{"id":"W2802040239","doi":"10.5430/afr.v7n3p1","title":"Does Industry Affect the Cash Flow Statement Presentation Format?","year":2018,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Cash flow statement; Cash flow; Business; Cash flow forecasting; Operating cash flow; Payment; Cash; Presentation (obstetrics); Statement (logic); Affect (linguistics); Cash management; Monetary economics; Actuarial science; Finance; Accounting; Economics","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":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00369592,0.0001974456,0.0001705876,0.0002183964,0.001498629,0.001125969,0.0005233136,0.0001231093,0.0001393994],"category_scores_gemma":[0.003928734,0.0001189715,0.00004158142,0.0009521687,0.0004357757,0.001847553,0.0008673972,0.0008581149,0.000447552],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006440289,"about_ca_system_score_gemma":0.00003658009,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001496093,"about_ca_topic_score_gemma":0.0003550244,"domain_scores_codex":[0.9974294,0.00005170645,0.0003238189,0.0004673597,0.0009150675,0.0008126328],"domain_scores_gemma":[0.996637,0.000207854,0.002236424,0.0004148291,0.0004926075,0.00001130734],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001023845,0.00009101781,0.2217861,0.0004872378,0.00006255503,0.00002582752,0.0009844442,0.0001661531,0.0002133354,0.01574802,0.118082,0.6422509],"study_design_scores_gemma":[0.0005399193,0.00003723327,0.1491196,0.0002206043,0.00002043991,0.000002123256,0.001404974,0.01750243,0.0002060213,0.003921256,0.8267255,0.0002998346],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9756942,0.000126942,0.004834555,0.004223139,0.0004927136,0.0006782606,0.000004388131,0.0001094784,0.01383632],"genre_scores_gemma":[0.9928545,0.0001961462,0.0001824803,0.000673228,0.002679955,0.0001023119,0.00001025409,0.0000355327,0.003265559],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7086435,"threshold_uncertainty_score":0.999911,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02863751708826826,"score_gpt":0.3143670018759645,"score_spread":0.2857294847876962,"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."}}