{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.005158207,0.0004250865,0.0003570645,0.0007369565,0.0006347037,0.001397957,0.0009237523,0.0001362843,0.0004260504],"category_scores_gemma":[0.0002927358,0.0003534597,0.0001336692,0.001043425,0.00005453852,0.006198767,0.0003962209,0.001642994,0.0005120643],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001090578,"about_ca_system_score_gemma":0.0004457317,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003617626,"about_ca_topic_score_gemma":0.0007821976,"domain_scores_codex":[0.9949871,0.00004496644,0.000785978,0.0005186356,0.0007937847,0.002869502],"domain_scores_gemma":[0.9986252,0.00002776616,0.0006268989,0.000360753,0.000326756,0.00003265587],"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":[0.00004356567,0.0002774139,0.05938334,0.0000672102,0.0001184815,0.000006581214,0.0001354175,0.00116495,0.0002864687,0.8914291,0.0003609265,0.0467265],"study_design_scores_gemma":[0.001022258,0.00006953768,0.1153957,0.00008857979,0.00006027285,0.00002039867,0.004697321,0.005893209,0.00002165277,0.8701814,0.001943019,0.0006066492],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9650466,0.0003555318,0.007024588,0.002312889,0.0006230071,0.0005276247,6.672652e-7,0.0002409993,0.02386804],"genre_scores_gemma":[0.9921403,0.0001669911,0.0001998479,0.003213482,0.00286307,0.00003447978,0.00002775909,0.0001080851,0.001245995],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05601235,"threshold_uncertainty_score":0.9998918,"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."}}