{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002676408,0.0001533364,0.000239318,0.00004185009,0.0001222536,0.00007406813,0.00009767674,0.0001012189,0.00001037981],"category_scores_gemma":[0.0006018104,0.0001341362,0.00007565847,0.0001032189,0.00003809602,0.0002861313,0.000020252,0.001255509,0.000003071327],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000875203,"about_ca_system_score_gemma":0.001036825,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004336706,"about_ca_topic_score_gemma":0.0002726393,"domain_scores_codex":[0.9975621,0.00006197167,0.0006702926,0.0001482069,0.0002043663,0.00135311],"domain_scores_gemma":[0.9993331,0.00003058416,0.0002141748,0.0001592042,0.0001130906,0.0001498666],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000383382,0.0001909716,0.1972227,0.0003861937,0.0007817602,0.0001790023,0.01665457,0.01370692,0.001216352,0.1931668,0.01892823,0.5571831],"study_design_scores_gemma":[0.0009816322,0.0003195499,0.01665899,0.00001522776,0.00003118997,0.001347889,0.007905197,0.002338856,0.00006729163,0.9621599,0.00773197,0.0004422565],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9675809,0.001534461,0.02799745,0.0002633256,0.000322405,0.00007738732,7.94157e-7,0.00009142373,0.002131889],"genre_scores_gemma":[0.9988283,0.0002121353,0.0002841516,0.00005405348,0.0004076365,0.000002206337,0.000001623293,0.00001770849,0.0001921756],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7689932,"threshold_uncertainty_score":0.5469916,"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."}}