{"id":"W2752980116","doi":"10.1111/1911-3838.12143","title":"Value Relevance of Environmental Provisions Pre‐ and Post‐<scp>IFRS</scp>","year":2017,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal; University of New Brunswick","funders":"","keywords":"Accounting; Business; Relevance (law); Earnings; Historical cost; Liability; Value (mathematics); Market value; Sustainability; Capital market; Fair value; International Financial Reporting Standards; Economics; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0004641137,0.0003020754,0.0003209446,0.0001691126,0.00101579,0.0006782142,0.0007111297,0.00008304355,0.00005296928],"category_scores_gemma":[0.01712459,0.0003072542,0.0001053268,0.0001115048,0.0004804904,0.002939527,0.001092723,0.0002782882,0.0001053466],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006452283,"about_ca_system_score_gemma":0.00001945247,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001015412,"about_ca_topic_score_gemma":0.00003949099,"domain_scores_codex":[0.9980547,0.00001237875,0.0003248421,0.000677166,0.0004904817,0.0004404575],"domain_scores_gemma":[0.9898196,0.0001719605,0.009161433,0.0007117068,0.0001166161,0.00001867677],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004917615,0.0005548054,0.7366236,0.0006922923,0.0003075124,0.00003405015,0.006583077,0.0001442326,0.04604573,0.1135782,0.002944462,0.09244277],"study_design_scores_gemma":[0.0005288788,0.00002342822,0.950834,0.0001587917,0.00008249828,0.000002927776,0.006096628,0.0004870578,0.0002714111,0.001355406,0.03998253,0.0001764421],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.973554,0.0006516781,0.001284297,0.0005603328,0.0002081452,0.0004037398,0.00001470925,0.0001231891,0.02319987],"genre_scores_gemma":[0.9959792,0.0001668173,0.0005847369,0.0002660269,0.0007425448,0.00002008785,0.00000600893,0.00006122825,0.002173328],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2142103,"threshold_uncertainty_score":0.999938,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005580455579517777,"score_gpt":0.2148703116109215,"score_spread":0.2092898560314037,"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."}}