{"id":"W4408914639","doi":"10.1111/1911-3838.12398","title":"Accrual Versus Cash Basis of Accounting in the Canadian <scp>COVID</scp>‐19 Subsidy Programs*","year":2025,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Accrual; Cash; Subsidy; Coronavirus disease 2019 (COVID-19); Business; Accounting; Economics; Finance","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":true,"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":[0.006674597,0.0002083536,0.0003308488,0.002453865,0.001369789,0.002666554,0.0009732182,0.0004376608,0.003905358],"category_scores_gemma":[0.0265581,0.0001329456,0.0003233508,0.003148416,0.001336512,0.0007462007,0.001041401,0.0009244212,0.0001752493],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02809033,"about_ca_system_score_gemma":0.03384934,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8666289,"about_ca_topic_score_gemma":0.8947641,"domain_scores_codex":[0.9927851,0.001571876,0.0001496141,0.0002262543,0.003638986,0.001628228],"domain_scores_gemma":[0.9858564,0.004548112,0.002516527,0.0005635236,0.004704374,0.001811087],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00340004,0.001608526,0.4255104,0.0003969067,0.0001953174,0.0002668039,0.00206032,0.03829058,0.002021109,0.2230895,0.03558121,0.2675793],"study_design_scores_gemma":[0.0002742116,0.001129572,0.872754,0.0003577363,0.0002686585,0.00008944037,0.002690793,0.05686006,0.002456954,0.0116985,0.05130845,0.0001116438],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9024568,0.0009716916,0.002803049,0.003424442,0.00009614043,0.0003833455,0.00154882,0.0001027382,0.08821294],"genre_scores_gemma":[0.9951761,0.0001257412,0.000754353,0.0001197811,0.00001584074,0.00002902229,0.0002485152,0.000006627894,0.003524048],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9719096,"threshold_uncertainty_score":0.2683131,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04974942519176797,"score_gpt":0.2744932175338008,"score_spread":0.2247437923420329,"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."}}