{"id":"W2783922281","doi":"10.5430/afr.v7n2p33","title":"The Financial Accounting Standards Board’s Fair Value Mandate: Are Level 3 Assets and Liabilities Being Measured Accurately?","year":2018,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Fair value; Balance sheet; Fair market value; Capitalization; Mark-to-market accounting; Accounting; Loan; Business; Argument (complex analysis); Value (mathematics); Asset (computer security); Market value; Book value; Finance; Mandate; Economics; Actuarial science; Financial accounting; Accounting information system; Earnings","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":[0.03854048,0.0003823214,0.0006134883,0.002253024,0.002918842,0.007951761,0.00163508,0.004793065,0.002658951],"category_scores_gemma":[0.1163575,0.0004112913,0.0007232309,0.002234918,0.006911794,0.006381133,0.002273666,0.005263623,0.001477842],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005075898,"about_ca_system_score_gemma":0.01650477,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01861978,"about_ca_topic_score_gemma":0.01484224,"domain_scores_codex":[0.9599587,0.01143039,0.004101205,0.002977823,0.01854743,0.002984413],"domain_scores_gemma":[0.8744717,0.04211833,0.01467667,0.02058544,0.04518811,0.002959886],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0001636092,0.0001620946,0.0245023,0.0001479953,0.00002700569,0.0001429432,0.003546424,0.001124387,0.00199226,0.8561997,0.04428753,0.06770384],"study_design_scores_gemma":[0.00009812759,0.0006927305,0.09657199,0.00169423,0.00009104445,0.0004673118,0.005405035,0.005734558,0.01073197,0.4963508,0.3817632,0.0003988269],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2689629,0.003491697,0.07481883,0.1125664,0.004624348,0.0005388203,0.003011515,0.000571716,0.5314139],"genre_scores_gemma":[0.9349764,0.0007526812,0.02866592,0.01702117,0.001127506,0.0004547505,0.0007490192,0.00007907075,0.01617354],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03854048,"threshold_uncertainty_score":0.2038239,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1217644927444816,"score_gpt":0.3823378078804984,"score_spread":0.2605733151360168,"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."}}