{"id":"W3108474050","doi":"10.1016/j.jaccpubpol.2022.106961","title":"The usefulness of accrual-based surpluses in the Canadian public sector","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Accrual; Cash flow; Context (archaeology); Operating cash flow; Public sector; Cash; Business; Economics; Accounting; Earnings; Finance; Economy","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":[0.003584495,0.000397656,0.0003912204,0.002654251,0.001058779,0.003140715,0.0008015713,0.0003305782,0.001722928],"category_scores_gemma":[0.0231444,0.000209991,0.0004312605,0.001811343,0.001670296,0.00177619,0.001110313,0.0005715232,0.0001831017],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01349941,"about_ca_system_score_gemma":0.01793742,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9375077,"about_ca_topic_score_gemma":0.9394711,"domain_scores_codex":[0.9989182,0.0001882868,0.00005200498,0.000137119,0.000489258,0.0002150592],"domain_scores_gemma":[0.9892067,0.003754751,0.002175455,0.0006316836,0.003495537,0.0007358776],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002855564,0.00006688284,0.8980643,0.00005718032,0.0001454417,0.0001472761,0.001105184,0.05356204,0.0005648432,0.007091046,0.0009855807,0.03792466],"study_design_scores_gemma":[0.00001953798,0.00006194352,0.9011639,0.00005800306,0.0001077381,0.00004196288,0.001847912,0.08828432,0.000679807,0.005347963,0.002328373,0.00005844232],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9912716,0.0001781578,0.001153238,0.0005500185,0.000005128755,0.00001836832,0.000559906,0.0000537879,0.006209888],"genre_scores_gemma":[0.999156,0.00006129447,0.000261958,0.000008491867,0.000002673147,0.000001009497,0.0001878641,0.0000026681,0.0003179908],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9865006,"threshold_uncertainty_score":0.1257206,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02586086001191694,"score_gpt":0.2297158535925814,"score_spread":0.2038549935806645,"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."}}