{"id":"W2003400405","doi":"10.2139/ssrn.873600","title":"International GAAP Differences - The Impact on Foreign Analysts","year":2006,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":166,"is_retracted":false,"has_abstract":false,"ca_institutions":"Queen's University; McGill University; York University","funders":"","keywords":"Accounting; Business; International trade","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":[],"consensus_categories":[],"category_scores_codex":[0.001136284,0.0002297606,0.000175425,0.000218505,0.0004188035,0.0005924553,0.0007842992,0.00004043073,0.0003651036],"category_scores_gemma":[0.0005548954,0.0001387912,0.0002143284,0.0003486158,0.00005419548,0.0006791088,0.0001197005,0.001128293,0.0002648298],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005177885,"about_ca_system_score_gemma":0.0001304898,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001324671,"about_ca_topic_score_gemma":0.000534097,"domain_scores_codex":[0.9974371,0.00002069475,0.0003022521,0.0002335357,0.0005963066,0.001410089],"domain_scores_gemma":[0.994527,0.00004862553,0.005120279,0.000182107,0.0001123495,0.00000956795],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0000849752,0.0001113272,0.1635139,0.000006032538,0.0003679675,0.00001146813,0.00001319929,0.001985763,0.0000559905,0.7542354,0.009009081,0.07060481],"study_design_scores_gemma":[0.001028909,0.00009775694,0.3606358,0.00006232283,0.0001447887,0.00005883991,0.0007364597,0.00458484,0.00001180183,0.5556111,0.07656888,0.0004585853],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.756247,0.0002960931,0.06225703,0.003060387,0.0004016192,0.0001878302,0.000002026783,0.00009210047,0.1774558],"genre_scores_gemma":[0.9915631,0.0001736467,0.000009323192,0.0004115299,0.003699616,0.000006480785,0.00001089685,0.00002705681,0.004098287],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2353161,"threshold_uncertainty_score":0.571306,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00602446143870411,"score_gpt":0.2197899096745656,"score_spread":0.2137654482358615,"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."}}