{"id":"W2106733755","doi":"10.1111/1911-3838.12001","title":"Principles‐Based Reasoning about Accounting Estimates","year":2012,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Audit; Benchmark (surveying); Financial accounting; Key (lock); Accounting standard; Accounting information system; Business; Computer science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.001762174,0.0006303216,0.0005088864,0.0005327341,0.001038881,0.00131136,0.0008130509,0.0001574205,0.0007770546],"category_scores_gemma":[0.01971668,0.0006549821,0.0002350416,0.001178953,0.0002153029,0.005856465,0.0007060618,0.0005864215,0.001361337],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002814625,"about_ca_system_score_gemma":0.00005084787,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007991377,"about_ca_topic_score_gemma":0.00004452689,"domain_scores_codex":[0.9960346,0.00002145249,0.0006285726,0.0008621384,0.0009024674,0.001550796],"domain_scores_gemma":[0.9876115,0.0002401157,0.01095935,0.0006601395,0.0004826428,0.00004630155],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000350939,0.0002418312,0.8792165,0.0003084886,0.0001069238,0.00001094371,0.001225443,0.0009052994,0.0007223375,0.102545,0.001706542,0.01297558],"study_design_scores_gemma":[0.0009695784,0.00001079451,0.6764097,0.0005570567,0.0002275139,0.000007320594,0.005757714,0.01409942,0.0003201845,0.0004400104,0.2998256,0.001375083],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7862079,0.001821262,0.0609705,0.0009995397,0.00117821,0.0006615247,0.000004592247,0.001712305,0.1464442],"genre_scores_gemma":[0.9858881,0.00001564298,0.006029242,0.001623252,0.005385678,0.00007700828,0.00002498614,0.0001786761,0.0007774539],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.298119,"threshold_uncertainty_score":0.9997254,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01404081109705473,"score_gpt":0.2412519383884692,"score_spread":0.2272111272914145,"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."}}