{"id":"W3081873461","doi":"10.1111/1911-3838.12235","title":"Value Relevance of Comprehensive Income for the Canadian Market<sup>*</sup>","year":2020,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal; Université du Québec en Outaouais","funders":"","keywords":"Net income; Sample (material); Relevance (law); Comprehensive income; Stock market; Income statement; Business; Index (typography); Value (mathematics); Accounting; Financial statement; International Financial Reporting Standards; Stock (firearms); Economics; Balance sheet; Public economics; Gross income; Audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0004331294,0.0003003068,0.0003551103,0.0001701947,0.0007558925,0.0003788693,0.0008153763,0.00007888205,0.0002823872],"category_scores_gemma":[0.01042091,0.0002643676,0.0001803065,0.0007903206,0.0002436313,0.0009905437,0.0003238161,0.0003183336,0.0001113069],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001569563,"about_ca_system_score_gemma":0.00009578858,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04661103,"about_ca_topic_score_gemma":0.006202512,"domain_scores_codex":[0.9980185,0.00001871319,0.0003765295,0.0005764713,0.0004498099,0.0005599742],"domain_scores_gemma":[0.9939245,0.0005220551,0.004486604,0.0003664085,0.0006673066,0.00003314315],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0006697465,0.000199009,0.2238474,0.003463882,0.001492197,0.0000536215,0.02200049,0.05309428,0.0007836781,0.4768827,0.1548471,0.06266583],"study_design_scores_gemma":[0.001014852,0.00003111672,0.1316032,0.0001761915,0.0001987205,0.000001559164,0.02374647,0.07877897,0.00003568253,0.001711536,0.7620774,0.0006242357],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7439324,0.004314982,0.07181922,0.06491424,0.0009724064,0.004631381,0.0001080046,0.000851866,0.1084555],"genre_scores_gemma":[0.9919251,0.0000459302,0.0008495071,0.004820935,0.001803805,0.00005581666,0.000006714644,0.00007195426,0.0004202389],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6072303,"threshold_uncertainty_score":0.9999809,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01366559643362391,"score_gpt":0.2229022819585337,"score_spread":0.2092366855249098,"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."}}