{"id":"W1989181744","doi":"10.2308/iace.2007.22.4.591","title":"Identifying and Coping with Balance Sheet Differences: A Comparative Analysis of U.S., Chinese, and French Oil and Gas Firms Using the “Statement of Financial Structure”","year":2007,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Intellectual Capital and Performance Analysis","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Balance sheet; Accounting; Harmonization; Financial statement analysis; Statement of changes in financial position; Financial ratio; Financial statement; Business; Financial crisis; Order (exchange); Petroleum industry; Financial accounting; Finance; Economics; Accounting information system; Audit; Macroeconomics; Engineering","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":[],"consensus_categories":[],"category_scores_codex":[0.0003947528,0.0001294753,0.0003189814,0.0004843709,0.0001317175,0.0001342701,0.00008594769,0.0000341987,0.00002944755],"category_scores_gemma":[0.00006459694,0.00008529292,0.00002319863,0.001205903,0.0001343742,0.0005702768,0.00006614238,0.00008651268,1.783186e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001703134,"about_ca_system_score_gemma":0.00002357501,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004512235,"about_ca_topic_score_gemma":0.003932779,"domain_scores_codex":[0.9991413,0.000009220669,0.0003435956,0.0001866061,0.0001798827,0.0001393668],"domain_scores_gemma":[0.9992572,0.00008530467,0.000371668,0.0001004169,0.0001791614,0.00000624443],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002678891,0.00003088926,0.9857148,0.0003024981,0.00008294002,2.050601e-7,0.008684467,0.000170567,0.0005826388,0.0002804694,0.00002126667,0.004102448],"study_design_scores_gemma":[0.0001713466,0.00001265127,0.9678165,0.0002205323,0.0003059699,0.000001135028,0.003401067,0.0264908,0.0001471522,0.001138491,0.0001434245,0.0001509077],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980745,0.001241229,0.0001894306,0.00008905309,0.00007664323,0.00005768405,0.000002322555,0.000005161937,0.0002639615],"genre_scores_gemma":[0.9991316,0.0001478895,0.0004273436,0.000104649,0.0001400734,0.00000286283,0.00001722684,0.000004282902,0.00002410284],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02632023,"threshold_uncertainty_score":0.682118,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02002685237311334,"score_gpt":0.3036171651045384,"score_spread":0.283590312731425,"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."}}