{"id":"W2151543012","doi":"10.1111/j.1911-3838.2011.00021.x","title":"XBRL and Accruals: Empirical Evidence from China","year":2011,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"XBRL; Accrual; Stock exchange; Business reporting; Business; Accounting; Business administration; Welfare economics; Economics; Finance; 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":[0.001377093,0.0003267552,0.0003015125,0.002249945,0.0006137271,0.00103925,0.000460683,0.000334153,0.00185385],"category_scores_gemma":[0.002763764,0.0002190946,0.0004444138,0.004149838,0.0007459875,0.0005712089,0.0008354588,0.0004260517,0.000204433],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00100107,"about_ca_system_score_gemma":0.001365038,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09193818,"about_ca_topic_score_gemma":0.09880158,"domain_scores_codex":[0.9994224,0.00009836687,0.00007944635,0.00009505046,0.0001577634,0.0001469292],"domain_scores_gemma":[0.9901371,0.00134993,0.006422366,0.0004335824,0.0008875501,0.0007695153],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003196974,0.00002937082,0.995784,0.00001772535,0.00003391588,0.0001061089,0.0003999388,0.0000762745,0.0001109753,0.00008250512,0.0001263988,0.003200832],"study_design_scores_gemma":[0.000003782441,0.00001602797,0.9990668,0.000006290271,0.00002077619,0.00002948445,0.0002547294,0.0002370247,0.00007421969,0.00002200054,0.0002654085,0.000003535155],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9988123,0.0003186156,0.00003252952,0.0001068619,0.00000217204,0.000003980962,0.00015421,0.000002725682,0.0005666108],"genre_scores_gemma":[0.9989005,0.0003154439,0.00004060081,0.00003672241,0.00001303206,0.000002441954,0.0003473426,0.000001606306,0.0003423185],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09193818,"threshold_uncertainty_score":0.1828061,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09344604823119673,"score_gpt":0.2872151368445359,"score_spread":0.1937690886133391,"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."}}