{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0265466,0.0002168153,0.0004610731,0.001777074,0.0005872205,0.002737727,0.0007989872,0.0008522885,0.006455961],"category_scores_gemma":[0.14177,0.000137781,0.000530707,0.001809628,0.001797565,0.00245372,0.002601546,0.001575335,0.0005194863],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001261933,"about_ca_system_score_gemma":0.0009939455,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003214111,"about_ca_topic_score_gemma":0.001979459,"domain_scores_codex":[0.9759754,0.01423424,0.001569687,0.002276727,0.004156408,0.001787468],"domain_scores_gemma":[0.7656478,0.1387162,0.06051768,0.01354769,0.01639067,0.005179971],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001620969,0.0005727129,0.9135216,0.0001070597,0.0003349905,0.000197217,0.001929718,0.005094721,0.001353877,0.00960613,0.001433944,0.06422713],"study_design_scores_gemma":[0.00004120715,0.0007677561,0.98673,0.00007726627,0.000108948,0.00006949241,0.002931015,0.004145577,0.001550223,0.00203239,0.001513968,0.00003205099],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9935694,0.0001503509,0.0009757881,0.0003405836,0.00002025568,0.00002896993,0.0001156422,0.00003011696,0.004768914],"genre_scores_gemma":[0.9994373,0.00001557146,0.0002068537,0.00002051117,0.000009339479,0.000009276569,0.00008178432,0.000004271039,0.000215021],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0265466,"threshold_uncertainty_score":0.1403935,"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."}}