{"id":"W1532913612","doi":"10.1111/j.1475-679x.2011.00415.x","title":"The Benefits of Financial Statement Comparability","year":2011,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":74,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Comparability; Financial statement; Earnings; Accounting; Financial statement analysis; Measure (data warehouse); Business; Quality (philosophy); Construct (python library); Actuarial science; Statement (logic); Empirical evidence; Economics; Finance; Financial ratio; Computer science; Mathematics; Political science; Data mining","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.01195093,0.0001523137,0.0003146629,0.000346882,0.0005674462,0.0002919839,0.001189734,0.00005444507,0.000250292],"category_scores_gemma":[0.0214634,0.0001080852,0.00014958,0.0008236856,0.0003138203,0.001246915,0.0006536203,0.0007835805,0.0001076018],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001048479,"about_ca_system_score_gemma":0.0001292354,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005913473,"about_ca_topic_score_gemma":0.0001150813,"domain_scores_codex":[0.9962678,0.00006708944,0.001058696,0.0002060554,0.001798543,0.0006018387],"domain_scores_gemma":[0.9822995,0.0004003986,0.0143974,0.0003672121,0.002514033,0.00002147981],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008081699,0.0005787394,0.6207542,0.0006262367,0.0001373882,0.0000378361,0.0008849481,0.0003192766,0.0004953218,0.06051468,0.05144992,0.2633933],"study_design_scores_gemma":[0.0007480718,0.00009399506,0.8050849,0.0002931798,0.00003708783,0.000004132259,0.0006828867,0.0002362934,0.0005030823,0.008439724,0.1836957,0.0001809704],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9838704,0.0003340684,0.001525933,0.0006288973,0.0004778158,0.0002473229,0.000001493895,0.00001569041,0.01289833],"genre_scores_gemma":[0.9980145,0.00008487691,0.0003319002,0.0001286829,0.001177344,0.000005369932,6.474062e-7,0.00002292117,0.0002337762],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2632124,"threshold_uncertainty_score":0.9867792,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07219865033286552,"score_gpt":0.3118905756729066,"score_spread":0.2396919253400411,"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."}}