{"id":"W2038292683","doi":"10.2308/acch.2006.20.1.39","title":"Financial Reporting Regulation and the Reporting of Pro Forma Earnings","year":2006,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":107,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Manitoba; University of Saskatchewan","funders":"","keywords":"Pro forma; Accounting; Earnings; Business; Capital market; Earnings response coefficient; Net income; Finance","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.005461974,0.0002649376,0.0005145432,0.0001959083,0.0007109044,0.0003913708,0.0002736791,0.00009804981,0.0000393117],"category_scores_gemma":[0.07773073,0.0002155865,0.0001585048,0.0007485909,0.0002461266,0.001530426,0.0004663248,0.0003393283,0.00002167392],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003521126,"about_ca_system_score_gemma":0.00004004619,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003172928,"about_ca_topic_score_gemma":0.0001790836,"domain_scores_codex":[0.9953256,0.00001902947,0.003112849,0.0004695803,0.0005872871,0.0004856959],"domain_scores_gemma":[0.8719833,0.0001423811,0.1271309,0.0003732218,0.0003636894,0.000006582269],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009362262,0.00005012089,0.7671487,0.0005242431,0.00003817774,0.00002686461,0.0002630873,0.0005869602,0.001963412,0.1509932,0.007094186,0.07121743],"study_design_scores_gemma":[0.001368627,0.00001464991,0.8739361,0.0003263374,0.0001779625,0.00002283595,0.0002940906,0.005232954,0.0003455845,0.01686674,0.1009407,0.0004734713],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9469106,0.00007738738,0.02474543,0.0009624007,0.0003049622,0.0005200414,7.806627e-7,0.0002225814,0.02625581],"genre_scores_gemma":[0.9958264,0.000004274934,0.0008305635,0.0002585444,0.001948945,0.00004010533,0.00002023308,0.00004894242,0.001021975],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1341265,"threshold_uncertainty_score":0.9300379,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00997633548589829,"score_gpt":0.2157121853190262,"score_spread":0.2057358498331279,"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."}}