{"id":"W2097496180","doi":"10.2308/acch-50208","title":"Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters","year":2012,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Equity (law); Accounting; Business; Order (exchange); Financial instrument; Finance; Actuarial science; Economics; Law","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":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.007248787,0.0002671248,0.0003850131,0.0001791804,0.001715307,0.001396469,0.0003462766,0.0001034182,0.0001274909],"category_scores_gemma":[0.005989794,0.000193265,0.000139854,0.000351153,0.000535416,0.002177669,0.0002991832,0.0002988522,0.0000601096],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006621019,"about_ca_system_score_gemma":0.00008707891,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005290025,"about_ca_topic_score_gemma":0.00006787638,"domain_scores_codex":[0.9974658,0.00004700824,0.0005630591,0.0003598346,0.000677017,0.0008872651],"domain_scores_gemma":[0.9976053,0.001017145,0.0004671626,0.0003337679,0.0005468692,0.00002975794],"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":[0.0005758459,0.0001141665,0.4599501,0.0008270963,0.0001870419,0.000002510977,0.002720339,0.00004463067,0.001389923,0.4234102,0.06707626,0.04370193],"study_design_scores_gemma":[0.004918362,0.00005751296,0.04032605,0.0001930858,0.0002798571,0.000008853738,0.008383162,0.004180389,0.0007534609,0.01156052,0.928333,0.00100578],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9612043,0.0005652012,0.002266146,0.008338399,0.001211053,0.001454633,0.00003211058,0.0002675723,0.0246606],"genre_scores_gemma":[0.993098,0.00001862721,0.0003516225,0.001495623,0.004208166,0.0002473634,0.00003633738,0.0000514735,0.0004927518],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8612567,"threshold_uncertainty_score":0.9996402,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06781710526518997,"score_gpt":0.3663943042100898,"score_spread":0.2985771989448999,"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."}}