{"id":"W1976383567","doi":"10.2308/iace.2000.15.4.605","title":"Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions","year":2000,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"Air Canada; University of Saskatchewan","funders":"","keywords":"Accounting; Financial statement; Business; Accounting management; Depreciation (economics); Finance; Financial accounting; Financial ratio; Financial statement analysis; Asset (computer security); Earnings; Financial analysis; Accounting information system; Economics; Audit; Financial capital; Capital formation","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":[0.005352329,0.0005815962,0.0003052383,0.001471064,0.01234502,0.006031081,0.001690382,0.008363095,0.009172157],"category_scores_gemma":[0.0156397,0.0005152821,0.0004697199,0.002425707,0.004728991,0.004970014,0.004727153,0.007551861,0.0006429024],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008374235,"about_ca_system_score_gemma":0.005763866,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04930766,"about_ca_topic_score_gemma":0.1092241,"domain_scores_codex":[0.9958426,0.002042485,0.0001194775,0.0002368454,0.0006858484,0.001072732],"domain_scores_gemma":[0.9900624,0.005906752,0.0009184157,0.0004729664,0.0005290324,0.002110512],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004862051,0.001893662,0.0626133,0.0002257057,0.00004379115,0.2248097,0.1211551,0.002440317,0.0009694411,0.4092675,0.1036683,0.07242708],"study_design_scores_gemma":[0.0003671005,0.00084667,0.03484702,0.00119518,0.0001862432,0.1169038,0.2224033,0.01485975,0.003924401,0.07526784,0.5288318,0.0003669647],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"other","genre_scores_codex":[0.6647778,0.002075315,0.003422739,0.08956037,0.0003519173,0.0002520838,0.0002318842,0.0001123166,0.2392157],"genre_scores_gemma":[0.9519275,0.001604859,0.002902041,0.01137225,0.0001449046,0.0001452726,0.00008587309,0.00003937748,0.03177798],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.04930766,"threshold_uncertainty_score":0.09804136,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01269343775096907,"score_gpt":0.2826320255618397,"score_spread":0.2699385878108706,"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."}}