{"id":"W7097685574","doi":"","title":"Earnings Quality and Legal Origin: Evidence from Quebec *","year":2011,"lang":"en","type":"article","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Earnings quality; Quality (philosophy); Common law; Earnings response coefficient; Civil law (Civil law)","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":[0.001613414,0.0003173974,0.0004344308,0.003329769,0.003618538,0.001987395,0.001389812,0.0005734721,0.00570995],"category_scores_gemma":[0.006777393,0.0002252558,0.0006261115,0.007434158,0.00144576,0.0005537806,0.001194507,0.0007985926,0.0003194036],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02283798,"about_ca_system_score_gemma":0.01540336,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9944055,"about_ca_topic_score_gemma":0.9976688,"domain_scores_codex":[0.9983658,0.0002494452,0.0001087667,0.0002805091,0.0005943532,0.0004010832],"domain_scores_gemma":[0.983786,0.002465966,0.004916094,0.0007977798,0.005977374,0.002056695],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008029823,0.00006004781,0.9865547,0.00006554313,0.0001393419,0.0001433381,0.001198279,0.0001954209,0.0001392481,0.0007996882,0.003346578,0.007277329],"study_design_scores_gemma":[0.0000086641,0.00001662905,0.9954121,0.00007252046,0.00004268176,0.00004236249,0.001168173,0.00026965,0.00006977045,0.00005391905,0.002830203,0.00001328253],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9686874,0.002808781,0.0005034686,0.001713823,0.0000371731,0.000076434,0.009550302,0.00002323524,0.0165994],"genre_scores_gemma":[0.9934186,0.0006236508,0.0002278342,0.0002563513,0.00001160793,0.00001505128,0.002855933,0.00001026707,0.002580721],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02283798,"threshold_uncertainty_score":0.1657019,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05273943381234372,"score_gpt":0.2615501893335465,"score_spread":0.2088107555212027,"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."}}