{"id":"W2282194800","doi":"","title":"The Global Trends and Development in Financial Reporting – A study","year":2012,"lang":"en","type":"article","venue":"Advances In Management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Accrual; Accounting management; Corporate governance; Business; Financial accounting; Consolidation (business); International Financial Reporting Standards; Finance; Earnings; Accounting information system","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.005111258,0.0002278462,0.0002348938,0.00648191,0.0008761166,0.005012193,0.0004663021,0.0006969503,0.004056967],"category_scores_gemma":[0.01498348,0.0002147135,0.0004696191,0.02136035,0.001701408,0.008225908,0.001756491,0.001347068,0.0008265986],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002423839,"about_ca_system_score_gemma":0.00275418,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008983412,"about_ca_topic_score_gemma":0.005451808,"domain_scores_codex":[0.9966337,0.001039369,0.0006075261,0.000330803,0.0009488573,0.0004397554],"domain_scores_gemma":[0.9784915,0.005750143,0.009112097,0.0008125482,0.004579593,0.001254103],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001270878,0.0001906067,0.706386,0.001470459,0.0001067115,0.0005488325,0.02394664,0.0002896452,0.0001512202,0.04097841,0.04008576,0.1857187],"study_design_scores_gemma":[0.000006867596,0.0001596646,0.7652651,0.001939538,0.00003571869,0.001089018,0.04384237,0.0002542073,0.0001619184,0.002749827,0.1844537,0.00004196014],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7152683,0.1035706,0.0008115511,0.05824444,0.001191555,0.0001444992,0.00669803,0.00006683603,0.1140043],"genre_scores_gemma":[0.9272199,0.06180123,0.0009404817,0.003171565,0.001015456,0.00006755324,0.002368662,0.00005502215,0.003360107],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008983412,"threshold_uncertainty_score":0.02703124,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0115112413101646,"score_gpt":0.2650740551865288,"score_spread":0.2535628138763641,"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."}}