{"id":"W1981248690","doi":"10.17722/ijrbt.v4i3.312","title":"Roles and Practices in Accounting: Did Fair-Value Cause the Global Financial Crisis?","year":2014,"lang":"en","type":"article","venue":"International Journal of Research in Business and Technology","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Financial crisis; Business; Accounting; Mark-to-market accounting; Fair value; Value (mathematics); Accounting information system; Financial system; Finance; Financial accounting; Economics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.00253297,0.000118361,0.0001989954,0.001034147,0.0001133842,0.0004357286,0.0007699342,0.0001059846,0.00001027249],"category_scores_gemma":[0.02299807,0.00008964747,0.00001999099,0.001386401,0.0002972941,0.00115928,0.0008144433,0.000611925,0.000006254535],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008906028,"about_ca_system_score_gemma":0.00005966127,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001090171,"about_ca_topic_score_gemma":0.001273691,"domain_scores_codex":[0.9983213,0.00004477286,0.0003919328,0.0002284186,0.0007149603,0.0002985958],"domain_scores_gemma":[0.9943422,0.0001962051,0.004269753,0.0001314315,0.00104983,0.00001059013],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001239323,0.0001097592,0.6895151,0.00006713472,0.00003206625,0.0002250118,0.00003199666,0.0001071019,0.00005153,0.225591,0.00135511,0.08279029],"study_design_scores_gemma":[0.001446837,0.00003522154,0.6041306,0.0004274097,0.00001560087,0.0001170895,0.0007641666,0.001362575,0.00001746009,0.1021835,0.2893321,0.0001675059],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8850641,0.0004674248,0.002362435,0.1106542,0.0003237383,0.0001187713,0.00000125775,0.00001858701,0.0009894996],"genre_scores_gemma":[0.9980611,0.0005947829,0.0001437963,0.0004211582,0.0007447195,0.000009061582,9.999239e-7,0.000009568173,0.00001481784],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.287977,"threshold_uncertainty_score":0.9852316,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02523881481403907,"score_gpt":0.3407187215265133,"score_spread":0.3154799067124742,"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."}}