Table A2. Detailed results of output...

Table A2.

Detailed results of output performance (IFRS)

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

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

Source(s): Authors’own work

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