{"id":"W2980409783","doi":"10.1108/ara-03-2019-0076","title":"Compliance costs and comparability benefits of cross-listing","year":2019,"lang":"en","type":"article","venue":"Asian Review of Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Trinity Western University; Western University","funders":"","keywords":"Comparability; Accounting; Business; Cross listing; Listing (finance); Harmonization; International Financial Reporting Standards; Finance; Corporate governance","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001453245,0.0002580724,0.0007618519,0.0001009127,0.0001160252,0.0001431073,0.0004736089,0.00005049018,0.0002884629],"category_scores_gemma":[0.005514842,0.0002587347,0.0001257094,0.0006013253,0.0001665111,0.001375231,0.0005216793,0.0002046531,0.0001605347],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003836636,"about_ca_system_score_gemma":0.00001612774,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002919097,"about_ca_topic_score_gemma":0.00001945808,"domain_scores_codex":[0.9977348,0.00001803959,0.000929004,0.0004794633,0.0004873318,0.0003513668],"domain_scores_gemma":[0.983363,0.0001139681,0.01546603,0.000503036,0.000540569,0.00001338427],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000009029032,0.00003658829,0.7619918,0.03877502,0.00002552452,7.961961e-7,0.00001980303,0.00003027618,0.0001118233,0.01181265,0.0003580149,0.1868287],"study_design_scores_gemma":[0.0005243898,0.00001197934,0.9196981,0.02905003,0.00008455704,0.000002718241,0.00008662692,0.000661022,0.00005983282,0.0002208587,0.04923016,0.0003697004],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8989724,0.01410996,0.0008015163,0.0004618109,0.000266079,0.0009422012,0.00000917043,0.00008193418,0.08435491],"genre_scores_gemma":[0.9968162,0.0009470534,0.0006188124,0.001226347,0.0002232661,0.00000956143,0.00001558963,0.00003371504,0.0001094935],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.186459,"threshold_uncertainty_score":0.9999865,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0226580574789884,"score_gpt":0.2785286952976171,"score_spread":0.2558706378186287,"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."}}