{"id":"W1548030606","doi":"10.2139/ssrn.1429526","title":"Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Accounting standard; Business; Financial accounting; Management accounting; Mark-to-market accounting; Accounting information system","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.02058682,0.001778418,0.002275126,0.006550017,0.01744077,0.01275865,0.006086089,0.05096311,0.02548326],"category_scores_gemma":[0.08559967,0.00255678,0.003137352,0.007178218,0.00506658,0.003119894,0.003272621,0.03502085,0.008760717],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.07501426,"about_ca_system_score_gemma":0.1571518,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9208541,"about_ca_topic_score_gemma":0.924838,"domain_scores_codex":[0.9579623,0.002053549,0.00326017,0.002073288,0.0271055,0.007545235],"domain_scores_gemma":[0.8990697,0.01976876,0.002364463,0.003148864,0.07178107,0.003867204],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004678151,0.00001844461,0.0003395907,0.00006322454,0.00001094215,0.0001611148,0.0005097906,0.0001454558,0.0002789343,0.004296451,0.9917976,0.002331731],"study_design_scores_gemma":[0.00006506114,0.00002211621,0.00981451,0.0003105566,0.00004191795,0.00004877313,0.0009648317,0.0002311471,0.0005063091,0.001580071,0.9862561,0.0001587291],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.009403674,0.005244555,0.001886484,0.7603917,0.08630622,0.001732216,0.008524391,0.000968383,0.1255425],"genre_scores_gemma":[0.02569001,0.002680567,0.003099676,0.4904614,0.01131126,0.0009346301,0.00290673,0.0005784549,0.4623372],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.9249858,"threshold_uncertainty_score":0.5442691,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00887602243781913,"score_gpt":0.2299989637117145,"score_spread":0.2211229412738954,"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."}}