{"id":"W2788458319","doi":"10.1111/1911-3838.12158","title":"Canadian Financial Reporting Institutions","year":2018,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Finance; Business; Accounting; Economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.007602545,0.0007864817,0.0005983083,0.01097506,0.01267697,0.01620179,0.00311954,0.003468837,0.1068736],"category_scores_gemma":[0.05039193,0.0007635542,0.0005012581,0.01970834,0.00272263,0.003157728,0.002053414,0.002493357,0.02073077],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1101588,"about_ca_system_score_gemma":0.2258457,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9757805,"about_ca_topic_score_gemma":0.9750018,"domain_scores_codex":[0.979535,0.001073001,0.0008717004,0.00135578,0.01440637,0.002758085],"domain_scores_gemma":[0.9001437,0.005811149,0.005607255,0.00547893,0.07581035,0.007148578],"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":[0.00001788017,0.000007439402,0.002554077,0.0001556125,0.000007606589,0.00008610428,0.0004022967,0.00008862031,0.0001097164,0.06553948,0.8871216,0.04390974],"study_design_scores_gemma":[0.000004220765,0.000002601556,0.004261332,0.0001477095,0.000008066861,0.0000349481,0.0002323602,0.0001567345,0.0001296301,0.001320695,0.9936733,0.00002840291],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.00564453,0.01294184,0.00140731,0.1165902,0.004533684,0.0003468349,0.02680393,0.001292471,0.8304392],"genre_scores_gemma":[0.09276275,0.01492617,0.005444996,0.01415378,0.001467849,0.000145631,0.01023687,0.000442766,0.8604192],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8898412,"threshold_uncertainty_score":0.7992619,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01786322760035032,"score_gpt":0.2494968506830706,"score_spread":0.2316336230827202,"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."}}