{"id":"W2076563016","doi":"10.1111/j.1468-5957.2006.00609.x","title":"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":28,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Valuation (finance); Financial statement; Accounting; Earnings; Joint venture; Financial statement analysis; Revenue; Business; Joint (building); Accounting information system; Economics; Actuarial science; Finance; Financial ratio; Commerce","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004499134,0.0001644553,0.0003357611,0.003612582,0.00170566,0.004097833,0.0006318456,0.0003106848,0.001945568],"category_scores_gemma":[0.04653084,0.0001479083,0.0001591081,0.01186648,0.001397051,0.001454631,0.001036598,0.0007012004,0.0002463338],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01550146,"about_ca_system_score_gemma":0.0197454,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9528231,"about_ca_topic_score_gemma":0.9748572,"domain_scores_codex":[0.9945484,0.0005463983,0.0003118543,0.000239203,0.003652564,0.0007015518],"domain_scores_gemma":[0.9346248,0.0185083,0.02021396,0.002612357,0.02192508,0.002115517],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002191164,0.00005337299,0.9171037,0.00009357556,0.00006118094,0.000216233,0.002694914,0.002068669,0.0001644001,0.006305361,0.01662122,0.05439822],"study_design_scores_gemma":[0.00001086222,0.00002651986,0.9666284,0.0001524385,0.00004876362,0.0001074953,0.006600167,0.004126432,0.0008096165,0.00133602,0.02009975,0.00005352512],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9707124,0.001550547,0.0006513838,0.001491044,0.0000386602,0.00005149114,0.005200614,0.00003320811,0.02027076],"genre_scores_gemma":[0.995757,0.0005268611,0.0002717663,0.00006100678,0.000009689927,0.000006613044,0.00194328,0.000004801054,0.001418915],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0471769,"threshold_uncertainty_score":0.1124715,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005575189535411408,"score_gpt":0.1826035574738889,"score_spread":0.1770283679384775,"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."}}