{"id":"W4372257359","doi":"10.2308/tar-2019-0405","title":"Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability","year":2023,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":28,"is_retracted":false,"has_abstract":true,"ca_institutions":"Queen's University","funders":"","keywords":"Comparability; Legitimacy; Accounting; Financial statement; Business; Sample (material); Audit; Metropolitan area; Financial accounting; Marketing; Accounting information system","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":[0.006504454,0.0001438387,0.0002767596,0.001385447,0.0004425046,0.002055825,0.0007978069,0.001131511,0.006162332],"category_scores_gemma":[0.08337126,0.0002252172,0.0002253987,0.001174003,0.001279469,0.002262896,0.00169063,0.0006252704,0.0004106353],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004939926,"about_ca_system_score_gemma":0.0003804008,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003431644,"about_ca_topic_score_gemma":0.003603538,"domain_scores_codex":[0.9952623,0.002063732,0.0003887897,0.0007348778,0.001076714,0.0004735659],"domain_scores_gemma":[0.7830977,0.08174168,0.1103929,0.01313074,0.006780261,0.004856675],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002487044,0.0001138967,0.9876208,0.00004184138,0.0000742273,0.0001748433,0.0009830185,0.0002992544,0.0002387644,0.001254647,0.0003375851,0.008612374],"study_design_scores_gemma":[0.00002918462,0.0001681036,0.9941855,0.00002699641,0.00003858591,0.0001454334,0.001701633,0.001165767,0.0002910389,0.001316672,0.0009188115,0.00001220859],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9941948,0.0001317755,0.000162078,0.000500921,0.000006292972,0.000007370651,0.0001018459,0.000006374163,0.004888581],"genre_scores_gemma":[0.9997987,0.00002223176,0.00002999267,0.00002127791,0.000005911857,0.000001222107,0.00003929287,8.415494e-7,0.00008051086],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006504454,"threshold_uncertainty_score":0.03439927,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06579390263490537,"score_gpt":0.300943302473849,"score_spread":0.2351493998389436,"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."}}