{"id":"W2087459940","doi":"10.3917/cca.182.0099","title":"La valorisation boursière des états financiers des sociétés françaises : pertinence du référentiel IFRS","year":2012,"lang":"fr","type":"article","venue":"Comptabilité - Contrôle - Audit","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"Brock University; Université du Québec à Montréal","funders":"","keywords":"Political science; Humanities; Business; Philosophy","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006897175,0.0002798775,0.000256365,0.003496191,0.002173671,0.006284426,0.0004633043,0.0005444408,0.009020765],"category_scores_gemma":[0.01575238,0.0001815115,0.0003058075,0.00433822,0.002352388,0.001655835,0.001965928,0.0006949906,0.0005188316],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01028746,"about_ca_system_score_gemma":0.006952528,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1968272,"about_ca_topic_score_gemma":0.1973002,"domain_scores_codex":[0.9939988,0.002031525,0.000368072,0.0005282249,0.002148597,0.0009248378],"domain_scores_gemma":[0.9709293,0.008164706,0.008990312,0.001451439,0.008652911,0.001811354],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002596613,0.0001025938,0.8138987,0.0002034839,0.0002393623,0.0004625672,0.02966295,0.003740531,0.002361813,0.06188399,0.002373284,0.08481107],"study_design_scores_gemma":[0.00001689395,0.0001221242,0.9171346,0.0002959654,0.00008610867,0.0001972768,0.02893149,0.001304448,0.001174694,0.005254758,0.04541845,0.00006303968],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9506292,0.001132091,0.00189091,0.001537183,0.00002276061,0.00002778357,0.0003544818,0.00002586414,0.04437966],"genre_scores_gemma":[0.9947557,0.0002043455,0.0003676447,0.00003676912,0.000008381799,0.000009130684,0.00009509783,0.000004987814,0.004517907],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1968272,"threshold_uncertainty_score":0.391363,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02077300407501678,"score_gpt":0.2504367224106925,"score_spread":0.2296637183356758,"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."}}