{"id":"W4247347543","doi":"10.2139/ssrn.1739245","title":"IFRS Adoption: The Impact of Government Characteristics","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Brock University","funders":"","keywords":"Business; Government (linguistics); Accounting","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":[0.003085393,0.0001853717,0.000358216,0.0009871757,0.0004716241,0.002490317,0.000636773,0.001049685,0.02067751],"category_scores_gemma":[0.02430308,0.0001358255,0.0006933992,0.001785509,0.0007224249,0.001553981,0.001077574,0.0017563,0.001344558],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001111844,"about_ca_system_score_gemma":0.001578665,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02149924,"about_ca_topic_score_gemma":0.02723573,"domain_scores_codex":[0.9968266,0.000995681,0.0002139805,0.0003452757,0.0004357411,0.001182693],"domain_scores_gemma":[0.948108,0.02537302,0.01837748,0.001544695,0.002738718,0.003858133],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001168745,0.0006239048,0.9773449,0.0000375626,0.0001471762,0.0002668781,0.0008570033,0.0005871777,0.0006525301,0.001335561,0.001082976,0.01589556],"study_design_scores_gemma":[0.00001679594,0.0002798058,0.9946433,0.00001858716,0.00006766318,0.00009656874,0.002487966,0.0003925394,0.0003020783,0.0002350776,0.00145251,0.000007113516],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9941422,0.0002216838,0.00008126628,0.0006670594,0.0000142733,0.00001311676,0.0003459424,0.0000109164,0.004503542],"genre_scores_gemma":[0.9968696,0.0000814646,0.00003279504,0.00005467731,0.00001512172,0.000004567944,0.0002197119,0.000008148359,0.00271386],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02149924,"threshold_uncertainty_score":0.06917316,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009915548840043992,"score_gpt":0.2065922247951898,"score_spread":0.1966766759551458,"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."}}