{"id":"W2330104029","doi":"10.1111/j.1911-3846.2010.01010_8.x","title":"Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items","year":2010,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Big Data and Business Intelligence","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Presentation (obstetrics); Statement (logic); Financial statement analysis; Income statement; Financial statement; Accounting; Statement of changes in financial position; Earnings; Pro forma; Opportunism; Actuarial science; Psychology; Business; Financial analysis; Financial accounting; Economics; Balance sheet; Political science; Accounting information system; Law; Medicine","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00514003,0.0004613852,0.0004285431,0.002281562,0.0004856424,0.002132833,0.0005764076,0.0009341621,0.003915766],"category_scores_gemma":[0.0526815,0.0001664963,0.000424362,0.002730232,0.0005990412,0.002147085,0.00130776,0.00104084,0.0005849038],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004992968,"about_ca_system_score_gemma":0.0004264867,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001003556,"about_ca_topic_score_gemma":0.000969854,"domain_scores_codex":[0.9960062,0.001935648,0.0005034904,0.000250281,0.0009274501,0.0003769337],"domain_scores_gemma":[0.8214058,0.09723916,0.0663332,0.005962359,0.005580785,0.003478638],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001146203,0.0004661945,0.9564756,0.0001030401,0.0001736859,0.0002884443,0.0011484,0.00196776,0.003387412,0.0006800662,0.0007137881,0.03344932],"study_design_scores_gemma":[0.00002713773,0.0008665723,0.9854395,0.00004168865,0.00008414484,0.0001988128,0.002026794,0.007241944,0.001627065,0.001055432,0.001336561,0.00005429541],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997858,0.00005978158,0.000531986,0.00009212812,0.000008107618,0.00001985915,0.0002065229,0.00001669128,0.001207055],"genre_scores_gemma":[0.9990032,0.00003078527,0.0003418991,0.00002091697,0.00001766029,0.00001642202,0.0002315497,0.000003800703,0.0003338137],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00514003,"threshold_uncertainty_score":0.02718341,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2047036724287015,"score_gpt":0.4001710882823151,"score_spread":0.1954674158536137,"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."}}