{"id":"W1573266962","doi":"","title":"Culture, Economics and Disclosure of (IAS/IFRS) Information: Empirical Evidence in the Tunisian, French and Canadian Contexts","year":2015,"lang":"en","type":"article","venue":"Research Journal of Finance and Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Discretion; Transparency (behavior); Business; Statutory law; International Financial Reporting Standards; Audit; Accounting information system; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00303978,0.0002333197,0.000300817,0.003089172,0.00325485,0.003533862,0.0006818605,0.0004760603,0.002166342],"category_scores_gemma":[0.01063093,0.0001770028,0.000310002,0.00560641,0.002241627,0.0008846067,0.001429799,0.0005732562,0.0001134138],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01248484,"about_ca_system_score_gemma":0.01181206,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9113017,"about_ca_topic_score_gemma":0.9113032,"domain_scores_codex":[0.9972125,0.0006449579,0.0001706804,0.0002158698,0.001068715,0.0006872947],"domain_scores_gemma":[0.9852011,0.003681308,0.005822001,0.0004784028,0.003596996,0.001220195],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001006885,0.00008957348,0.9610566,0.00008461976,0.00007435363,0.0004524148,0.0193535,0.0001491497,0.0001996907,0.001389682,0.0007501852,0.01629943],"study_design_scores_gemma":[0.0000051997,0.00002737279,0.9632204,0.0001233042,0.00002679962,0.0001660319,0.03238469,0.0001701418,0.0001336769,0.00007121623,0.003649572,0.0000215204],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9951552,0.001018933,0.00002492033,0.0004102299,0.000004590701,0.00000875715,0.0001844146,0.000001258151,0.003191716],"genre_scores_gemma":[0.9983383,0.0008542757,0.00005035009,0.00008389142,0.000005521921,0.000003328403,0.0001314889,0.000001234464,0.0005316121],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08869827,"threshold_uncertainty_score":0.1784412,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0783865189591164,"score_gpt":0.3149403875652655,"score_spread":0.2365538686061491,"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."}}