{"id":"W3009234794","doi":"10.1108/jfrc-01-2020-0010","title":"Mandatory adoption of IFRS and its effect on international stock listings in Canada","year":2020,"lang":"en","type":"article","venue":"Journal of Financial Regulation and Compliance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"International Financial Reporting Standards; Stock exchange; Accounting; Business; Equity (law); Originality; Finance; Political science","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0001871917,0.00008267049,0.0001733396,0.00007519394,0.00004011323,0.00003247004,0.0000993922,0.00002074201,0.00002200098],"category_scores_gemma":[0.001631573,0.0000809215,0.00002164244,0.000153171,0.00001588351,0.0003820604,0.00005054688,0.0001274972,0.000002321564],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007254174,"about_ca_system_score_gemma":0.00005781637,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004305567,"about_ca_topic_score_gemma":0.006906545,"domain_scores_codex":[0.9992208,0.000009121013,0.0002997767,0.0001086268,0.0002800311,0.00008161157],"domain_scores_gemma":[0.9957649,0.00003463128,0.004026753,0.00003281387,0.0001264566,0.0000144963],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009507412,0.00004385898,0.4830475,0.0007565009,0.00002461176,0.00005036679,0.0001707136,0.004075138,0.002078131,0.02160954,0.004687814,0.4825051],"study_design_scores_gemma":[0.000706773,0.00005227027,0.9659564,0.0003343572,0.000009083357,0.000002079748,0.00001620849,0.01092447,0.00006568079,0.0001416084,0.02171164,0.00007941718],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9950373,0.00009528817,0.002389502,0.00141089,0.0002072203,0.00008952866,0.000001893319,0.000004094181,0.0007643274],"genre_scores_gemma":[0.9985758,0.00001847589,0.00005376102,0.000938895,0.0003535558,0.00000102929,0.00000198977,0.000005940706,0.00005056446],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.482909,"threshold_uncertainty_score":0.6508758,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01734883092009133,"score_gpt":0.2206009915108771,"score_spread":0.2032521605907857,"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."}}