{"id":"W2003679921","doi":"10.3917/cca.172.0037","title":"Pertinence des différentes modalités de présentation et comptabilisation des régimes d'options d'achat d'actions","year":2011,"lang":"fr","type":"article","venue":"Comptabilité - Contrôle - Audit","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université de Moncton; Université de Sherbrooke","funders":"","keywords":"Humanities; Political science; Philosophy","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002996365,0.0004930083,0.0004994256,0.0004113914,0.001412865,0.000612884,0.0004356992,0.0002581008,0.004158382],"category_scores_gemma":[0.005959185,0.0005267645,0.0003518177,0.001012736,0.001277499,0.002830065,0.000207376,0.0005428387,0.0006482949],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000481621,"about_ca_system_score_gemma":0.0004034645,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01307918,"about_ca_topic_score_gemma":0.003878282,"domain_scores_codex":[0.9958544,0.0004468876,0.001166147,0.0008008879,0.0006875722,0.001044075],"domain_scores_gemma":[0.9958439,0.0006399378,0.0007358041,0.0006680975,0.001977847,0.0001344078],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001905281,0.002188372,0.8040157,0.001625612,0.0001740527,0.00002051493,0.00801326,0.00103377,0.005041323,0.1025173,0.004148556,0.07103107],"study_design_scores_gemma":[0.001140069,0.00009893225,0.8484093,0.0006174552,0.0002956888,0.00002479545,0.002460795,0.04676947,0.0007806309,0.073558,0.0252123,0.0006325516],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9205514,0.006293968,0.05373098,0.005311481,0.002214432,0.001186133,0.00003775806,0.0003757136,0.0102981],"genre_scores_gemma":[0.9869016,0.0004868799,0.00531702,0.0004226765,0.0009490976,0.0003157245,0.0001603487,0.00007947311,0.00536718],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07039852,"threshold_uncertainty_score":0.9998872,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1818255900778857,"score_gpt":0.3441872697076803,"score_spread":0.1623616796297946,"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."}}