{"id":"W4247226910","doi":"10.1504/ijca.2019.103832","title":"Accounting reporting standards: attitudes toward cash flow reporting and the impact on share price","year":2019,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Earnings per share; Cash flow; Share price; Business; Earnings; Audit; Accounting standard; Financial accounting; Accounting information system; Finance; Stock exchange","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.009620283,0.000378573,0.0007301604,0.0003845848,0.000300937,0.002351929,0.0009016088,0.0000992838,0.0006927527],"category_scores_gemma":[0.1828002,0.0002591448,0.0004231608,0.0003395394,0.0002062134,0.00336014,0.0007412866,0.00094802,0.00007468805],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003102718,"about_ca_system_score_gemma":0.0001304692,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002627316,"about_ca_topic_score_gemma":0.000006100361,"domain_scores_codex":[0.9930864,0.00004025164,0.003346116,0.0004670865,0.002481899,0.0005782628],"domain_scores_gemma":[0.9266845,0.001194565,0.06786107,0.0003185271,0.003895032,0.00004629013],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001209703,0.00029203,0.8348917,0.0009617923,0.0007964328,0.001365683,0.0007110817,0.006613158,0.0006073478,0.03960455,0.004656611,0.1082899],"study_design_scores_gemma":[0.01111011,0.0002280555,0.7631293,0.009689275,0.0006637764,0.002413673,0.004611117,0.08222935,0.0003533443,0.02683193,0.09621381,0.002526247],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9589346,0.0002816298,0.014047,0.00707107,0.002070115,0.0003229439,0.00001278125,0.00008958821,0.01717026],"genre_scores_gemma":[0.9920654,0.00001825871,0.0007843333,0.002642179,0.004322171,0.000006281324,0.000006214639,0.0000612658,0.00009394135],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1731799,"threshold_uncertainty_score":0.9999861,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01845193174482899,"score_gpt":0.3233431211675823,"score_spread":0.3048911894227533,"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."}}