{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001878226,0.0003508278,0.0003307923,0.001871861,0.0006331137,0.004116664,0.0004159563,0.000936405,0.01185368],"category_scores_gemma":[0.01112996,0.0001092762,0.0004334081,0.003350826,0.0007279349,0.002737663,0.001663673,0.001757602,0.001774189],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001158082,"about_ca_system_score_gemma":0.0008575615,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009360774,"about_ca_topic_score_gemma":0.0075955,"domain_scores_codex":[0.9988047,0.0003356933,0.00006159209,0.0002223264,0.0002905796,0.0002852654],"domain_scores_gemma":[0.9926583,0.002268615,0.00217522,0.0008030296,0.001093684,0.001001172],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002564846,0.0003723626,0.7958147,0.0001242331,0.0004172248,0.001016687,0.002299771,0.005496944,0.002155887,0.05613665,0.0194919,0.1141087],"study_design_scores_gemma":[0.0001161635,0.0005274472,0.9323174,0.00008524946,0.0002534407,0.0008189458,0.006764101,0.003202455,0.002803174,0.01968531,0.03336195,0.00006431986],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9260266,0.001447445,0.0005834867,0.003121484,0.0001847664,0.0000163577,0.002528786,0.000149202,0.06594188],"genre_scores_gemma":[0.9938013,0.0002061127,0.0001568534,0.0001034337,0.00004808303,0.00000484005,0.000846083,0.00002549524,0.004807706],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01185368,"threshold_uncertainty_score":0.03965455,"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."}}