{"id":"W2157371378","doi":"10.1111/j.1911-3846.2010.01023_9.x","title":"Évaluation du crédit et fiscalité : l’incidence des écarts entre résultat comptable et résultat fiscal sur la variation des notations","year":2010,"lang":"fr","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Humanities; Political science; Art","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":[0.0247514,0.0009963091,0.0007800299,0.003420556,0.0009290595,0.005526083,0.001107877,0.001263477,0.004799782],"category_scores_gemma":[0.1695235,0.0004340303,0.001054162,0.005048958,0.002453178,0.002851368,0.002257781,0.001586631,0.0009960571],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002915,"about_ca_system_score_gemma":0.002302876,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009386062,"about_ca_topic_score_gemma":0.008375102,"domain_scores_codex":[0.9669917,0.01292129,0.002501123,0.00315434,0.01330102,0.001130618],"domain_scores_gemma":[0.6629155,0.2581573,0.03414943,0.01309065,0.02921078,0.002476319],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003770765,0.0003419038,0.7386765,0.001280713,0.001113937,0.0006064836,0.007472325,0.01801493,0.0205744,0.0131276,0.003597197,0.1914232],"study_design_scores_gemma":[0.0001214044,0.001355594,0.9026824,0.0005335942,0.0004115461,0.0009923282,0.005338488,0.02041225,0.03400696,0.01311403,0.02070406,0.0003274105],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9498841,0.002847749,0.0207914,0.001411144,0.0001421884,0.0001112634,0.001543601,0.0002653285,0.02300316],"genre_scores_gemma":[0.9892645,0.0003235801,0.007041303,0.0001297121,0.00004483636,0.00007777305,0.0006408419,0.0000641212,0.002413296],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0247514,"threshold_uncertainty_score":0.1308994,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1284262354103377,"score_gpt":0.3654071421245318,"score_spread":0.2369809067141941,"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."}}