{"id":"W3124397182","doi":"10.1111/1475-679x.00102","title":"Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1219,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Enforcement; Accounting; Earnings; Business; Sample (material); Construct (python library); Accounting research; Actuarial science; Computer science; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04799127806634113,"score_gpt":0.3715510891727168,"score_spread":0.3235598111063757,"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."},"direct_labels":[],"classifier":{"requested":true,"available":true,"version":"metacan-v1-d91a1de5be90","frame_rows_covered":4299418,"decision_targets":["metaresearch","metaepi_narrow","metaepi_broad","bibliometrics","sts","scholarly_communication","open_science","research_integrity","randomized_trial","nonrandomized_trial","observational","systematic_review","meta_analysis","case_report","qualitative","simulation_or_modeling","bench_or_experimental","theoretical_or_conceptual","not_applicable"],"score_encoding":"uint16_le_65535","score_resolution":0.000015259021896696422,"interpretation":"Scores imitate each teacher on the enriched screening sample; they are not calibrated prevalence probabilities for the full frame.","warning":null},"prediction":{"classifier_version":"metacan-v1-d91a1de5be90","candidate_union":["metaresearch","observational","theoretical_or_conceptual","not_applicable"],"consensus_intersection":["observational"],"score_encoding":"uint16_le_65535","score_resolution":0.000015259021896696422,"scores":{"codex":{"metaresearch":0.013412680247196154,"metaepi_narrow":0.000030518043793392844,"metaepi_broad":0.000015259021896696422,"bibliometrics":0.0029449912260624093,"sts":0.0005340657663843748,"scholarly_communication":0.0028992141603723202,"open_science":0.002059967956054017,"research_integrity":0.00039673456931410697,"randomized_trial":0.0001373311970702678,"nonrandomized_trial":0.00007629510948348211,"observational":0.7073929961089495,"systematic_review":0.000015259021896696422,"meta_analysis":0.00010681315327687495,"case_report":0.0003509575036240177,"qualitative":0.0001373311970702678,"simulation_or_modeling":0.00354009308003357,"bench_or_experimental":0.00015259021896696422,"theoretical_or_conceptual":0.0268711375600824,"not_applicable":0.0009308003356984818,"design_other":0.5312428473334859},"gemma":{"metaresearch":0.240161745632105,"metaepi_narrow":0.000015259021896696422,"metaepi_broad":0.000045777065690089265,"bibliometrics":0.0015106431677729458,"sts":0.00022888532845044633,"scholarly_communication":0.003555352101930266,"open_science":0.0010376134889753567,"research_integrity":0.03251697566186008,"randomized_trial":0.00007629510948348211,"nonrandomized_trial":0.00019836728465705348,"observational":0.7121995880064088,"systematic_review":0.00007629510948348211,"meta_analysis":0.000045777065690089265,"case_report":0.00044251163500419623,"qualitative":0.0004272526131074998,"simulation_or_modeling":0.004974441138323033,"bench_or_experimental":0.00007629510948348211,"theoretical_or_conceptual":0.00123598077363241,"not_applicable":0.38255893797207596}},"interpretation":"Scores imitate each teacher on the enriched screening sample; they are not calibrated prevalence probabilities for the full frame."}}