{"id":"W1545970450","doi":"10.1108/09513570510627720","title":"The adoption of international accounting standards in Bangladesh","year":2005,"lang":"en","type":"article","venue":"Accounting Auditing & Accountability Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":251,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Accounting; Credibility; Commission; Government (linguistics); Accountability; Variety (cybernetics); Originality; Business; Value (mathematics); Public relations; Political science; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.004778056,0.000200341,0.0001929278,0.001885778,0.001131106,0.002808701,0.0003566302,0.0004357196,0.002444034],"category_scores_gemma":[0.01762777,0.0001748063,0.0001059324,0.004249832,0.001558851,0.001418442,0.001405758,0.0009476967,0.0002743103],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007246274,"about_ca_system_score_gemma":0.004792539,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05299576,"about_ca_topic_score_gemma":0.05269747,"domain_scores_codex":[0.9941983,0.001749138,0.0006087682,0.0004019068,0.002351735,0.0006900523],"domain_scores_gemma":[0.9873066,0.002639692,0.00479583,0.0006657029,0.003834707,0.0007575014],"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":[0.0002697004,0.0001193595,0.6584368,0.0005850711,0.00005860593,0.001699015,0.0866427,0.001078287,0.004889427,0.03624372,0.00432599,0.2056513],"study_design_scores_gemma":[0.00002060855,0.0002409654,0.7655941,0.0003969952,0.00003100616,0.0007024591,0.1322309,0.0006902902,0.001679596,0.002807024,0.09549238,0.0001136449],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.94301,0.0008699747,0.0003523943,0.003079734,0.00003080383,0.00009637151,0.0003220019,0.00001442592,0.05222435],"genre_scores_gemma":[0.9977639,0.0005404482,0.0001785835,0.00006984571,0.000004432456,0.00001393754,0.00007345557,0.000002820312,0.001352618],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05299576,"threshold_uncertainty_score":0.1053746,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008819529889124364,"score_gpt":0.2453079415051691,"score_spread":0.2364884116160447,"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."}}