{"id":"W2051214245","doi":"10.1111/j.1468-5957.2006.00628.x","title":"<i>Discussion of</i> Accounting for Joint Ventures and Associates in Canada, UK, and US: Do US Rules Hide Information?","year":2006,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Chapel; History; Law; Library science; Political science; Computer science; Art history","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001230203,0.0002955799,0.0006200079,0.0004511907,0.0002616202,0.0005338781,0.0002690699,0.00008914365,0.0000121168],"category_scores_gemma":[0.004438885,0.0002416302,0.00008035561,0.0006668398,0.00006219303,0.004061781,0.0002642591,0.000291823,0.000002197869],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002157506,"about_ca_system_score_gemma":0.0002187094,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1830641,"about_ca_topic_score_gemma":0.09778848,"domain_scores_codex":[0.9973843,0.00001146338,0.001314654,0.0002249814,0.0006059758,0.0004586736],"domain_scores_gemma":[0.9794635,0.0001231859,0.01936029,0.0001443702,0.0008970904,0.00001160774],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000591285,0.00003127026,0.9582385,0.0008555397,0.00002357029,0.000008964523,0.0000637554,0.00463905,0.0002742949,0.0008206549,0.00370633,0.03127891],"study_design_scores_gemma":[0.001157205,0.000005327541,0.914456,0.001203104,0.00006071597,0.00001147572,0.000233976,0.001117508,0.00004994431,0.001482214,0.07991993,0.000302569],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9904751,0.0008499174,0.006693962,0.0009373944,0.0004386573,0.0002594248,0.00001646396,0.00001399069,0.0003150658],"genre_scores_gemma":[0.9969037,0.000192564,0.001432463,0.0005582452,0.000813701,0.00001013032,0.00001740427,0.00003139322,0.0000404401],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08527564,"threshold_uncertainty_score":0.9853392,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005123010196524149,"score_gpt":0.1832324619158067,"score_spread":0.1781094517192826,"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."}}