{"id":"W3123644118","doi":"10.1111/1475-679x.12055","title":"Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":260,"is_retracted":false,"has_abstract":true,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Comparability; Accounting; Financial statement; Harmonization; Business; Accounting standard; Earnings; Accounting information system; Financial accounting; Accounting management; Financial ratio; Economics; Audit","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01275509,0.0002070199,0.0003496255,0.0006935154,0.000548099,0.001565305,0.0005069199,0.00009229057,0.0002946597],"category_scores_gemma":[0.02651446,0.0001955095,0.0000902199,0.0007950203,0.0001550557,0.009369745,0.0001893833,0.0007686977,0.00003260277],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002763167,"about_ca_system_score_gemma":0.0002154098,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002927748,"about_ca_topic_score_gemma":0.00007118237,"domain_scores_codex":[0.9949412,0.00009836564,0.001111486,0.0002657132,0.003103367,0.0004798065],"domain_scores_gemma":[0.9907894,0.000677438,0.004405771,0.000201191,0.003892343,0.00003389176],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001121138,0.0002494161,0.4795938,0.001799018,0.0001595075,0.00001697322,0.003124186,0.004580765,0.004144537,0.03855367,0.01590519,0.4507518],"study_design_scores_gemma":[0.002697039,0.000121437,0.5245083,0.001087944,0.0001168351,0.000005989939,0.0008711718,0.02660305,0.0005245169,0.009777459,0.4331457,0.0005405535],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6798906,0.00007779249,0.3161297,0.002922733,0.0002454199,0.0002280677,0.000009550016,0.00002708543,0.0004690287],"genre_scores_gemma":[0.9969257,0.00005139117,0.0009798935,0.0005671316,0.001408418,0.00000835844,0.00001759836,0.00002303024,0.00001845778],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4502113,"threshold_uncertainty_score":0.9994712,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03194964353536377,"score_gpt":0.3036377604637679,"score_spread":0.2716881169284042,"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."}}