{"id":"W7116974069","doi":"10.35808/ijeba/909","title":"Are Dividends Signaling the Earnings Quality? Evidence from Canada","year":2025,"lang":"","type":"article","venue":"International Journal of Economics and Business Administration","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Dividend; Work (physics); Debt","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":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001229678,0.0003234145,0.0004583873,0.0002551071,0.0003518869,0.002273986,0.001051966,0.00009833749,0.0001988964],"category_scores_gemma":[0.01147871,0.0002918983,0.0001297899,0.000312943,0.0001145829,0.002580083,0.0004270037,0.0004167436,0.000007219072],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003751826,"about_ca_system_score_gemma":0.001028004,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1193081,"about_ca_topic_score_gemma":0.2084826,"domain_scores_codex":[0.9973255,0.00005175279,0.001529802,0.0003917637,0.0004535528,0.0002475803],"domain_scores_gemma":[0.9590761,0.0006227538,0.03814578,0.0002111337,0.001914453,0.00002975809],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00165493,0.0002828715,0.6960676,0.0005751008,0.002534379,0.0003182852,0.0002938445,0.02833873,0.0004833227,0.03924775,0.008291643,0.2219115],"study_design_scores_gemma":[0.001027875,0.00001955658,0.7770237,0.002901494,0.000357049,0.00001464028,0.001105906,0.003931719,0.0001862954,0.004453561,0.2085309,0.0004472242],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9203423,0.001749136,0.02084004,0.05151603,0.004825462,0.0001544124,0.0000303347,0.000007151056,0.0005351595],"genre_scores_gemma":[0.99046,0.002427645,0.000112911,0.003513388,0.002882211,0.000004624867,0.00001916665,0.00002131198,0.0005587299],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2214643,"threshold_uncertainty_score":0.9999533,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02486972131524027,"score_gpt":0.2591302708850092,"score_spread":0.2342605495697689,"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."}}