{"id":"W2149629118","doi":"10.5430/afr.v2n4p130","title":"IFRS Adoption in Italy: Which Effects on Accounting Figures and Subjectivity?","year":2013,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Subjectivity; Accounting; Business; Economics","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":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00259511,0.0003015461,0.0003388212,0.0007582476,0.0006377566,0.001341397,0.0003286135,0.0001551894,0.00003867181],"category_scores_gemma":[0.01103562,0.0003002126,0.00003665852,0.001682142,0.0001432278,0.002851762,0.0006287832,0.0009402903,0.0004324011],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008847048,"about_ca_system_score_gemma":0.00002836311,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00420066,"about_ca_topic_score_gemma":0.0004423517,"domain_scores_codex":[0.9969771,0.00005839071,0.0003397033,0.000824267,0.0007924668,0.001008066],"domain_scores_gemma":[0.9968812,0.000613144,0.001736508,0.0003430513,0.0004085778,0.00001753854],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004097165,0.00008566786,0.5300186,0.0009228424,0.00001558348,0.00002281984,0.0001558259,0.0001039009,0.0009371017,0.01089055,0.003501248,0.4533049],"study_design_scores_gemma":[0.0008043323,0.00004487239,0.959425,0.00091923,0.0000100989,0.000002495612,0.0003069799,0.006312076,0.0001346834,0.004755573,0.0268505,0.0004341496],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.983273,0.0004475162,0.0003159284,0.001364182,0.0001469142,0.0007258508,8.216214e-7,0.0001029014,0.01362286],"genre_scores_gemma":[0.9971229,0.0004718052,0.0001145548,0.0005116793,0.000842222,0.0001867774,0.000006990515,0.00005617829,0.0006868592],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4528708,"threshold_uncertainty_score":0.999945,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01471683701137014,"score_gpt":0.2596551186637163,"score_spread":0.2449382816523461,"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."}}