{"id":"W1507598392","doi":"","title":"The Impact of mandatory conversion to IFRS on the net income of FTSEurofirst 80 firms","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":28,"is_retracted":false,"has_abstract":true,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Net income; Accounting; Business; International Financial Reporting Standards; Sample (material); Index (typography); Confusion; European union; International trade","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002155336,0.0001618872,0.0002633322,0.0006721965,0.0004376843,0.001604546,0.0004846691,0.000455756,0.00294552],"category_scores_gemma":[0.01450222,0.0001122257,0.000419895,0.0008745498,0.0006684713,0.0007500813,0.001516397,0.0008411951,0.0004331694],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001145179,"about_ca_system_score_gemma":0.0007429424,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01063176,"about_ca_topic_score_gemma":0.01345663,"domain_scores_codex":[0.9977306,0.000592425,0.0001911103,0.0002393216,0.0005903782,0.0006561212],"domain_scores_gemma":[0.9777161,0.005610582,0.01276133,0.001211567,0.001202915,0.001497354],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006768293,0.0002938557,0.9763023,0.00001615696,0.00006966479,0.0004074803,0.0003624484,0.001187485,0.001080246,0.001181148,0.0008765765,0.01754576],"study_design_scores_gemma":[0.000006220982,0.0001134337,0.998254,0.000004127022,0.00001066369,0.00004713762,0.0003033025,0.0003283738,0.0004137785,0.00006358323,0.0004513295,0.000003955266],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980367,0.00003166415,0.00002458487,0.000101829,0.000004058491,0.000003966106,0.0001169221,0.000003999428,0.001676321],"genre_scores_gemma":[0.9991069,0.00002450853,0.00002473694,0.00002737101,0.000007564498,0.000003230136,0.0003000445,0.000001378925,0.0005041688],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01063176,"threshold_uncertainty_score":0.0211398,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007217862608246053,"score_gpt":0.2126665225670254,"score_spread":0.2054486599587794,"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."}}