{"id":"W4210958445","doi":"10.33423/jabe.v24i1.4951","title":"Financial Statement Comparability and Information Risk","year":2022,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Financial statement; Accounting; Financial accounting; Financial ratio; Business; Accounting information system; Financial statement analysis; Earnings; Accounting management; Actuarial science; Economics; Finance; Audit","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01102215,0.0003831137,0.0004790501,0.002766443,0.0006546861,0.00361888,0.000527219,0.000841351,0.00702408],"category_scores_gemma":[0.1175698,0.0001654521,0.000632913,0.002564402,0.001412396,0.005535563,0.002408547,0.001371262,0.0005437261],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007813192,"about_ca_system_score_gemma":0.0004736016,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000862944,"about_ca_topic_score_gemma":0.0006542728,"domain_scores_codex":[0.9898943,0.003354271,0.001559197,0.0010117,0.003622113,0.0005583889],"domain_scores_gemma":[0.7247264,0.1230367,0.1298787,0.01177866,0.007508221,0.003071302],"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":[0.00119758,0.0004827155,0.9375716,0.0001617604,0.0004108612,0.000492055,0.002093697,0.001767722,0.001084883,0.007179152,0.0008350723,0.04672276],"study_design_scores_gemma":[0.00006443572,0.0007430662,0.9586724,0.0001427042,0.0001966867,0.001153643,0.002294641,0.004450479,0.001942707,0.02738381,0.002866533,0.00008886246],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9841934,0.0008092568,0.004626138,0.001126883,0.00003912021,0.00006137399,0.000480937,0.00005058651,0.008612305],"genre_scores_gemma":[0.9991037,0.00005531499,0.0003526966,0.00004218714,0.0000349269,0.000005484718,0.0001633631,0.000004759819,0.0002375177],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01102215,"threshold_uncertainty_score":0.05829138,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006030923787140457,"score_gpt":0.1716949707131337,"score_spread":0.1656640469259933,"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."}}