{"id":"W2414563068","doi":"10.5430/afr.v5n3p1","title":"Assessment of Compliance with OHADA Uniform Accounting Act by Public Limited Companies","year":2016,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Compliance (psychology); Business; Liability; Closeness; Public disclosure; International Financial Reporting Standards; Index (typography)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002779318,0.0003447659,0.0004878765,0.0004696953,0.0007899146,0.0007591459,0.0008383585,0.0001068202,0.0000842287],"category_scores_gemma":[0.003250876,0.0002516778,0.00006000423,0.001697381,0.0006257059,0.002997636,0.0008724932,0.0005370631,0.00007538078],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001334536,"about_ca_system_score_gemma":0.000109713,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009520215,"about_ca_topic_score_gemma":0.0001672598,"domain_scores_codex":[0.9960467,0.00004044127,0.0005385267,0.0007765421,0.001411806,0.001185959],"domain_scores_gemma":[0.9927121,0.0004651514,0.005061717,0.0005794795,0.00115817,0.00002336375],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005484885,0.0001666332,0.7294576,0.0007207215,0.00007734279,0.00001437788,0.00004364009,0.00002867286,0.00292849,0.04338046,0.006713634,0.2164136],"study_design_scores_gemma":[0.001849819,0.00008972668,0.5893535,0.00204177,0.0000310547,0.000005890057,0.0004723757,0.004837071,0.0002141859,0.001179588,0.3992108,0.0007141851],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9543141,0.0003449214,0.01939876,0.002845282,0.0001082535,0.0004978036,0.00001572236,0.0001587415,0.02231646],"genre_scores_gemma":[0.9965326,0.0004471016,0.0008745002,0.0002731091,0.0003591749,0.00005925558,0.00001738942,0.00006940299,0.001367426],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3924972,"threshold_uncertainty_score":0.9999936,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0481530119185007,"score_gpt":0.3024526202066305,"score_spread":0.2542996082881298,"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."}}