{"id":"W2890654732","doi":"10.2308/acch-52262","title":"Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates","year":2018,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"Brock University","funders":"","keywords":"Accounting; Accrual; Amortization; Business; International Financial Reporting Standards; Accounts receivable; Depreciation (economics); Cash flow; Earnings before interest, taxes, depreciation, and amortization; Accounting standard; Accounting information system; Financial accounting; Economics; Finance; Earnings; Debt","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002722324,0.0003377068,0.0003702151,0.0001311784,0.001128532,0.001095778,0.0008478143,0.0001485042,0.0001063466],"category_scores_gemma":[0.01789782,0.0001955882,0.0001072033,0.0006018947,0.0002437659,0.002909131,0.0009527745,0.0004164318,0.0002101182],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001190848,"about_ca_system_score_gemma":0.00003539272,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003719328,"about_ca_topic_score_gemma":0.0007617213,"domain_scores_codex":[0.9973794,0.00004633417,0.0006296532,0.0005759024,0.0008094652,0.0005592866],"domain_scores_gemma":[0.9856236,0.001647901,0.0115289,0.0006062915,0.0005783791,0.00001495839],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001718185,0.00001658779,0.9300101,0.000122113,0.0001889924,0.000001180745,0.0004748683,0.00001207335,0.003878332,0.001015783,0.002182005,0.06208073],"study_design_scores_gemma":[0.0003855472,0.00002872717,0.9436685,0.0005544623,0.0006957921,4.132058e-7,0.001161295,0.002793937,0.001041064,0.002798197,0.04640714,0.000464861],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9869639,0.0001825824,0.00760131,0.002239295,0.001052997,0.0005386605,0.00002628277,0.0001824026,0.001212541],"genre_scores_gemma":[0.9928193,0.00006731222,0.0005072387,0.0005623109,0.005708644,0.0000419723,0.00002580026,0.00005656202,0.0002108712],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06161587,"threshold_uncertainty_score":0.9999412,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01115075160625775,"score_gpt":0.2320502248959,"score_spread":0.2208994732896423,"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."}}