{"id":"W1903789114","doi":"10.1111/1911-3838.12049","title":"The Convergence of <scp>IFRS</scp> and U.S. <scp>GAAP</scp>: Evidence from the <scp>SEC</scp>'s Removal of Form 20‐F Reconciliations","year":2015,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"McMaster University","funders":"","keywords":"Valuation (finance); Fair value; Stock (firearms); Accounting; Business; Geography","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.01204203,0.0002256901,0.0006342246,0.001702316,0.0006964234,0.002368215,0.001133112,0.001183842,0.002498029],"category_scores_gemma":[0.07368542,0.0003655587,0.0005922398,0.001519895,0.001215059,0.001293712,0.001467621,0.001481426,0.0007010414],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001902709,"about_ca_system_score_gemma":0.001913218,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03768478,"about_ca_topic_score_gemma":0.02674193,"domain_scores_codex":[0.9918916,0.002760197,0.0005059656,0.001035274,0.002819766,0.0009872223],"domain_scores_gemma":[0.9195898,0.02383385,0.03306678,0.008411792,0.01306682,0.002030922],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009386976,0.0008868939,0.9396341,0.00008277292,0.0002650239,0.000174754,0.0016741,0.004353853,0.001844231,0.003878719,0.006437509,0.03982924],"study_design_scores_gemma":[0.00003415623,0.0002601513,0.9901351,0.00002754011,0.00003514653,0.0000487623,0.0009585448,0.00375453,0.001966864,0.0004390935,0.002319467,0.00002055017],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9927292,0.0001078316,0.0004724249,0.0005768446,0.00002993909,0.00004465866,0.0005937171,0.00003586577,0.005409451],"genre_scores_gemma":[0.9967617,0.00005897338,0.0005011552,0.000265725,0.00003059834,0.0000409519,0.001216051,0.00001746636,0.001107264],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03768478,"threshold_uncertainty_score":0.07493085,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02389290691351329,"score_gpt":0.2384658525279178,"score_spread":0.2145729456144045,"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."}}