{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003136874,0.00007243238,0.0002384432,0.000115434,0.00009283654,0.0001057531,0.0002422205,0.00004540761,0.00002721478],"category_scores_gemma":[0.004142428,0.00004992881,0.00004298977,0.00005338668,0.0001393986,0.0003500445,0.0001841564,0.0002357069,1.363559e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001939879,"about_ca_system_score_gemma":0.00004531622,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007633823,"about_ca_topic_score_gemma":0.000326327,"domain_scores_codex":[0.9985657,0.00003110376,0.0009197564,0.00007776643,0.0003136634,0.00009200077],"domain_scores_gemma":[0.9959126,0.00006759358,0.003356148,0.0001489418,0.0005072529,0.000007440355],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000428269,0.00002861365,0.9687201,0.0001383464,0.00001952499,0.000007396176,0.001020987,0.00003621605,0.00176726,0.0007796842,0.0001638206,0.02688979],"study_design_scores_gemma":[0.0004686853,0.00005399199,0.9944179,0.0003913428,0.00001646926,0.00003043116,0.0003472719,0.000963115,0.0005695176,0.002443113,0.0002441435,0.00005399053],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983896,0.00009872184,0.0001532051,0.0006194597,0.0002491219,0.00007542386,0.000002346155,0.000002414436,0.0004097176],"genre_scores_gemma":[0.9996257,0.00002448152,0.00009513534,0.00003161004,0.000175361,4.882338e-7,0.000001878016,0.000004862181,0.00004043813],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0268358,"threshold_uncertainty_score":0.4959172,"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."}}