{"id":"W2032384240","doi":"10.3917/cca.133.0043","title":"Le référentiel IRS : nous dirigeons-nous vers une comptabilité au-delà du réel ?","year":2007,"lang":"fr","type":"article","venue":"Comptabilité - Contrôle - Audit","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University; Brock University","funders":"","keywords":"Humanities; Political science; Philosophy","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":[0.004245476,0.0005306906,0.0003268584,0.001978498,0.003482603,0.01250323,0.001512805,0.001893367,0.02578899],"category_scores_gemma":[0.009942557,0.0003284054,0.00042127,0.002249927,0.007248878,0.008947095,0.003359018,0.003210038,0.004139759],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007262324,"about_ca_system_score_gemma":0.005015664,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02465752,"about_ca_topic_score_gemma":0.02286024,"domain_scores_codex":[0.9960343,0.001602879,0.0001966326,0.0006867761,0.001074117,0.0004053146],"domain_scores_gemma":[0.9952216,0.001482045,0.0005830566,0.0006584455,0.001712867,0.0003418864],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001947381,0.00001606362,0.001386989,0.00007846755,0.000006306906,0.0001170341,0.01208346,0.0002450639,0.0001775106,0.9507261,0.0129658,0.02217776],"study_design_scores_gemma":[0.000009453354,0.00003629631,0.002593692,0.0006847142,0.00001357061,0.0001843488,0.0171512,0.0004906212,0.000647397,0.1217509,0.8564061,0.00003170519],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.0550176,0.008530822,0.03719836,0.05764491,0.002338123,0.00007470838,0.0004184457,0.0002574296,0.8385196],"genre_scores_gemma":[0.6968626,0.007703159,0.01308961,0.006660511,0.001326011,0.0001402613,0.0004102028,0.0007127573,0.2730949],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02578899,"threshold_uncertainty_score":0.08627278,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007501000990954979,"score_gpt":0.2043816398764704,"score_spread":0.1968806388855154,"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."}}