{"id":"W2175947718","doi":"10.2139/ssrn.2540663","title":"Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Pension; Pension plan; Business; Actuarial science; Econometrics; Economics; Finance","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":[0.05001156,0.0003841802,0.0005154256,0.003050417,0.0007965447,0.004756676,0.002465676,0.002759602,0.008851638],"category_scores_gemma":[0.4312339,0.0006857478,0.0007417914,0.004233605,0.002836183,0.0044303,0.002023177,0.003417247,0.002261752],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001322517,"about_ca_system_score_gemma":0.0009371802,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00606431,"about_ca_topic_score_gemma":0.004742678,"domain_scores_codex":[0.9629717,0.01905688,0.005878953,0.003344131,0.00724147,0.001506823],"domain_scores_gemma":[0.1708105,0.6194044,0.1508132,0.04078757,0.01676435,0.001420083],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001268966,0.0001751562,0.9566354,0.0001976036,0.0005801885,0.0002272725,0.001198471,0.001796381,0.0003444897,0.009534952,0.002750529,0.02529052],"study_design_scores_gemma":[0.000118048,0.000195773,0.9778554,0.0001841886,0.0002511382,0.000425264,0.0008039534,0.00302616,0.001696884,0.01006879,0.005326071,0.00004834331],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9656152,0.004110714,0.003758725,0.00598017,0.0001109774,0.00005033724,0.004288615,0.00007784415,0.01600749],"genre_scores_gemma":[0.9952921,0.0005907058,0.000464669,0.0003454384,0.0001179979,0.00001550502,0.001704967,0.00001674089,0.001451875],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05001156,"threshold_uncertainty_score":0.2644896,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01680831437141072,"score_gpt":0.2315050821554923,"score_spread":0.2146967677840816,"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."}}