{"id":"W4210526175","doi":"10.32920/19071575.v1","title":"Does Financial Statement Comparability Enhance The Usefulness of Earnings? Evidence From Canada","year":2022,"lang":"en","type":"preprint","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Comparability; Earnings; Accounting; Reliability (semiconductor); Financial statement; Relevance (law); Business; Actuarial science; Political science; Mathematics; Audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"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":[0.007056362,0.0002877997,0.0004629355,0.002191097,0.002989956,0.003148293,0.001224887,0.0005433158,0.006777127],"category_scores_gemma":[0.04868186,0.0002375268,0.0005272303,0.005720586,0.001854952,0.001594362,0.001566655,0.001058117,0.000353629],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01969816,"about_ca_system_score_gemma":0.02946679,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9791198,"about_ca_topic_score_gemma":0.9832147,"domain_scores_codex":[0.9940078,0.0008540234,0.0002836981,0.0005469903,0.003691658,0.0006157726],"domain_scores_gemma":[0.9305314,0.01847343,0.01466709,0.003482635,0.03005986,0.002785484],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009314035,0.0003372071,0.883365,0.0007102386,0.0003453329,0.0005501953,0.01188795,0.000504425,0.0003032493,0.006882077,0.01183897,0.08234396],"study_design_scores_gemma":[0.00005321709,0.00005562379,0.9847483,0.0002339061,0.0001141093,0.00004366519,0.005141245,0.0002971349,0.0002292822,0.0004749239,0.008571659,0.00003686528],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9428822,0.004864507,0.0002923238,0.005463263,0.00006664365,0.00009713457,0.003132055,0.00001561654,0.04318622],"genre_scores_gemma":[0.9945116,0.001746868,0.0002018059,0.0002652729,0.0000226502,0.000008564075,0.0008768898,0.00001097964,0.002355386],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02088016,"threshold_uncertainty_score":0.1429208,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02341090022854897,"score_gpt":0.2406368392469743,"score_spread":0.2172259390184254,"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."}}