{"id":"W1598222768","doi":"10.5539/ibr.v8n7p43","title":"A Comprehensive Examination of IFRS 1: An Exploratory Study of Canadian Early Adopters","year":2015,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Equity (law); International Financial Reporting Standards; Changeover; Business; Predictive power; Context (archaeology); Earnings; Econometrics; Empirical examination; Equity capital; Actuarial science; Economics; Computer science; Initial public offering","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"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":[0.002794442,0.0004800613,0.0008552636,0.003595378,0.008766379,0.002798639,0.001861841,0.0007955207,0.002899418],"category_scores_gemma":[0.007047877,0.0005363536,0.0004978494,0.006704902,0.001876777,0.001246596,0.00168006,0.001670145,0.0004550352],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03411783,"about_ca_system_score_gemma":0.0546879,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9902658,"about_ca_topic_score_gemma":0.9952302,"domain_scores_codex":[0.9967785,0.0002909186,0.00008404288,0.000240133,0.001298764,0.001307593],"domain_scores_gemma":[0.9918868,0.0009002874,0.001410592,0.0003447774,0.00424792,0.001209577],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002050901,0.0006496602,0.6752645,0.0001849049,0.00003765753,0.00132982,0.2483106,0.0001598287,0.002887141,0.003070272,0.002765929,0.06513464],"study_design_scores_gemma":[0.000007811082,0.0001978491,0.8117591,0.0001343564,0.00002285129,0.0002318203,0.1736651,0.0002366323,0.000492271,0.0001128216,0.01307578,0.00006358082],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9959514,0.0001793777,0.0001128471,0.0003335575,0.000005801212,0.0001076601,0.0003822864,0.000005398158,0.002921588],"genre_scores_gemma":[0.9907504,0.0007023545,0.0006351976,0.0003739826,0.000008215389,0.00008511195,0.0005063353,0.00001409423,0.006924323],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03411783,"threshold_uncertainty_score":0.2475433,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1106861418176092,"score_gpt":0.3218082893091445,"score_spread":0.2111221474915352,"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."}}