{"id":"W2080565727","doi":"10.1111/j.1467-646x.2009.01033.x","title":"Equity‐Liabilities Distinction: The case for Co‐operatives<sup>*</sup>","year":2009,"lang":"en","type":"article","venue":"Journal of International Financial Management and Accounting","topic":"Cooperative Studies and Economics","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"Saint Mary's University","funders":"","keywords":"Equity (law); Leverage (statistics); Debt; Accounting; Business; Finance; Financial instrument; Empirical evidence; Economics; Political science; Law","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":[0.0007278369,0.0001558995,0.0002061964,0.0001708285,0.0006239691,0.0007498259,0.0002591546,0.00002935029,0.00007965763],"category_scores_gemma":[0.0002643818,0.0001114984,0.0001266016,0.0001170635,0.00006426786,0.0013876,0.0001882079,0.0001310081,0.000007809238],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005783329,"about_ca_system_score_gemma":0.00001266488,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002170575,"about_ca_topic_score_gemma":0.00002443416,"domain_scores_codex":[0.9989839,0.000005565306,0.0004875514,0.0001592323,0.0001646245,0.0001991439],"domain_scores_gemma":[0.9990215,0.00008000566,0.0003836489,0.00007711265,0.0004279505,0.000009728573],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004620439,0.0001974459,0.01461188,0.0001968055,0.0002727133,0.0002743629,0.0006592415,0.0024933,0.00001947834,0.6906925,0.07505547,0.2150647],"study_design_scores_gemma":[0.00158463,0.0000951134,0.01990742,0.0001188517,0.0001364738,0.000156941,0.005694071,0.01796633,0.000007840734,0.01955433,0.9344612,0.0003168008],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9242312,0.0003718804,0.005712835,0.01583705,0.00152814,0.0005455148,0.00001331768,0.00002796125,0.05173205],"genre_scores_gemma":[0.9907492,0.0001026179,0.000413806,0.003224095,0.004862392,0.00001040417,0.000006120732,0.000009138485,0.0006222164],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8594057,"threshold_uncertainty_score":0.7230589,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01978905542971657,"score_gpt":0.2654448219932261,"score_spread":0.2456557665635095,"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."}}