{"id":"W7113049482","doi":"","title":"The Information Content of Discretionary Tone in Interim Management Statements","year":2018,"lang":"","type":"article","venue":"Brunel University Research Archive (BURA) (Brunel University London)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tone (literature); Interim; Earnings; Quarter (Canadian coin); Accrual; Robustness (evolution)","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":[0.002972664,0.0001977427,0.0002501114,0.002151719,0.0003049788,0.00219696,0.000330483,0.0004141183,0.002165163],"category_scores_gemma":[0.03662347,0.0001434075,0.0001701715,0.002106529,0.0005738714,0.001607591,0.000963848,0.0007606514,0.0003946136],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004936257,"about_ca_system_score_gemma":0.0003528234,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001008541,"about_ca_topic_score_gemma":0.001074557,"domain_scores_codex":[0.9983497,0.0003616993,0.0002329888,0.0001592287,0.0006929886,0.0002034154],"domain_scores_gemma":[0.9222528,0.03281664,0.03637979,0.00368067,0.003890926,0.0009791139],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001125273,0.0002654699,0.87885,0.0002518013,0.0001251941,0.0006397284,0.002991094,0.003278211,0.01009645,0.005708693,0.001477676,0.09519045],"study_design_scores_gemma":[0.00001371226,0.0001860453,0.9858543,0.00007889632,0.00005973078,0.0002763731,0.0008311511,0.002436746,0.002853998,0.004136586,0.003228391,0.00004405969],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9924719,0.0003855622,0.000961904,0.0001981345,0.00001977046,0.00001922388,0.0005207269,0.00001931865,0.005403404],"genre_scores_gemma":[0.9985789,0.0001534189,0.0003373657,0.00002328611,0.00005017196,0.000005875766,0.0004272932,0.000004749096,0.0004189395],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002972664,"threshold_uncertainty_score":0.01572114,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03544345958248665,"score_gpt":0.2783010868328402,"score_spread":0.2428576272503536,"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."}}