{"id":"W4412531825","doi":"10.2308/bria-2024-048","title":"To Benefit Oneself and the Company in Earnings Management: The Effects of Codes of Ethics and Ethical Beliefs","year":2025,"lang":"en","type":"article","venue":"Behavioral Research in Accounting","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Simon Fraser University","funders":"","keywords":"Earnings management; Business; Business ethics; Accounting; Ethical code; Psychology; Earnings; Social psychology; Public relations; Management; Economics; Political 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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":["metaresearch"],"category_scores_codex":[0.04788025,0.0000811706,0.0002613862,0.0006762621,0.0003435791,0.0002424521,0.0006996997,0.0002167367,0.000005898253],"category_scores_gemma":[0.02004747,0.00004644982,0.00002575221,0.002420733,0.001077893,0.0001058239,0.0008969153,0.002284287,0.000001789363],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003418444,"about_ca_system_score_gemma":0.0001272882,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003600605,"about_ca_topic_score_gemma":0.002171543,"domain_scores_codex":[0.9959733,0.001098769,0.0005731758,0.0003197855,0.001744659,0.0002902813],"domain_scores_gemma":[0.9635373,0.03488925,0.000146391,0.0004618528,0.0009275854,0.00003764072],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001367087,0.0001090017,0.709984,0.0004508373,0.000005540235,0.000003825602,0.02054634,0.00005509556,0.0007026842,0.222339,0.0001579998,0.04550898],"study_design_scores_gemma":[0.0005274288,0.00002811546,0.9323621,0.0009031583,0.000007143301,4.498108e-7,0.006937545,0.0002272093,0.0002358537,0.0583933,0.0003296873,0.00004801386],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9768724,0.0003453201,0.00004607515,0.02153146,0.000117719,0.0005245727,0.00000111316,0.000003127908,0.0005582366],"genre_scores_gemma":[0.9987907,0.0003677415,0.0003583319,0.0002355648,0.00001424524,0.00006388714,4.345035e-7,0.00000480389,0.0001642287],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2223781,"threshold_uncertainty_score":0.9924218,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.3346072985123137,"score_gpt":0.5602307998010626,"score_spread":0.2256235012887489,"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."}}