{"id":"W2272739589","doi":"","title":"LES ENJEUX DE L'APPLICATION DES NORMES IAS-IFRS : L'ETUDE DES PREPARATEURS DES COMPTES, UNE PERSPECTIVE DE RECHERCHE ENCORE INEXPLOREE","year":2015,"lang":"en","type":"preprint","venue":"HAL (Le Centre pour la Communication Scientifique Directe)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal","funders":"","keywords":"Political 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":[0.06084502,0.001008279,0.001166896,0.003231936,0.00324296,0.01939438,0.002712522,0.005656448,0.005510541],"category_scores_gemma":[0.1151669,0.0005957138,0.001286218,0.004393421,0.02315643,0.02011752,0.004315219,0.01190433,0.001260959],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01283737,"about_ca_system_score_gemma":0.01065553,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02096848,"about_ca_topic_score_gemma":0.008723194,"domain_scores_codex":[0.9418832,0.0358936,0.002410454,0.003625134,0.01499669,0.001190865],"domain_scores_gemma":[0.8940521,0.06893903,0.007587837,0.01118151,0.01671327,0.001526245],"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":[0.00004430458,0.00002756896,0.001419166,0.0001359518,0.00001895861,0.00004347502,0.003639298,0.0006940768,0.000196379,0.9569547,0.002278212,0.03454791],"study_design_scores_gemma":[0.00004735847,0.0001193828,0.008052994,0.001414951,0.00003692808,0.0004110549,0.007775237,0.006701814,0.002185949,0.7618495,0.211265,0.0001396903],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.1086836,0.1033878,0.3034198,0.1871588,0.005987626,0.000223924,0.0006666684,0.0005277545,0.2899442],"genre_scores_gemma":[0.8409987,0.02233407,0.1011954,0.005146506,0.002852722,0.0004414139,0.0002737554,0.0003414344,0.02641592],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.06084502,"threshold_uncertainty_score":0.3217831,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09065366974379953,"score_gpt":0.3073560229734082,"score_spread":0.2167023532296087,"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."}}