{"id":"W2341493997","doi":"","title":"Essays on Earnings Forecasts, Tax Expense and IFRS Adoption","year":2016,"lang":"en","type":"article","venue":"Scholars Commons (Wilfrid Laurier University)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Business; Economics; Accounting; Monetary economics; Actuarial science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.00284755,0.0004058683,0.0002733691,0.001483364,0.001846962,0.002779662,0.0006075224,0.0013618,0.00675175],"category_scores_gemma":[0.02558754,0.0002017353,0.0003648433,0.0019019,0.001993781,0.002700388,0.0009559965,0.002997183,0.001120352],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007400506,"about_ca_system_score_gemma":0.005740446,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1829232,"about_ca_topic_score_gemma":0.1521354,"domain_scores_codex":[0.9982708,0.0002857319,0.0001094536,0.0002425757,0.0009431991,0.0001482442],"domain_scores_gemma":[0.9818268,0.009183568,0.001942417,0.0006111012,0.005898343,0.0005377803],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00007524191,0.00009094067,0.02031166,0.0002679574,0.00004298798,0.0001164008,0.005090128,0.001689657,0.0001982743,0.109112,0.7063689,0.1566358],"study_design_scores_gemma":[0.00001660914,0.00006103462,0.04618163,0.001605164,0.00004102774,0.00006414877,0.003927122,0.001470886,0.0003685161,0.02117484,0.9249978,0.00009121744],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.07141772,0.06127257,0.008903757,0.5927449,0.02424803,0.0001473131,0.005683137,0.0002839437,0.2352986],"genre_scores_gemma":[0.6000525,0.09256223,0.006466235,0.05424001,0.02871628,0.0002165122,0.004927527,0.0002927458,0.2125259],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1829232,"threshold_uncertainty_score":0.3637168,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01100063664686914,"score_gpt":0.1851068629788382,"score_spread":0.1741062263319691,"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."}}