{"id":"W2785670441","doi":"10.2308/iace-52043","title":"Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian Acquisition Accounting, Balance Sheet and Security Commission Reporting, and Initial Public Offering Location","year":2018,"lang":"en","type":"article","venue":"Issues in Accounting Education","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Initial public offering; Accounting; Real estate investment trust; Issuer; Business; Real estate; Balance sheet; Audit; Investment banking; Finance; Accounting standard; Valuation (finance); Financial accounting; Accounting information system","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002493122,0.0002133258,0.0002754878,0.0006771298,0.0006008961,0.001198238,0.000124843,0.0001181955,0.00003402564],"category_scores_gemma":[0.002340434,0.0002302108,0.00001781724,0.0005365178,0.0001850432,0.001791553,0.0001888513,0.000211389,0.0000097124],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001569538,"about_ca_system_score_gemma":0.0003058095,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1710372,"about_ca_topic_score_gemma":0.04744357,"domain_scores_codex":[0.9978472,0.00004049749,0.0008440703,0.0004999893,0.0003455436,0.0004227163],"domain_scores_gemma":[0.9980152,0.00004979459,0.001015287,0.000227325,0.0006275822,0.00006480526],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001673978,0.00005347067,0.9731236,0.0002849276,0.00000584454,0.000003149311,0.001421479,0.000004018622,0.0001930589,0.001347513,0.0007974844,0.02274875],"study_design_scores_gemma":[0.0003021584,0.00001786436,0.9559484,0.0004852845,0.00001881761,0.00001656075,0.001341784,0.02145531,0.00009121512,0.00249977,0.01754799,0.0002748444],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9811068,0.0002241262,0.00001793227,0.001321876,0.0005341335,0.0003572519,9.073719e-7,0.00008250188,0.01635446],"genre_scores_gemma":[0.997655,0.000197291,0.0002746651,0.0004305314,0.001213582,0.00004849014,0.00007016412,0.0000271022,0.00008319052],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1235936,"threshold_uncertainty_score":0.9998386,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04266186319278809,"score_gpt":0.3499801427698747,"score_spread":0.3073182795770866,"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."}}