{"id":"W2155538187","doi":"10.1111/1911-3838.12051","title":"Earnings Quality: Evidence from Canadian Firms' Choice between <scp>IFRS</scp> and U.S. <scp>GAAP</scp>","year":2015,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":37,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Accounting; International Financial Reporting Standards; Comparability; Shareholder; Equity (law); Earnings quality; Earnings; Quality (philosophy); Accounting standard; Finance; Accounting information system; Financial accounting; Corporate governance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002266346,0.0007145258,0.0007698669,0.0006588754,0.0009291442,0.002064128,0.001131129,0.0002757825,0.00006777924],"category_scores_gemma":[0.1149754,0.0007836713,0.0001696197,0.001254684,0.0003681998,0.005129154,0.0009515201,0.0009154714,0.0009948468],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005050693,"about_ca_system_score_gemma":0.0002573477,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.5108508,"about_ca_topic_score_gemma":0.05904048,"domain_scores_codex":[0.9950289,0.00009512562,0.0007147172,0.001560772,0.001207272,0.001393176],"domain_scores_gemma":[0.987938,0.002267553,0.007878701,0.0008053759,0.0008854906,0.0002249215],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000002509757,0.00003204737,0.9587116,0.0001181649,0.0001751191,0.00002418424,0.007473015,0.00005810733,0.0001482985,0.001689557,0.02554347,0.006023892],"study_design_scores_gemma":[0.0005232959,0.00001638349,0.6544669,0.0002856019,0.0001496698,0.000001280531,0.01969087,0.0001827704,0.00003267503,0.001120644,0.3233385,0.0001913859],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9677853,0.002622011,0.002111412,0.001620807,0.0004681309,0.0005296915,0.00002399661,0.0005420939,0.02429656],"genre_scores_gemma":[0.9891868,0.0001258559,0.0005888423,0.001573727,0.005011603,0.00004601329,0.00005128013,0.0001550446,0.003260835],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4518104,"threshold_uncertainty_score":0.999783,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03235764822089286,"score_gpt":0.2650647455318075,"score_spread":0.2327070973109146,"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."}}