{"id":"W2002148359","doi":"10.1108/03074350210767726","title":"A re‐examination of reconciling items between Canadian and United States GAAP","year":2002,"lang":"en","type":"article","venue":"Managerial Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accounting; Harmonization; Accounting standard; Business; Financial accounting; Accounting information system; International Financial Reporting Standards; Actuarial science","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":[0.004953727,0.0003852595,0.0003578037,0.009249751,0.008653769,0.005564339,0.002471427,0.001545743,0.007888386],"category_scores_gemma":[0.02620444,0.0003406699,0.0007359129,0.01645233,0.00263694,0.002408954,0.00220156,0.002661975,0.0006380432],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.05749498,"about_ca_system_score_gemma":0.0777201,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.9810383,"about_ca_topic_score_gemma":0.9856609,"domain_scores_codex":[0.9923394,0.0005432188,0.0003357904,0.0005611705,0.004784428,0.001435843],"domain_scores_gemma":[0.9746653,0.00279948,0.0006788836,0.0007856081,0.02042081,0.0006498874],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0002747081,0.00005111028,0.06603739,0.000533957,0.0001599645,0.0008828786,0.01905498,0.001281316,0.0008385031,0.4335805,0.2534859,0.2238188],"study_design_scores_gemma":[0.00002056189,0.00003683749,0.1785914,0.001220107,0.0001648638,0.000312019,0.02036913,0.001175737,0.001397072,0.01118247,0.7854012,0.0001285774],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2114502,0.02218676,0.008538972,0.1462649,0.005561085,0.0003217611,0.0180559,0.0004593455,0.5871611],"genre_scores_gemma":[0.9081605,0.007454606,0.01143287,0.02113223,0.0004242503,0.0001187332,0.00378864,0.0002306367,0.04725755],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9810383,"threshold_uncertainty_score":0.4171572,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01712839162914141,"score_gpt":0.193799312870166,"score_spread":0.1766709212410246,"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."}}