{"id":"W2617653717","doi":"10.1111/1911-3846.12475","title":"Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability","year":2018,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":91,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Accounting; Financial statement; Enforcement; Convergence (economics); Business; International Financial Reporting Standards; Economics; Political science; Mathematics; Audit; Macroeconomics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003954438,0.0002714525,0.0003925904,0.0004363435,0.0006360568,0.0002379993,0.0004751498,0.0001059523,0.000141133],"category_scores_gemma":[0.01714721,0.0002685439,0.00007126763,0.0009574699,0.000873265,0.00203472,0.0007436552,0.0005960352,0.0004098329],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001130519,"about_ca_system_score_gemma":0.0001180625,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008526203,"about_ca_topic_score_gemma":0.0000413995,"domain_scores_codex":[0.9967515,0.0001380444,0.0006300326,0.0007256851,0.001161316,0.0005934131],"domain_scores_gemma":[0.9932404,0.0006709421,0.004555814,0.0004862623,0.001014101,0.00003245459],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001203784,0.0005779668,0.7757577,0.003738795,0.0001289012,0.00005621296,0.001119254,0.00003368823,0.003261879,0.1126161,0.05509671,0.04640903],"study_design_scores_gemma":[0.002393635,0.0004522745,0.7670583,0.001517835,0.00003007881,7.473537e-7,0.0005336203,0.003128933,0.002213811,0.008812569,0.21321,0.0006482394],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9662562,0.0002149268,0.005925255,0.0007438145,0.0004954601,0.001137708,0.000005213521,0.0001071513,0.02511424],"genre_scores_gemma":[0.9978476,0.00002614286,0.000131551,0.0004264429,0.0008251661,0.0000560562,0.00001841656,0.00003634019,0.0006323288],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1581133,"threshold_uncertainty_score":0.9999767,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04013383012453529,"score_gpt":0.3068376970130026,"score_spread":0.2667038668884673,"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."}}