{"id":"W4239817339","doi":"10.2139/ssrn.1080314","title":"The Value Relevance of Alternative Earnings Measures: A Comparison of Pro Forma, GAAP and Analyst Actuals","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"Wilfrid Laurier University; University of Saskatchewan","funders":"","keywords":"Pro forma; Accounting; Earnings; Value (mathematics); Business; Relevance (law); Actuarial science; Statistics; Political science; Mathematics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.01700604,0.0006513036,0.0008067287,0.007411183,0.0003469741,0.003857203,0.001373161,0.001648132,0.002318945],"category_scores_gemma":[0.1464642,0.0002426249,0.001132842,0.004079687,0.001331206,0.004879142,0.001628765,0.001288996,0.0004433871],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001428422,"about_ca_system_score_gemma":0.0006809339,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001605013,"about_ca_topic_score_gemma":0.001259237,"domain_scores_codex":[0.9893049,0.006331535,0.0006370997,0.0005124502,0.002926865,0.0002871455],"domain_scores_gemma":[0.8268875,0.1518522,0.007524187,0.004397812,0.008237312,0.001101004],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.02382003,0.001361021,0.4154539,0.002231598,0.001962836,0.0007700666,0.004998378,0.04239178,0.00559266,0.05781325,0.004281966,0.4393225],"study_design_scores_gemma":[0.001273138,0.007882268,0.7524101,0.0006671799,0.001771513,0.001142602,0.004343746,0.155561,0.006360546,0.06151699,0.006751252,0.0003197366],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9723521,0.005328028,0.007790861,0.0007333331,0.0001136815,0.00008834877,0.0006788317,0.00009544074,0.0128193],"genre_scores_gemma":[0.9977744,0.0005321196,0.00122449,0.00002847309,0.00005184373,0.00001262946,0.0001915736,0.00001604267,0.0001684254],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01700604,"threshold_uncertainty_score":0.08993763,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03904732061837762,"score_gpt":0.3406858062609299,"score_spread":0.3016384856425522,"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."}}