{"id":"W2898773081","doi":"10.5539/mas.v12n11p435","title":"Mandatory IFRS Adoption and Analyst Coverage: Evidence from the UK","year":2018,"lang":"en","type":"article","venue":"Modern Applied Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Business; International Financial Reporting Standards; Sample (material); Early adopter; Cover (algebra); Marketing","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":[0.002093086,0.0001582667,0.0002172836,0.001635423,0.0002965666,0.00122858,0.0003951613,0.0005129109,0.003384033],"category_scores_gemma":[0.02575526,0.0002265186,0.0002132164,0.00263179,0.0005950113,0.0008917158,0.001140285,0.0005882019,0.000424467],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007583101,"about_ca_system_score_gemma":0.001125416,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04690875,"about_ca_topic_score_gemma":0.06123012,"domain_scores_codex":[0.9966491,0.0007295579,0.0005474081,0.0005126614,0.001109011,0.0004523811],"domain_scores_gemma":[0.9176667,0.01616706,0.05684025,0.002472015,0.004817328,0.002036741],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001485991,0.00003803393,0.9828321,0.0001051057,0.00004659415,0.00029859,0.001470941,0.00006329466,0.0002686817,0.0003287007,0.001911393,0.01248794],"study_design_scores_gemma":[0.000007178453,0.0000434323,0.9956195,0.00008217287,0.00001620632,0.0001708146,0.0007686667,0.00004889711,0.0001527116,0.00002698545,0.003056217,0.000007228933],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9901935,0.002256803,0.0001440346,0.001074322,0.00003754617,0.00001498431,0.0009146458,0.000007197289,0.005356939],"genre_scores_gemma":[0.9968455,0.00128056,0.00007627984,0.0002506748,0.00003634555,0.000006767915,0.0005342906,0.000005023716,0.0009645089],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04690875,"threshold_uncertainty_score":0.09327137,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0162759562715288,"score_gpt":0.2246400359451995,"score_spread":0.2083640796736707,"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."}}