{"id":"W3121463893","doi":"","title":"Small Cap Financial Reporting: Determinants of Emphasis and Placement of Non-GAAP Disclosures","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Listing (finance); Business; Earnings; Quarter (Canadian coin); Relevance (law); 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00190009,0.0001848552,0.0001852197,0.001438363,0.0003030754,0.001462925,0.0002955829,0.000395986,0.00266168],"category_scores_gemma":[0.02422656,0.0001270971,0.0001072757,0.001520918,0.0004652767,0.001066162,0.0008393591,0.0005583969,0.0005068666],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003285191,"about_ca_system_score_gemma":0.0002578358,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001479404,"about_ca_topic_score_gemma":0.002612559,"domain_scores_codex":[0.9989626,0.000340132,0.0001239112,0.0001013789,0.000345967,0.0001259072],"domain_scores_gemma":[0.8880877,0.04282477,0.05686117,0.003111142,0.005823137,0.003292097],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002065483,0.00007328282,0.9779086,0.00003389011,0.00003309964,0.0001769727,0.0006226625,0.0001898893,0.001913905,0.0002417809,0.0002303115,0.01836918],"study_design_scores_gemma":[0.000002678244,0.00006433704,0.99832,0.00001061282,0.000007077052,0.00008646926,0.00041855,0.0001538314,0.0004286618,0.0001068969,0.000396501,0.000004311008],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9971835,0.0001925763,0.0001461092,0.0001125309,0.000006295165,0.000007078722,0.00006985829,0.000005380834,0.002276615],"genre_scores_gemma":[0.9993621,0.000106752,0.00008510416,0.00001946292,0.0000296683,0.000002457697,0.00008402647,0.00000179829,0.0003086341],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00266168,"threshold_uncertainty_score":0.01004875,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009345178767047086,"score_gpt":0.2297978198502868,"score_spread":0.2204526410832397,"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."}}