{"id":"W2558039665","doi":"10.2139/ssrn.2457956","title":"Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Business; Quality (philosophy); Stakeholder; Management accounting; National accounts; Accounting information system; Economics; Management","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00165693,0.0000773562,0.000137894,0.0008800388,0.0005223032,0.001439931,0.000213202,0.0006817429,0.003778871],"category_scores_gemma":[0.01438966,0.0001296023,0.0001677815,0.00103517,0.000598971,0.0009479233,0.0007856712,0.000714435,0.000253366],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001235453,"about_ca_system_score_gemma":0.0007565914,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01472114,"about_ca_topic_score_gemma":0.03382657,"domain_scores_codex":[0.9991442,0.000337805,0.00008072647,0.000072287,0.000191472,0.0001734158],"domain_scores_gemma":[0.9717701,0.01135752,0.01172607,0.0006514881,0.002404485,0.002090355],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001624071,0.0001206298,0.9879223,0.0000120494,0.00002207807,0.0001203567,0.001992445,0.0004094171,0.0004176936,0.001858155,0.0006245071,0.006338065],"study_design_scores_gemma":[0.000006360993,0.00002960879,0.9925004,0.00001209026,0.00000604197,0.00005797235,0.004357738,0.001194221,0.00009889815,0.001202436,0.0005259649,0.000008240676],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9971629,0.00004798916,0.00003644231,0.0007012542,0.000001270138,0.000001653889,0.00006051316,0.000001039702,0.00198676],"genre_scores_gemma":[0.9998071,0.00001818177,0.000007533861,0.00002651694,0.000002436163,6.081515e-7,0.00002847684,4.701125e-7,0.0001088646],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01472114,"threshold_uncertainty_score":0.02927089,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02184556796694512,"score_gpt":0.238451016634829,"score_spread":0.2166054486678839,"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."}}