,0.002639938],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008205455,"threshold_uncertainty_score":0.02744997,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07047524808156419,"score_gpt":0.3384843383945773,"score_spread":0.2680090903130131,"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."}}