{"id":"W2893320604","doi":"10.5430/afr.v7n4p66","title":"Fair Value Accounting Practices and Efficiency of Banks: A Theoretical Perspective","year":2018,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Islamic Finance and Banking Studies","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Intermediation; Financial intermediary; Fair value; Accounting; Economics; Mark-to-market accounting; Accounting information system; Value (mathematics); Boom; Financial accounting; Management accounting; Business; Finance","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":[0.00855243,0.0005559158,0.0005293912,0.002238826,0.001462452,0.008818042,0.001179967,0.001873842,0.003251352],"category_scores_gemma":[0.02473636,0.000278662,0.0004646786,0.002158931,0.009456122,0.007612505,0.00257455,0.001821058,0.000367626],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003391475,"about_ca_system_score_gemma":0.002730768,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002060786,"about_ca_topic_score_gemma":0.000953932,"domain_scores_codex":[0.991301,0.004463622,0.0003939362,0.0006757999,0.002376719,0.000788899],"domain_scores_gemma":[0.9738352,0.01559579,0.004477115,0.003033188,0.002481275,0.0005773086],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00003049613,0.00008738159,0.004822817,0.00005596166,0.00002414028,0.00005359971,0.00122472,0.01361143,0.0003761575,0.9614984,0.0004207184,0.01779414],"study_design_scores_gemma":[0.00003070874,0.0001543413,0.007012479,0.00020567,0.00003875316,0.0001110787,0.001657776,0.03813936,0.001615209,0.9429148,0.008077154,0.00004267514],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4212337,0.00580673,0.2799911,0.02314129,0.0002231532,0.0002385758,0.0001802176,0.0002115419,0.2689736],"genre_scores_gemma":[0.9919196,0.0005000622,0.006006741,0.000134395,0.00006639065,0.00002866826,0.00001355848,0.000008227077,0.001322328],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008818042,"threshold_uncertainty_score":0.04523015,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03011787767912238,"score_gpt":0.3402394109203929,"score_spread":0.3101215332412705,"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."}}