{"id":"W2298599331","doi":"10.2139/ssrn.2602317","title":"Fourth Quarter Fire Drills and Financial Reporting Quality","year":2015,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Underground infrastructure and sustainability","field":"Engineering","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Quality (philosophy); Finance; Business; Accounting; Geography; Archaeology","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":[0.0102864,0.0001756715,0.0003836821,0.00335339,0.0007216724,0.003882458,0.0009167075,0.001313804,0.01154503],"category_scores_gemma":[0.1265334,0.0003574718,0.0004990049,0.004043703,0.0007947035,0.002746223,0.00155643,0.001842601,0.001252809],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00149224,"about_ca_system_score_gemma":0.002006662,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03095006,"about_ca_topic_score_gemma":0.02780647,"domain_scores_codex":[0.9934511,0.0017438,0.001162642,0.0004725863,0.001618276,0.001551498],"domain_scores_gemma":[0.7093901,0.07004415,0.1740881,0.007572049,0.02682747,0.01207816],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001561801,0.00006060578,0.9847994,0.00002086955,0.00005853441,0.00004566862,0.000372783,0.00035523,0.00003041403,0.0004295034,0.005717301,0.007953656],"study_design_scores_gemma":[0.000009049708,0.00006817493,0.9946791,0.00004506298,0.00002370328,0.00007245033,0.002390934,0.0006174188,0.00008221568,0.0003506319,0.00164731,0.00001388337],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9812828,0.0006773537,0.0005960974,0.006937169,0.0001868544,0.0000245741,0.002036841,0.00007229096,0.008186044],"genre_scores_gemma":[0.9960247,0.0001777659,0.0001254309,0.0002822835,0.0001238433,0.00001034933,0.0009642139,0.00001806083,0.002273357],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03095006,"threshold_uncertainty_score":0.06153983,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01040672308165847,"score_gpt":0.2449052679744547,"score_spread":0.2344985448927963,"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."}}