{"id":"W4414845618","doi":"10.1111/acfi.70119","title":"Accruals Management to Meet or Beat Earnings Performance of Peer Firms","year":2025,"lang":"en","type":"article","venue":"Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Earnings; Earnings management; Earnings response coefficient; Quarter (Canadian coin); Earnings per share","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001686596,0.0001843504,0.0002625871,0.001240341,0.0005677246,0.001596375,0.0003524621,0.0003490224,0.002395355],"category_scores_gemma":[0.01299057,0.00007389323,0.0001456301,0.0005472865,0.0003862068,0.001066149,0.001131054,0.000382454,0.0004135954],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005278919,"about_ca_system_score_gemma":0.0004490504,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002695821,"about_ca_topic_score_gemma":0.003040739,"domain_scores_codex":[0.998611,0.0003172967,0.0001554346,0.0001846451,0.0005126277,0.0002190336],"domain_scores_gemma":[0.9795914,0.002558592,0.01278624,0.0009852244,0.0023697,0.001708833],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000102999,0.0001907523,0.96852,0.00001467975,0.00006130017,0.000187016,0.001115901,0.0004472556,0.001908636,0.0004141581,0.00042353,0.02661379],"study_design_scores_gemma":[0.000005433451,0.0002475657,0.9933544,0.000009577683,0.00002157086,0.0002527624,0.001862625,0.001348172,0.001249604,0.0003917334,0.001244138,0.00001240458],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983923,0.00006297602,0.00007467021,0.00004293281,0.000003034272,0.000005548228,0.00001581835,0.000005705882,0.001397115],"genre_scores_gemma":[0.9995471,0.00002179519,0.0000574823,0.000006315168,0.000008841752,0.000001531136,0.00002308653,0.000001060071,0.0003328422],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002695821,"threshold_uncertainty_score":0.008919716,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007078986719621331,"score_gpt":0.2161841165096956,"score_spread":0.2091051297900743,"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."}}