{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002216031,0.0002420886,0.0002404282,0.000226181,0.0002913148,0.0001924903,0.000337716,0.00002811026,0.0000258581],"category_scores_gemma":[0.001734923,0.0002034795,0.0000276702,0.001073695,0.00005700585,0.001570591,0.0008657257,0.0001624537,0.00005384842],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002146198,"about_ca_system_score_gemma":0.000007677249,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001438062,"about_ca_topic_score_gemma":0.002497059,"domain_scores_codex":[0.9974781,0.00002300376,0.0009313458,0.000421361,0.0004521596,0.0006940093],"domain_scores_gemma":[0.9926277,0.00003538941,0.007009076,0.0002862587,0.00002562241,0.00001595086],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001577369,0.0001146345,0.5026479,0.00006014443,0.000008474224,0.00003691745,0.0001350765,0.0001464112,7.947672e-8,0.01243907,0.00009444819,0.4843011],"study_design_scores_gemma":[0.0004673336,0.0000051472,0.5486073,0.00004672158,0.000009907196,5.803378e-7,0.0009684509,0.00004374938,3.404423e-7,0.0006219203,0.4490713,0.000157172],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8356586,0.003548991,0.01890019,0.0007341829,0.001463233,0.001453273,6.837134e-7,0.0001895626,0.1380514],"genre_scores_gemma":[0.9974055,0.0001757798,0.000857663,0.0003417714,0.0002604563,0.0002093391,0.000003169961,0.00001755633,0.0007288146],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4841439,"threshold_uncertainty_score":0.8297651,"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."}}