{"id":"W2943310035","doi":"10.9734/sajsse/2019/v3i330105","title":"IFRS Adoption and Bank Performance in Nigeria and Canada Banks","year":2019,"lang":"en","type":"article","venue":"South Asian Journal of Social Studies and Economics","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International Financial Reporting Standards; Accounting; Business; Audit; Order (exchange); Earnings; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.001436327,0.0001500523,0.0001599093,0.0009595403,0.001180735,0.002191125,0.0002821693,0.0002870625,0.00110597],"category_scores_gemma":[0.008198353,0.0001152577,0.0001791356,0.002018423,0.0007244964,0.0005310359,0.0006106977,0.0007947179,0.0001116601],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007676168,"about_ca_system_score_gemma":0.01096695,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.6910915,"about_ca_topic_score_gemma":0.8002056,"domain_scores_codex":[0.9984677,0.0002042493,0.0001377377,0.0001266416,0.0006538441,0.0004098518],"domain_scores_gemma":[0.9867927,0.001066254,0.005750543,0.0003264741,0.004796857,0.001267163],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003912604,0.00004909814,0.9850943,0.00002574069,0.0000130109,0.0001794374,0.002023484,0.0001660256,0.0003062135,0.0003104939,0.0005038518,0.01128913],"study_design_scores_gemma":[0.000001524461,0.0000199537,0.9920524,0.00004938089,0.00001017793,0.00007955271,0.005524534,0.0001599869,0.0001877938,0.00002594979,0.001878355,0.00001042584],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9968509,0.0002144817,0.00004408354,0.000449719,0.000008610678,0.00001227893,0.0001505187,0.000003585066,0.002265825],"genre_scores_gemma":[0.9987152,0.0003087274,0.0001124435,0.00003785182,0.000004014628,0.000003211981,0.0001213698,0.000001185695,0.0006960611],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3089085,"threshold_uncertainty_score":0.6214554,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02421517400552635,"score_gpt":0.2426657293233216,"score_spread":0.2184505553177952,"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."}}