{"id":"W2030273098","doi":"10.2308/iace-50298","title":"Going Concern Designations and GAAP versus Non-GAAP Earnings Metrics","year":2012,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"Engineers Without Borders Canada","funders":"","keywords":"Accounting; Earnings; Audit; Business; Accounting standard; Consistency (knowledge bases); Financial accounting; Accounting information system; Computer science","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":[0.008529954,0.0004245639,0.0002575486,0.001868927,0.001199134,0.004552912,0.0008648043,0.0009275216,0.005039051],"category_scores_gemma":[0.04464201,0.0001604489,0.0002556221,0.001559256,0.002469718,0.004871188,0.003164344,0.001811041,0.0007480262],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002088455,"about_ca_system_score_gemma":0.0009867812,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008856906,"about_ca_topic_score_gemma":0.001463124,"domain_scores_codex":[0.9889198,0.005904394,0.0009110806,0.0005991232,0.003091167,0.0005745171],"domain_scores_gemma":[0.9523233,0.02436205,0.009805527,0.001748203,0.009732653,0.002028277],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0006041408,0.0007173501,0.2115368,0.0004283926,0.00005766005,0.001093142,0.02047378,0.004345512,0.004295891,0.3458315,0.03001495,0.3806009],"study_design_scores_gemma":[0.0001026809,0.002281504,0.2636994,0.002152197,0.0001511554,0.003136623,0.05111216,0.04975577,0.02542119,0.3305565,0.2712282,0.0004027132],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7423026,0.0008659245,0.09875906,0.01315439,0.0004034314,0.000422375,0.0002571363,0.0005703784,0.1432646],"genre_scores_gemma":[0.9735474,0.0001637517,0.02031833,0.0004820417,0.00005025625,0.0001540743,0.0001104144,0.00006394409,0.005109828],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008529954,"threshold_uncertainty_score":0.04511118,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02293865840459406,"score_gpt":0.2907624057898451,"score_spread":0.2678237473852511,"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."}}