{"id":"W2170986082","doi":"","title":"A STUDY OF THE ADOPTION AND IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE TWO EU COUNTRIES OF DENMARK AND IRELAND AND NEW ZEALAND, A NON EU COUNTRY","year":2008,"lang":"en","type":"preprint","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"University of Ottawa","keywords":"Accounting; International Financial Reporting Standards; Business; Enforcement; Early adopter; Legislature; Danish; Quality (philosophy); Political science; Marketing","routes":{"ca_aff":true,"ca_fund":true,"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":[0.009679656,0.0001819692,0.0003375442,0.001480926,0.0007793564,0.002383613,0.0005166102,0.0005050031,0.0005165928],"category_scores_gemma":[0.0189266,0.0003295006,0.0002874613,0.00260958,0.001240317,0.001730182,0.001729257,0.0008407263,0.00009671045],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003313934,"about_ca_system_score_gemma":0.003227633,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.08271932,"about_ca_topic_score_gemma":0.08901288,"domain_scores_codex":[0.9948171,0.001810722,0.0007091528,0.0005064228,0.001172123,0.000984496],"domain_scores_gemma":[0.9811328,0.005328418,0.00758588,0.001001095,0.004124967,0.0008268665],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002036599,0.0002559857,0.8893511,0.0001525925,0.00005894502,0.0004951596,0.07833422,0.0003043773,0.001029572,0.001861558,0.0005890313,0.02736381],"study_design_scores_gemma":[0.000008373455,0.00012526,0.9441203,0.00004559627,0.00001214924,0.00007335697,0.05152121,0.0001301468,0.0003218419,0.00003136833,0.003594444,0.00001594333],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998077,0.00007083488,0.00005156149,0.00005567046,0.000002209902,0.00002335953,0.00004431542,8.723698e-7,0.001674099],"genre_scores_gemma":[0.9988581,0.0001244863,0.0002098913,0.00003871237,0.000001365406,0.00001598217,0.0001526527,0.000002103542,0.000596758],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08271932,"threshold_uncertainty_score":0.1644757,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0133462587236632,"score_gpt":0.2785314847728637,"score_spread":0.2651852260492005,"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."}}