{"id":"W1908103988","doi":"10.5430/afr.v4n3p88","title":"The Value Relevance of Revenue Recognition under International Financial Reporting Standards","year":2015,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue recognition; Revenue; Relevance (law); Mandate; Business; International Financial Reporting Standards; Accounting; Database transaction; Value (mathematics); Finance; Accounting information system; Financial accounting; Political science; Computer science; Database","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00957189,0.0001809151,0.0003104314,0.002336876,0.0007554754,0.006563907,0.0008438991,0.001096723,0.003245353],"category_scores_gemma":[0.08089908,0.000153482,0.0003959066,0.003266366,0.00296106,0.005494872,0.0021559,0.002657204,0.0006719051],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003897097,"about_ca_system_score_gemma":0.003173134,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007492936,"about_ca_topic_score_gemma":0.006754091,"domain_scores_codex":[0.9858441,0.003016064,0.0008776422,0.0009936467,0.007218032,0.002050457],"domain_scores_gemma":[0.883491,0.02698356,0.0538637,0.006992062,0.02548103,0.003188682],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003869981,0.000482115,0.7021744,0.0002029512,0.00008546279,0.0006062032,0.005873529,0.002240276,0.002756874,0.09468624,0.005960816,0.1845441],"study_design_scores_gemma":[0.00001384009,0.0002902878,0.9589344,0.0001564075,0.00004084151,0.000292359,0.004615868,0.001438925,0.002178224,0.01075178,0.02122102,0.00006600616],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8309717,0.001232143,0.002018171,0.004968724,0.0002537127,0.0001102288,0.0001709975,0.0000618868,0.1602124],"genre_scores_gemma":[0.9972979,0.0001585098,0.0002311714,0.0002739232,0.0001189365,0.000007518402,0.00009298949,0.000009293297,0.001809678],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00957189,"threshold_uncertainty_score":0.05062163,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05867460908900134,"score_gpt":0.3329543943676001,"score_spread":0.2742797852785988,"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."}}