{"id":"W2067924749","doi":"10.1016/j.accinf.2010.07.011","title":"Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'","year":2010,"lang":"en","type":"article","venue":"International Journal of Accounting Information Systems","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Differential (mechanical device); Business; Accounting information system; Physics","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001397843,0.00019528,0.0004087349,0.0007414987,0.0001073645,0.0006719652,0.0005553923,0.0001003656,0.00006137712],"category_scores_gemma":[0.004121507,0.0001483491,0.000174631,0.0002284509,0.00005976058,0.00628912,0.0002386984,0.0002799105,0.000009988116],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003689552,"about_ca_system_score_gemma":0.00004005629,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003765165,"about_ca_topic_score_gemma":0.00001195797,"domain_scores_codex":[0.9971024,0.000008094697,0.001596702,0.0001208353,0.0009604838,0.0002114199],"domain_scores_gemma":[0.968007,0.00009888363,0.02936987,0.0001362927,0.002369413,0.0000185464],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0009918938,0.0002488121,0.6748868,0.006308979,0.001664826,0.000008469199,0.006699807,0.003523043,0.1084099,0.02977027,0.009858713,0.1576285],"study_design_scores_gemma":[0.009835117,0.0001484577,0.1925194,0.00647295,0.0006892385,0.0001184202,0.005010419,0.1429841,0.01049797,0.001718854,0.6285327,0.001472285],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9453487,0.00004291457,0.05061799,0.0006800052,0.002447509,0.0002409346,0.00002469153,0.00002188974,0.0005753267],"genre_scores_gemma":[0.9974275,0.00002355406,0.0005424042,0.0001829616,0.001685223,0.00000424721,0.00002447314,0.00001948169,0.00009021353],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.618674,"threshold_uncertainty_score":0.6479776,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00598891178162373,"score_gpt":0.2395229187388876,"score_spread":0.2335340069572639,"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."}}