Table A1. Detailed results of output...

Table A1.

Detailed results of output performance (Austrian local GAAP)

Austrian GAAP	Category A	Category B	Category C	Category D
GPT 3.5
Zero-Shot
Fixed assets (PPE)	False	False	False	False
Inventory	False	False	False	False
Receivables	False	False	False	False
Provisions	False	False	False	False
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	False	False	Correct	False
Receivables	False	False	False	Correct
Provisions	False	False	False	Correct
Notes	False	False	False	Correct
GPT 4
Zero-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	False
Receivables	False	False	Correct	Correct
Provisions	False	False	Correct	Correct
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	Correct	Correct	False	False
Receivables	Correct	False	False	Correct
Provisions	False	Correct	False	Correct
Notes	False	False	Correct	False
GPT 4o
Zero-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	Correct
Receivables	False	False	False	Correct
Provisions	Correct	Correct	Correct	False
Notes	False	False	Correct	False
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	Correct	False	False	False
Receivables	False	False	False	Correct
Provisions	Correct	False	False	False
Notes	False	False	Correct	Correct
GPT 4o mini
Zero-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	False	False	Correct	False
Receivables	False	False	Correct	Correct
Provisions	False	False	False	False
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	False
Receivables	False	Correct	False	False
Provisions	False	False	False	False
Notes	False	False	False	Correct
GPT o1 preview
Zero-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	Correct	False	Correct	Correct
Receivables	Correct	False	Correct	Correct
Provisions	Correct	Correct	Correct	Correct
Notes	False	False	False	Correct
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	False	False	Correct	Correct
Receivables	False	False	False	Correct
Provisions	Correct	False	Correct	False
Notes	Correct	False	False	False
GPT o1 mini
Zero-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	Correct	False
Receivables	False	False	False	False
Provisions	False	False	Correct	False
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	False
Receivables	Correct	Correct	False	False
Provisions	False	False	False	Correct
Notes	False	False	Correct	False

Austrian GAAP	Category A	Category B	Category C	Category D
GPT 3.5
Zero-Shot
Fixed assets (PPE)	False	False	False	False
Inventory	False	False	False	False
Receivables	False	False	False	False
Provisions	False	False	False	False
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	False	False	Correct	False
Receivables	False	False	False	Correct
Provisions	False	False	False	Correct
Notes	False	False	False	Correct
GPT 4
Zero-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	False
Receivables	False	False	Correct	Correct
Provisions	False	False	Correct	Correct
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	Correct	Correct	False	False
Receivables	Correct	False	False	Correct
Provisions	False	Correct	False	Correct
Notes	False	False	Correct	False
GPT 4o
Zero-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	Correct
Receivables	False	False	False	Correct
Provisions	Correct	Correct	Correct	False
Notes	False	False	Correct	False
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	Correct	False	False	False
Receivables	False	False	False	Correct
Provisions	Correct	False	False	False
Notes	False	False	Correct	Correct
GPT 4o mini
Zero-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	False	False	Correct	False
Receivables	False	False	Correct	Correct
Provisions	False	False	False	False
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	False
Receivables	False	Correct	False	False
Provisions	False	False	False	False
Notes	False	False	False	Correct
GPT o1 preview
Zero-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	Correct	False	Correct	Correct
Receivables	Correct	False	Correct	Correct
Provisions	Correct	Correct	Correct	Correct
Notes	False	False	False	Correct
Few-Shot
Fixed assets (PPE)	False	Correct	False	Correct
Inventory	False	False	Correct	Correct
Receivables	False	False	False	Correct
Provisions	Correct	False	Correct	False
Notes	Correct	False	False	False
GPT o1 mini
Zero-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	Correct	False
Receivables	False	False	False	False
Provisions	False	False	Correct	False
Notes	False	False	False	False
Few-Shot
Fixed assets (PPE)	False	False	False	Correct
Inventory	False	False	False	False
Receivables	Correct	Correct	False	False
Provisions	False	False	False	Correct
Notes	False	False	Correct	False

Source(s): Authors’own work

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