{"id":"W1553764576","doi":"","title":"The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis by the American Accounting Association's Financial Accounting Standards Committee","year":2006,"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":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Accounting; Conceptual framework; Financial accounting; Accounting standard; Accounting information system; The Conceptual Framework; Business; Work (physics); Association (psychology); Accounting management; Management accounting; Sociology; Psychology; Engineering","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":[0.1091503,0.0009958674,0.001053172,0.01484373,0.01184132,0.02325034,0.003354453,0.0109879,0.002033839],"category_scores_gemma":[0.08907127,0.001037998,0.001496971,0.01112572,0.04031572,0.02486315,0.005751084,0.01637183,0.0004289424],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03616909,"about_ca_system_score_gemma":0.05203023,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05241917,"about_ca_topic_score_gemma":0.03136073,"domain_scores_codex":[0.9386276,0.03459978,0.003068212,0.002552192,0.01898861,0.002163569],"domain_scores_gemma":[0.9219325,0.04910042,0.003333534,0.003256342,0.02014568,0.002231522],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000003234582,0.000006695559,0.0001276854,0.00002878273,0.000001906995,0.00001644329,0.001247693,0.000202879,0.00001794999,0.9847719,0.008856997,0.00471785],"study_design_scores_gemma":[0.00002297069,0.00003081406,0.0008083977,0.001271236,0.00001098964,0.0001067534,0.003994517,0.002092186,0.0001353369,0.7988148,0.1926417,0.00007019962],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"review","genre_scores_codex":[0.01661135,0.04503106,0.1114973,0.7419338,0.004419844,0.0003005879,0.0003687906,0.0001691379,0.07966817],"genre_scores_gemma":[0.6702099,0.03347688,0.2104683,0.06112888,0.006291141,0.001690439,0.0005144294,0.0003738198,0.01584608],"genre_candidate":"review","genre_consensus":null,"teacher_disagreement_score":0.1091503,"threshold_uncertainty_score":0.5772487,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005780054972564788,"score_gpt":0.2538255403751539,"score_spread":0.2480454854025891,"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."}}