{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008120623,0.0001120115,0.0002290878,0.0001473649,0.000335513,0.0002444269,0.0001291439,0.00001888005,0.0001009517],"category_scores_gemma":[0.0002550423,0.0001133626,0.00002765609,0.000138289,0.00004221142,0.001717544,0.0003473863,0.0001985243,0.000009101635],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000742818,"about_ca_system_score_gemma":0.00003148699,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009465151,"about_ca_topic_score_gemma":0.0000134734,"domain_scores_codex":[0.9991152,0.00000414312,0.0005204417,0.0001066988,0.0001140106,0.0001395454],"domain_scores_gemma":[0.9889442,0.00002105416,0.01084748,0.00008214948,0.0000943995,0.00001068707],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001084322,0.0001917673,0.09309243,0.0005684168,0.0001113227,0.00000646985,0.0006020554,0.1053209,0.00002144376,0.1479524,0.008713732,0.6423348],"study_design_scores_gemma":[0.001140876,0.00001473146,0.27916,0.000007477752,0.00005149623,0.000005249371,0.0004698221,0.003030767,0.000002327322,0.009564926,0.7063838,0.0001686261],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9872403,0.00003356995,0.009499754,0.0005057439,0.0002922802,0.0001387088,0.000009225607,0.00001009963,0.002270329],"genre_scores_gemma":[0.9980541,0.0002526195,0.0002837026,0.001044407,0.0003317068,0.000008210564,0.000008372402,0.000008043152,0.000008827385],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.69767,"threshold_uncertainty_score":0.4622794,"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."}}