{"id":"W2126568272","doi":"10.2139/ssrn.2362362","title":"Recognition Versus Disclosure of Fair Values","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":false,"ca_institutions":"Quest University Canada","funders":"","keywords":"Business; Psychology; Actuarial science","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":[0.01616604,0.000267296,0.0005995713,0.0007341579,0.00122264,0.007466401,0.001083818,0.005095192,0.007619904],"category_scores_gemma":[0.09592289,0.0002239775,0.0003743352,0.0008587914,0.004842824,0.007935216,0.00241878,0.003461535,0.0009184442],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001279014,"about_ca_system_score_gemma":0.0028771,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001024836,"about_ca_topic_score_gemma":0.001091756,"domain_scores_codex":[0.9844955,0.006808554,0.001103969,0.001676067,0.003699363,0.002216637],"domain_scores_gemma":[0.9140206,0.04611177,0.01974123,0.01244331,0.005190236,0.002492904],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001023941,0.0003276483,0.02662942,0.0001954005,0.00006576543,0.0003416266,0.003988326,0.001170776,0.001901435,0.8442373,0.007097856,0.1130204],"study_design_scores_gemma":[0.0002508721,0.0006310004,0.02823245,0.000374488,0.0001792439,0.0009463318,0.003298405,0.007459864,0.004446496,0.9307622,0.02332124,0.00009745153],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6459982,0.002332056,0.03377805,0.03475499,0.001304161,0.000137439,0.0001653164,0.000162409,0.2813674],"genre_scores_gemma":[0.9948273,0.0001224962,0.000712859,0.0006812572,0.0002385237,0.0000174953,0.00001515508,0.000007402518,0.003377519],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01616604,"threshold_uncertainty_score":0.08549523,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009477674036801923,"score_gpt":0.2062820577720923,"score_spread":0.1968043837352904,"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."}}