{"id":"W4383218837","doi":"10.1016/j.intaccaudtax.2023.100560","title":"Financial statement comparability and the usefulness of earnings: Some Canadian evidence","year":2023,"lang":"en","type":"article","venue":"Journal of International Accounting Auditing and Taxation","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":false,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Comparability; Financial statement; Accounting; Leverage (statistics); Earnings; International Financial Reporting Standards; Business; Profitability index; Financial accounting; Economics; Finance; Accounting information system; Audit","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.01641546,0.0004266886,0.0007084196,0.00666451,0.003261629,0.005447009,0.00281638,0.00119359,0.01637393],"category_scores_gemma":[0.1420422,0.0004317346,0.0008108775,0.01831304,0.005361836,0.004343586,0.002623936,0.001931691,0.0008211456],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01659021,"about_ca_system_score_gemma":0.01731398,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9618965,"about_ca_topic_score_gemma":0.9542585,"domain_scores_codex":[0.9874645,0.002948155,0.001303112,0.001665295,0.005382531,0.001236339],"domain_scores_gemma":[0.8245796,0.08146298,0.03200401,0.01146817,0.04731338,0.00317189],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002884331,0.0004178972,0.827314,0.001123856,0.001006999,0.0007069123,0.01631968,0.0009768041,0.0004381647,0.03015776,0.01084507,0.1078086],"study_design_scores_gemma":[0.0002873231,0.0001263226,0.9635562,0.0006174829,0.0007646323,0.0001567225,0.009143948,0.0005679621,0.0005351897,0.005431866,0.01869134,0.0001210684],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7895219,0.01703633,0.001091133,0.01159794,0.0001458685,0.0001824659,0.009566156,0.0000438218,0.1708144],"genre_scores_gemma":[0.9912754,0.003127249,0.0004895688,0.0006075935,0.000064589,0.00001268147,0.001675501,0.00002684294,0.002720509],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03810352,"threshold_uncertainty_score":0.120371,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02172742061630277,"score_gpt":0.2378195453836038,"score_spread":0.2160921247673011,"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."}}