{"id":"W4412626245","doi":"10.1111/fire.70013","title":"Political Risk, Political Polarization, and Earnings Management","year":2025,"lang":"en","type":"article","venue":"Financial Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Politics; Earnings management; Political risk; Earnings; Polarization (electrochemistry); Business; Political science; Accounting; Law; Chemistry","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","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.000631742,0.0002636948,0.0004130077,0.0001934067,0.0003348262,0.0001470568,0.0003060634,0.00007509529,0.0002120978],"category_scores_gemma":[0.01350256,0.0002623414,0.0001068233,0.0008581671,0.0001154822,0.0004433533,0.0005985974,0.0003192178,0.0005010506],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007945913,"about_ca_system_score_gemma":0.00003591343,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003146146,"about_ca_topic_score_gemma":0.00001555846,"domain_scores_codex":[0.9979342,0.00003423843,0.0004811,0.0004990827,0.0003288713,0.0007225072],"domain_scores_gemma":[0.9969985,0.00005660361,0.002446396,0.0003209821,0.0001387259,0.0000387853],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000004546852,0.0000285768,0.08143455,0.003505448,0.00001805312,0.0000119007,0.000001505193,2.334407e-7,0.00000102629,0.8212824,0.0199118,0.07379995],"study_design_scores_gemma":[0.0002077132,0.000004206316,0.3486989,0.001909152,0.0002027755,7.665245e-7,0.000007838467,0.00001831568,0.000001259217,0.009291177,0.639484,0.0001738618],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.03034025,0.02084064,0.2048043,0.03281759,0.001198793,0.002867411,0.00002305018,0.0006374121,0.7064706],"genre_scores_gemma":[0.8953575,0.006114174,0.001031332,0.07998134,0.001386848,0.0001722441,0.00006966016,0.00007303483,0.01581388],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8650172,"threshold_uncertainty_score":0.9999829,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006096697124606873,"score_gpt":0.2328315406118857,"score_spread":0.2267348434872789,"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."}}