{"id":"W3123569849","doi":"10.2308/accr.2008.83.3.593","title":"International GAAP Differences: The Impact on Foreign Analysts","year":2008,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":584,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Northern British Columbia; Queen's University","funders":"","keywords":"Accounting; Sample (material); Business; Accounting standard; Economics; Accounting information system; Financial accounting","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002654697,0.0002020907,0.0002148216,0.001499515,0.000316057,0.0016922,0.0002232264,0.0002761092,0.001697862],"category_scores_gemma":[0.01848586,0.00008687743,0.0002374161,0.002070327,0.0004733674,0.00118046,0.001039639,0.0005920824,0.0002205372],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004787222,"about_ca_system_score_gemma":0.0003563542,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006945397,"about_ca_topic_score_gemma":0.006495681,"domain_scores_codex":[0.9979621,0.0006943559,0.0002020091,0.0003848046,0.000532504,0.0002241937],"domain_scores_gemma":[0.9702479,0.009298366,0.01510401,0.001889653,0.002396164,0.001063896],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001212999,0.00002319734,0.9751444,0.00001832555,0.0000846519,0.0001377363,0.0008927608,0.00150982,0.0003510628,0.0009761385,0.0003257712,0.02041484],"study_design_scores_gemma":[0.000005667622,0.00007431035,0.9935428,0.00002230385,0.00004153512,0.0002273157,0.001683409,0.00129943,0.0006551543,0.0007280502,0.001702903,0.00001717332],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9939204,0.0002706459,0.0004171165,0.0001623153,0.00001380484,0.000005116529,0.0001923893,0.00001348588,0.005004721],"genre_scores_gemma":[0.9994144,0.00006019975,0.0001475093,0.00001298702,0.000006818269,0.000001693774,0.0001501219,0.000002986526,0.0002032967],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006945397,"threshold_uncertainty_score":0.01403958,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02626858164669835,"score_gpt":0.2616731278448743,"score_spread":0.235404546198176,"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."}}