{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02144251,0.0002024564,0.0002362558,0.00235034,0.0009052581,0.005050331,0.0006989757,0.001656165,0.001318307],"category_scores_gemma":[0.1525052,0.0002608098,0.0002579941,0.003982853,0.002626306,0.002865193,0.001119553,0.002257771,0.0004542349],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003178588,"about_ca_system_score_gemma":0.002588792,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00797926,"about_ca_topic_score_gemma":0.006461224,"domain_scores_codex":[0.9648368,0.01654914,0.00398316,0.001971792,0.01093842,0.001720677],"domain_scores_gemma":[0.5977145,0.1224963,0.242381,0.01444474,0.02099533,0.001968022],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004149913,0.0003276231,0.5952196,0.0003696103,0.0001170038,0.000358774,0.007216258,0.004502103,0.003946428,0.09072123,0.02641314,0.2703932],"study_design_scores_gemma":[0.0000501914,0.0002810183,0.8616462,0.000820126,0.00006710256,0.00074714,0.002729869,0.007109906,0.006452908,0.02366504,0.09626246,0.0001678703],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8119559,0.01536092,0.01729819,0.05054247,0.0007304219,0.0002115042,0.001071043,0.0001815436,0.1026481],"genre_scores_gemma":[0.991695,0.001606921,0.00163619,0.002502224,0.0004387287,0.00004522341,0.0002025492,0.0000136801,0.001859497],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02144251,"threshold_uncertainty_score":0.1134002,"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."}}