{"id":"W2607949204","doi":"10.5539/ijef.v9n5p159","title":"Measuring the Quality of the Interim Financial Reports Using the Qualitative Characteristics of the Accounting Information and its Effect on the Investment Decisions According to the “IAS 34”","year":2017,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Interim; Sample (material); Investment (military); Quality (philosophy); Accounting; Test (biology); Actuarial science; Business; Descriptive statistics; Finance; Investment decisions; Accounting information system; Qualitative research; Statistics; Mathematics; Political science","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01351519,0.0002739031,0.0003268257,0.002049139,0.0003653761,0.002074122,0.0003947024,0.0003427619,0.001844344],"category_scores_gemma":[0.07726721,0.0001799662,0.0005621822,0.001853777,0.0007521889,0.001779519,0.0009334499,0.0006714913,0.0002298873],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001020283,"about_ca_system_score_gemma":0.001525257,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00141329,"about_ca_topic_score_gemma":0.001789411,"domain_scores_codex":[0.9858866,0.005664064,0.001791217,0.000437605,0.005740827,0.0004796977],"domain_scores_gemma":[0.8522146,0.07557878,0.03878554,0.005485986,0.0257315,0.002203548],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005888458,0.0004993006,0.8020644,0.0008768055,0.0001680608,0.0002712708,0.0169188,0.001651293,0.00411362,0.002596025,0.001148611,0.169103],"study_design_scores_gemma":[0.00002155141,0.001021686,0.9555492,0.000370587,0.0001522786,0.0003764826,0.02651176,0.002764112,0.00455102,0.001614783,0.006968362,0.00009819114],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.984715,0.0003273271,0.006996089,0.0006781206,0.00002907416,0.0001888032,0.0002835639,0.00002905137,0.006752953],"genre_scores_gemma":[0.9949322,0.0001851554,0.004094515,0.00004822257,0.00001597386,0.00005951189,0.0001405029,0.000003967571,0.0005198299],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01351519,"threshold_uncertainty_score":0.07147598,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1733310697340679,"score_gpt":0.3910135923532436,"score_spread":0.2176825226191757,"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."}}