{"id":"W1763386472","doi":"10.2139/ssrn.2198742","title":"The Decision Usefulness of Comprehensive Income Reporting in Canada","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":false,"ca_institutions":"Simon Fraser University; Mount Royal University","funders":"","keywords":"Actuarial science; Business","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.005311495,0.0002504455,0.0005918592,0.002200535,0.003849122,0.005407698,0.001800809,0.0008261903,0.004814491],"category_scores_gemma":[0.05363493,0.0003016401,0.000401179,0.005993185,0.001838976,0.0014524,0.001503173,0.001507787,0.0002428602],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.09888263,"about_ca_system_score_gemma":0.1242225,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9978625,"about_ca_topic_score_gemma":0.9985337,"domain_scores_codex":[0.9944137,0.0008982419,0.0003669072,0.000548296,0.002707278,0.001065662],"domain_scores_gemma":[0.9305294,0.02325772,0.007132071,0.001430127,0.03197632,0.00567426],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001207494,0.0002580823,0.8552286,0.0001984877,0.0001717477,0.000615844,0.01085409,0.005229405,0.0003016534,0.01106208,0.02026905,0.09460352],"study_design_scores_gemma":[0.00008061439,0.00009472101,0.9637375,0.0002079573,0.0001116272,0.0000929157,0.01143123,0.006808901,0.0003454062,0.001312471,0.01565945,0.0001172125],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9619762,0.00188665,0.0002566346,0.007303038,0.00006034503,0.00004465454,0.001551944,0.00003940986,0.0268812],"genre_scores_gemma":[0.9952009,0.00047933,0.0001329549,0.0001692583,0.00001054803,0.000004810367,0.0002681469,0.000008925495,0.003725113],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09888263,"threshold_uncertainty_score":0.717447,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008993865979424663,"score_gpt":0.2061098739374634,"score_spread":0.1971160079580387,"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."}}