{"id":"W2050238057","doi":"10.1111/1911-3838.12017","title":"An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers","year":2013,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Business; Finance; Distribution (mathematics); Accounting; Financial accounting; Accounting information system","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.003977586,0.0002238379,0.0001709777,0.001275008,0.00336632,0.002982755,0.001193789,0.002159347,0.009146275],"category_scores_gemma":[0.01811764,0.0002316054,0.0003210473,0.0009084918,0.002080654,0.001947129,0.001910124,0.00174477,0.001030951],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005339552,"about_ca_system_score_gemma":0.003980708,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0202524,"about_ca_topic_score_gemma":0.04045875,"domain_scores_codex":[0.9966108,0.001520634,0.0001953304,0.0002110871,0.0009346977,0.0005275258],"domain_scores_gemma":[0.9836802,0.01090658,0.0009889225,0.001091532,0.001840839,0.001492051],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001166318,0.02072315,0.2261925,0.0005003294,0.00009158819,0.08404764,0.1888952,0.01322993,0.009941742,0.084827,0.04151743,0.3288672],"study_design_scores_gemma":[0.0006035597,0.004690434,0.163388,0.001132605,0.0002263785,0.03502633,0.3142966,0.05075796,0.06414818,0.03848204,0.3267121,0.0005357541],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.955047,0.00008222612,0.002649808,0.003612189,0.00004816826,0.0001665498,0.0001073608,0.00007873678,0.03820814],"genre_scores_gemma":[0.9826429,0.0001213429,0.006511238,0.0004851169,0.00001846489,0.00005857049,0.0000614619,0.00001745645,0.01008348],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0202524,"threshold_uncertainty_score":0.04026908,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04313120394383939,"score_gpt":0.3108757906692469,"score_spread":0.2677445867254075,"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."}}