{"id":"W1752695325","doi":"10.1111/j.1911-3838.2010.00013.x","title":"Fair Value Accounting and Stewardship*","year":2010,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Stewardship (theology); Accounting; Business; Fair value; Value (mathematics); Political science; Mathematics; Statistics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00108277,0.0004679582,0.0003878605,0.000407284,0.0007950934,0.001541251,0.000642477,0.000164193,0.0004010801],"category_scores_gemma":[0.01107756,0.0004812839,0.0001294152,0.0007440749,0.0003081969,0.003596958,0.0008556682,0.0008940398,0.0004468785],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005940788,"about_ca_system_score_gemma":0.00003524909,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001267688,"about_ca_topic_score_gemma":0.0002494019,"domain_scores_codex":[0.9971417,0.00001417398,0.0004151518,0.0009969645,0.0006532943,0.0007787748],"domain_scores_gemma":[0.9926685,0.0001540105,0.006234856,0.0005383364,0.0003758663,0.00002841757],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00006860892,0.0002731803,0.4091536,0.0004445938,0.0001839486,0.00004366311,0.002656816,0.00008530458,0.01684018,0.4867754,0.005822027,0.07765263],"study_design_scores_gemma":[0.001678877,0.00004272456,0.515534,0.0002197148,0.0002419107,0.00002695501,0.01449628,0.003672567,0.000276168,0.0153328,0.4465044,0.001973626],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9244327,0.0001921094,0.004763343,0.001552136,0.0009008787,0.0003601073,0.000002768792,0.0006774282,0.06711851],"genre_scores_gemma":[0.9919913,0.00002273389,0.00130168,0.001256017,0.004085604,0.00003361761,0.000007146641,0.0001134066,0.001188473],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4714426,"threshold_uncertainty_score":0.9997639,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006190638963711674,"score_gpt":0.216072274085132,"score_spread":0.2098816351214204,"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."}}