{"id":"W2914555916","doi":"10.2139/ssrn.2511157","title":"Mandatory IFRS Adoption and Information Contents of Earnings Announcements: The Canadian Case","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"McMaster University","funders":"","keywords":"Business; Accounting; Earnings","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"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":[0.006568452,0.0004083875,0.0006031972,0.002773714,0.007072828,0.005249035,0.00318644,0.002759061,0.009244046],"category_scores_gemma":[0.04757253,0.0005449677,0.0006102961,0.005301556,0.003591397,0.002120635,0.001642254,0.0042426,0.0005130713],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.05829769,"about_ca_system_score_gemma":0.1257821,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9908557,"about_ca_topic_score_gemma":0.9937223,"domain_scores_codex":[0.9888701,0.0007931776,0.0003673412,0.0006360015,0.004198923,0.005134397],"domain_scores_gemma":[0.928543,0.02159516,0.01847259,0.005045599,0.01665616,0.009687554],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001286833,0.0009252033,0.8242761,0.0001473658,0.0001101759,0.003021528,0.01414935,0.002774013,0.001784642,0.06564406,0.02262771,0.06325299],"study_design_scores_gemma":[0.0001456116,0.0001663319,0.9422702,0.0001781097,0.0001763518,0.0005046469,0.01420807,0.00347236,0.001370155,0.004293558,0.03301699,0.0001976256],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9169638,0.0009399283,0.0003481983,0.009803553,0.00005786913,0.0001281842,0.002150941,0.00005728206,0.06955031],"genre_scores_gemma":[0.9934635,0.0003500204,0.000209121,0.0002493048,0.00003153616,0.00001482997,0.0003828136,0.00001186063,0.005287119],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05829769,"threshold_uncertainty_score":0.4229814,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004865258889307178,"score_gpt":0.1825937098051697,"score_spread":0.1777284509158626,"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."}}