{"id":"W1874193326","doi":"10.2139/ssrn.2229475","title":"Fair Value Accounting Reforms in China: Towards an Accounting Movement Theory","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"ca_institutions":"Toronto Metropolitan University; York University","funders":"","keywords":"Accounting; Fair value; China; Value (mathematics); Positive accounting; Movement (music); Accounting information system; Economics; Business; Financial accounting; Political science; Mathematics; Statistics; Law","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":[0.002078162,0.0002335463,0.0003453729,0.002567073,0.003540218,0.003536753,0.0007194616,0.00122982,0.00303255],"category_scores_gemma":[0.003357657,0.0001694264,0.0003520422,0.002668247,0.003011317,0.002905474,0.001359189,0.001104268,0.0001179453],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01096959,"about_ca_system_score_gemma":0.01638748,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1202998,"about_ca_topic_score_gemma":0.1509352,"domain_scores_codex":[0.9987028,0.0002822834,0.00005525572,0.000143704,0.0003330924,0.0004829028],"domain_scores_gemma":[0.998534,0.0002717161,0.0004259608,0.0001304305,0.0003868108,0.0002511108],"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":[0.0001176222,0.0001689053,0.1057936,0.00009822253,0.00005145327,0.0004247671,0.006164579,0.007841049,0.0008121041,0.8140187,0.00727542,0.05723362],"study_design_scores_gemma":[0.0001419172,0.0002426553,0.5816109,0.000175989,0.0001556468,0.0001089684,0.009218888,0.05368963,0.001714689,0.2996913,0.05313288,0.0001164548],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9213787,0.001245285,0.003590465,0.01194026,0.0001010737,0.0001126215,0.0001264403,0.00005210761,0.06145312],"genre_scores_gemma":[0.9955669,0.0001591889,0.0002726665,0.0001671266,0.00002768293,0.0000100999,0.00002665178,0.000002893795,0.003766778],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1202998,"threshold_uncertainty_score":0.2391992,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003943373514945929,"score_gpt":0.1979763106138792,"score_spread":0.1940329370989333,"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."}}