{"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":"codex-gemma-dda1882f352a","candidate_categories":["research_integrity"],"consensus_categories":[],"category_scores_codex":[0.008304129,0.0002312182,0.000355527,0.0001783877,0.0003678726,0.0005486037,0.0003606807,0.0001985999,0.00004020866],"category_scores_gemma":[0.00199681,0.0002182988,0.0001376108,0.0002744473,0.00006490091,0.0002794394,0.0006570645,0.004496288,0.00003931639],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004370701,"about_ca_system_score_gemma":0.00328176,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001880063,"about_ca_topic_score_gemma":0.0008704828,"domain_scores_codex":[0.9968603,0.0000556628,0.0006238849,0.0003984908,0.0006087437,0.001452904],"domain_scores_gemma":[0.9970872,0.00005466443,0.002057881,0.0002415483,0.0005411286,0.00001753976],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00009809767,0.00005436325,0.1124252,0.0004114182,0.0001521201,0.00001110321,0.00002807135,0.0002442959,0.00003767344,0.8028686,0.001667972,0.08200107],"study_design_scores_gemma":[0.0004940294,0.00001942588,0.1451364,0.0002814275,0.0000748813,0.00002171207,0.0001495515,0.001378927,0.000005237627,0.8228271,0.0292446,0.0003666712],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9641396,0.003558958,0.00358556,0.006219613,0.001074998,0.000344831,0.000005551751,0.000109633,0.0209613],"genre_scores_gemma":[0.9761591,0.003499774,0.00005997495,0.0005069149,0.001509444,0.00001659829,0.00001942199,0.00002227725,0.0182065],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08163439,"threshold_uncertainty_score":0.9978004,"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."}}