{"id":"W2113654007","doi":"10.1111/1911-3838.12044","title":"The Israeli XBRL Adoption Experience","year":2015,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"XBRL; Business reporting; Business; Accounting; Capital market; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007009066,0.0001667741,0.0001358785,0.00009393765,0.000688134,0.0007680419,0.0003247426,0.00005753415,0.00001436764],"category_scores_gemma":[0.00251275,0.0001219111,0.0000777704,0.0004810799,0.0001745703,0.001342795,0.0001711362,0.000165984,0.0003672418],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008028859,"about_ca_system_score_gemma":0.0000534656,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001057623,"about_ca_topic_score_gemma":0.0001144105,"domain_scores_codex":[0.9986118,0.000008663113,0.0002773492,0.0003389168,0.0003854953,0.000377783],"domain_scores_gemma":[0.9986842,0.00006266504,0.000332891,0.0003207354,0.0005840214,0.00001550348],"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":[0.0002290083,0.0002981494,0.3838919,0.00006201115,0.00008323233,0.0001047506,0.01841571,0.0001978613,0.0006162711,0.467762,0.06229454,0.06604452],"study_design_scores_gemma":[0.0006641477,0.00002493352,0.1394243,0.00006963004,0.00005052432,0.00002952792,0.1385272,0.00233325,0.00008715544,0.01542301,0.70266,0.0007062773],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8984114,0.0009687322,0.0003416887,0.001678996,0.001103626,0.0001584968,1.918315e-7,0.0003332357,0.09700361],"genre_scores_gemma":[0.9958963,0.00001832526,0.00009549464,0.0004533163,0.002449922,0.00003040324,0.000001655441,0.00002563709,0.001028975],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6403655,"threshold_uncertainty_score":0.7406246,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03046156387627429,"score_gpt":0.2633881136083882,"score_spread":0.2329265497321139,"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."}}