{"id":"W3124964835","doi":"10.1111/1911-3838.12052","title":"Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?","year":2015,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Earnings; Business; Accounting; International Financial Reporting Standards; Volatility (finance); Stock exchange; Post-earnings-announcement drift; Relevance (law); Monetary economics; Earnings per share; Economics; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.003108498,0.000188383,0.0002944749,0.001896852,0.0007569545,0.002746587,0.0005752027,0.0005360597,0.002445826],"category_scores_gemma":[0.02895844,0.0001812124,0.0003905145,0.00294995,0.0007301439,0.001043166,0.000758666,0.0005808204,0.0001925876],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004575877,"about_ca_system_score_gemma":0.003470724,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.5752587,"about_ca_topic_score_gemma":0.5859476,"domain_scores_codex":[0.9976493,0.0002796405,0.0001751019,0.0002759764,0.001224714,0.00039533],"domain_scores_gemma":[0.9549327,0.01337624,0.02225084,0.001731723,0.006039393,0.001669132],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003897742,0.00007479116,0.9852524,0.00004519352,0.0001114602,0.00009797091,0.001219131,0.0003577296,0.0006343072,0.0005474433,0.0007427615,0.01052695],"study_design_scores_gemma":[0.000004616911,0.00002233217,0.9981699,0.000008286715,0.00002288144,0.00001504991,0.0005239843,0.0004171122,0.0002038261,0.00005042698,0.000552105,0.000009347387],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9942127,0.0001824221,0.0001986703,0.0003418618,0.0000147652,0.00002851043,0.001071929,0.000009023003,0.003940053],"genre_scores_gemma":[0.9985141,0.00007863239,0.00009886084,0.00004097529,0.00001647049,0.000005311041,0.0007456722,0.000003311384,0.000496701],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4247413,"threshold_uncertainty_score":0.8544854,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02654316363184121,"score_gpt":0.2361801474196215,"score_spread":0.2096369837877803,"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."}}