{"id":"W2625348056","doi":"","title":"Adoption of International Financial Reporting Standard, Capital Structure and Profitability of Listed Firms in Nigeria","year":2017,"lang":"en","type":"article","venue":"The Journal of Internet Banking and Commerce","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Profitability index; Financial statement; Accounting; Business; Capital structure; International Financial Reporting Standards; Extant taxon; Capital (architecture); Finance; Capital market; Audit","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":[0.0008504146,0.00008596597,0.0001222079,0.0005977007,0.0003369814,0.001175175,0.0001454036,0.0002203701,0.0007432402],"category_scores_gemma":[0.003163207,0.0001003223,0.0001005426,0.001009397,0.0003174295,0.0007647685,0.0003649223,0.0005299679,0.00008447204],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001019193,"about_ca_system_score_gemma":0.0007487126,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02591772,"about_ca_topic_score_gemma":0.05339269,"domain_scores_codex":[0.9996442,0.00006291173,0.00005724831,0.00005004413,0.00009817012,0.00008751914],"domain_scores_gemma":[0.9942959,0.0009146861,0.003902402,0.00008840868,0.0004691382,0.0003294658],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001909684,0.000043886,0.9958757,0.000009920965,0.000006331229,0.0001318355,0.0006468813,0.00009396695,0.0001299014,0.0002867641,0.000111876,0.002643969],"study_design_scores_gemma":[9.394656e-7,0.00003058787,0.9974721,0.00002130554,0.000004912899,0.00005896652,0.001799371,0.0001599508,0.00008286139,0.00004472331,0.0003210245,0.000003204546],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9989536,0.0001199064,0.00001237607,0.00008358731,0.000002126265,0.000002183511,0.00004104892,5.630001e-7,0.0007845355],"genre_scores_gemma":[0.9996057,0.0001260517,0.00002186981,0.00001073981,0.000002228026,9.196589e-7,0.00006004732,2.584594e-7,0.0001721466],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02591772,"threshold_uncertainty_score":0.0515337,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03715864591458936,"score_gpt":0.3154969827704361,"score_spread":0.2783383368558467,"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."}}