Accounting reporting standards: attitudes toward cash flow reporting and the impact on share price
Bibliographic record
Abstract
This study explores the attitudes of accounting reporting standard-setters towards cash flows and the impact on cash flow per share (CFPS) on share price. Included are companies headquartered in the USA, where generally accepted accounting principles (US GAAP) is adhered to and reporting CFPS is prohibited, and Canada, where international financial reporting standards (IFRS) has been adopted and companies are free to report CFPS. The results indicate differences exist. First, the firm's country where headquartered is highly significant in determining share price. Next, whether earnings per share (EPS) was positive or negative is significant. Finally, for US based companies, CFPS was significant when EPS was positive, but insignificant when EPS was negative. Conversely, for those firms that are headquartered in Canada, CFPS is highly significant whether EPS is positive or negative.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.010 | 0.183 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.002 | 0.003 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".