{"id":"W1973700776","doi":"10.1108/eb047405","title":"EVIDENCE OF THE EFFECT OF ALTERNATIVE CONSOLIDATION ACCOUNTING TECHNIQUES ON THE FINANCIAL DECISIONS OF USERS","year":2000,"lang":"en","type":"article","venue":"International Journal of Commerce and Management","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Consolidation (business); Accounting; Business; Financial accounting; Accounting information system; Finance","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":[0.01331315,0.0004247659,0.0003150167,0.0006822314,0.0006167473,0.001777599,0.0004538675,0.0009074092,0.003058613],"category_scores_gemma":[0.08678462,0.0004172273,0.0005935805,0.0006865171,0.001402181,0.001475937,0.0008471281,0.0009644272,0.0004177018],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004359255,"about_ca_system_score_gemma":0.0005318685,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001758092,"about_ca_topic_score_gemma":0.002142115,"domain_scores_codex":[0.9814056,0.01408026,0.001278147,0.00065607,0.002070904,0.0005091408],"domain_scores_gemma":[0.6866039,0.2639362,0.02926111,0.01164368,0.005856041,0.002699086],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.01447168,0.008194679,0.7997823,0.0004784116,0.0006287313,0.0003315754,0.01182165,0.001490231,0.01039958,0.001265407,0.0004487559,0.1506869],"study_design_scores_gemma":[0.000566422,0.01879976,0.9547651,0.0001485256,0.0004717492,0.0004823731,0.006436102,0.003979663,0.01007173,0.001234127,0.002887883,0.0001565476],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9986186,0.00008654191,0.0001721474,0.00005954016,0.000004179873,0.00001886565,0.00001446415,0.000003037763,0.001022552],"genre_scores_gemma":[0.9986285,0.0001396261,0.0007894547,0.00007249305,0.000008103763,0.00002102345,0.00002587903,0.000003325423,0.0003116305],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01331315,"threshold_uncertainty_score":0.07040745,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05778278507160232,"score_gpt":0.3557033500811086,"score_spread":0.2979205650095063,"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."}}