{"id":"W2121027783","doi":"10.1002/cjas.1","title":"Conformity and diversity of accounting and financial reporting practices in Portuguese local government","year":2007,"lang":"en","type":"article","venue":"Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration","topic":"Public Policy and Administration Research","field":"Social Sciences","cited_by":57,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Accrual; Conformity; Diversity (politics); Portuguese; Financial accounting; Accounting standard; Business; Sample (material); Compliance (psychology); Local government; Accounting information system; Political science; Earnings","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005495218,0.0001304985,0.0004277584,0.002531331,0.001213557,0.002406439,0.0005882493,0.0004218425,0.001485804],"category_scores_gemma":[0.02785845,0.0002112237,0.0003003442,0.004190088,0.001700029,0.0007561381,0.001507991,0.0003638997,0.0001512048],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002463619,"about_ca_system_score_gemma":0.001575067,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0425511,"about_ca_topic_score_gemma":0.04346285,"domain_scores_codex":[0.9944757,0.002031126,0.0006952685,0.0006833642,0.001534946,0.0005795104],"domain_scores_gemma":[0.9698684,0.009747414,0.01305426,0.002646425,0.003401407,0.001282016],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009120189,0.00006727872,0.9635672,0.00006101863,0.00007213232,0.0002219994,0.02445149,0.0005237497,0.000420825,0.0008001605,0.0001642577,0.009558661],"study_design_scores_gemma":[0.000003849754,0.00005957589,0.9799641,0.00003648513,0.00001239548,0.0001466637,0.01811965,0.0004594591,0.0001227161,0.0002281091,0.0008281949,0.00001882681],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9987043,0.00004182722,0.00005600267,0.0000504385,9.084939e-7,0.000007327522,0.0000556757,0.000001967267,0.001081526],"genre_scores_gemma":[0.9997759,0.00001828571,0.00004448459,0.000004683377,0.000001295741,0.000003385318,0.00004884083,0.000001095871,0.0001020324],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0425511,"threshold_uncertainty_score":0.08460683,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1721883312717968,"score_gpt":0.4064039399789013,"score_spread":0.2342156087071045,"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."}}