{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0008250638,0.000309086,0.0003995283,0.0003876327,0.0003547039,0.0002719111,0.0005469515,0.00008041323,0.00006753185],"category_scores_gemma":[0.001994252,0.0002844049,0.00006545855,0.001298983,0.00008658891,0.001016264,0.0008890831,0.0001640037,0.0001117969],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003621173,"about_ca_system_score_gemma":0.00001774064,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000241268,"about_ca_topic_score_gemma":0.00005026194,"domain_scores_codex":[0.9978637,0.000007279185,0.0005051285,0.0006060791,0.0004965978,0.0005212172],"domain_scores_gemma":[0.9956289,0.00006458425,0.003591507,0.0004197504,0.0002851887,0.00001006101],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003282266,0.0001293397,0.4229971,0.002578359,0.0001479251,0.00002858198,0.0003478591,0.001704472,0.0002468633,0.07397847,0.09917399,0.3983389],"study_design_scores_gemma":[0.0005955702,0.00002571582,0.2634488,0.0008103288,0.00007691374,0.000001050417,0.0001929024,0.001530955,0.0001675277,0.0004174213,0.7323741,0.0003586659],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9451538,0.0001358002,0.006107358,0.001739572,0.0003750714,0.0004501969,0.000003649838,0.000138002,0.04589653],"genre_scores_gemma":[0.9646809,0.0001860029,0.001417762,0.003031486,0.0002528864,0.00006694732,0.00000668639,0.00003462608,0.03032273],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6332001,"threshold_uncertainty_score":0.9999608,"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."}}