{"id":"W2032745699","doi":"10.1506/ar61-e5he-c208-n8xb","title":"Accounting Standards: Rules, Principles, or Wild Guesses?/ LES NORMES COMPTABLES: RÉGLES, PRINCIPES OU JEU DE HASARD?","year":2005,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Accounting; Economics; Actuarial science; Welfare economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.01706537,0.0004648216,0.0006817079,0.00307425,0.005074116,0.01254878,0.001576713,0.003113886,0.003694578],"category_scores_gemma":[0.04402062,0.0002882443,0.0003908741,0.003073439,0.0248078,0.005654471,0.00108165,0.005515639,0.0008167023],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02659205,"about_ca_system_score_gemma":0.03201652,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.5197117,"about_ca_topic_score_gemma":0.5480306,"domain_scores_codex":[0.9771156,0.007820439,0.001066188,0.001097735,0.01151893,0.00138112],"domain_scores_gemma":[0.9790907,0.006126247,0.001304923,0.001094765,0.01174317,0.0006401507],"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":[0.000005757993,0.000003835266,0.0001953842,0.0000481301,0.000004923119,0.00001966142,0.001034365,0.0003359702,0.00006787787,0.9414677,0.04642896,0.01038744],"study_design_scores_gemma":[0.00001215699,0.00001222059,0.002514127,0.0007523068,0.00001275649,0.00004598395,0.003064321,0.001100962,0.0002540319,0.4625024,0.5296569,0.00007172424],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.006507603,0.02334506,0.01336217,0.7138724,0.006448899,0.00005340419,0.0003520182,0.0001229892,0.2359354],"genre_scores_gemma":[0.7860352,0.03861973,0.02056625,0.07031249,0.01012199,0.00009243702,0.0003340477,0.0002388801,0.07367913],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.5197117,"threshold_uncertainty_score":0.9662336,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01877729468673026,"score_gpt":0.240254422517766,"score_spread":0.2214771278310358,"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."}}