{"id":"W3125181232","doi":"10.1111/1911-3846.12671","title":"<scp>Non‐GAAP</scp> Earnings: A Consistency and Comparability Crisis?*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":107,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Earnings; Accounting; Business; Consistency (knowledge bases); Earnings before interest, taxes, depreciation, and amortization; Pro forma; Computer science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.005749881,0.0004468892,0.0006784294,0.0005653278,0.001448361,0.002078989,0.0008117612,0.0001927743,0.0002254943],"category_scores_gemma":[0.04378435,0.0004813695,0.0001697109,0.002161679,0.0005710546,0.002886099,0.002406374,0.001461357,0.0009365603],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001016551,"about_ca_system_score_gemma":0.0003400436,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001339895,"about_ca_topic_score_gemma":0.00009561049,"domain_scores_codex":[0.9947416,0.000196192,0.000828216,0.001426414,0.001591706,0.001215869],"domain_scores_gemma":[0.9906472,0.001213159,0.00495786,0.001074592,0.002022533,0.00008463513],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002884736,0.0002263309,0.7001356,0.001200076,0.0001096265,0.0003087022,0.0004964918,0.00001742276,0.001276017,0.006670084,0.2831227,0.006408107],"study_design_scores_gemma":[0.001132981,0.00002190095,0.2126881,0.000328935,0.00002585403,0.00001180032,0.005907179,0.001212605,0.0002053781,0.002585612,0.7756127,0.0002669065],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8138878,0.002004541,0.002259436,0.003193858,0.0003543521,0.0006965058,0.00000765993,0.0003314239,0.1772645],"genre_scores_gemma":[0.9893588,0.00006588867,0.0002812905,0.002068287,0.001170133,0.00008158298,0.00006936786,0.00009681607,0.006807854],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.49249,"threshold_uncertainty_score":0.9998516,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04676940551320016,"score_gpt":0.2970802553798173,"score_spread":0.2503108498666171,"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."}}