{"id":"W3124899455","doi":"10.1111/1911-3846.12002","title":"Mandatory <scp>IFRS</scp> Adoption and Financial Statement Comparability","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":337,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Financial statement; Accounting; Business; International Financial Reporting Standards; Proxy (statistics); Insider; Capital market; Private information retrieval; Quality (philosophy); Finance; Audit","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05380404117003963,"score_gpt":0.3022323328102282,"score_spread":0.2484282916401886,"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."}}