{"id":"W4412693435","doi":"10.3390/jrfm18080414","title":"A Re-Examination of the “Informational” Role of Non-GAAP Earnings in the Post-Reg G Period","year":2025,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Louisiana Board of Regents","keywords":"Period (music); Earnings; Accounting; Business; Economics; Actuarial science; Philosophy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00166668,0.0002844651,0.0003061876,0.001546338,0.0003236484,0.001745471,0.0005348126,0.0005427361,0.001933762],"category_scores_gemma":[0.009627849,0.0001095637,0.0003422864,0.001872838,0.0003414654,0.001355762,0.0008476817,0.001018848,0.0005496183],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004278724,"about_ca_system_score_gemma":0.0006780063,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01063861,"about_ca_topic_score_gemma":0.01120832,"domain_scores_codex":[0.9992513,0.00009406946,0.00008358057,0.0001610262,0.0002810273,0.0001289104],"domain_scores_gemma":[0.9864028,0.00375432,0.006396176,0.001494343,0.001521963,0.0004303676],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004366768,0.0002453993,0.9047839,0.0001715112,0.0002490174,0.001165642,0.0008012608,0.003352994,0.002555625,0.004666493,0.006792852,0.07477854],"study_design_scores_gemma":[0.000006160086,0.00008433803,0.9897605,0.00003631941,0.00003538583,0.0001412601,0.0003515741,0.001284454,0.0007044544,0.0008629459,0.0067156,0.00001694963],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9830447,0.001007365,0.001213428,0.00122118,0.00009379355,0.00003623683,0.004814873,0.00006485146,0.008503628],"genre_scores_gemma":[0.9920454,0.0004555794,0.0005010332,0.0001915904,0.0001282791,0.00001254436,0.004494398,0.00001427257,0.00215682],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01063861,"threshold_uncertainty_score":0.02115333,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0024418722444284,"score_gpt":0.1836532362867191,"score_spread":0.1812113640422907,"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."}}