{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001830931,0.00008302918,0.0001577952,0.0005366709,0.0003011622,0.00133815,0.0001217131,0.0003160184,0.003106442],"category_scores_gemma":[0.01174748,0.00005251748,0.0001215906,0.0006993202,0.0004684035,0.0003328044,0.0005485718,0.0005080093,0.0002877155],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003000649,"about_ca_system_score_gemma":0.0002782423,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001019683,"about_ca_topic_score_gemma":0.001911658,"domain_scores_codex":[0.9990737,0.0004544367,0.0000552704,0.00007589917,0.0002138136,0.0001268038],"domain_scores_gemma":[0.9771956,0.005123653,0.01541328,0.0006542258,0.0007345109,0.000878723],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001035915,0.0001285996,0.9785789,0.00002492784,0.00005858493,0.00005537133,0.0002524769,0.0005202502,0.0003612221,0.001864867,0.0005686399,0.01748249],"study_design_scores_gemma":[0.000003952158,0.00006025513,0.9959171,0.00001734008,0.00001907794,0.00005431986,0.0003249044,0.0006603792,0.0001976479,0.001588665,0.001151062,0.000005235413],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9920619,0.0005726249,0.0004272348,0.0006302035,0.00001255155,0.000008620081,0.00007845466,0.000004206648,0.006204284],"genre_scores_gemma":[0.9994735,0.000115824,0.00004421386,0.00002933051,0.00001800273,0.000001637698,0.00002364576,5.465386e-7,0.0002932552],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003106442,"threshold_uncertainty_score":0.01039207,"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."}}