{"id":"W2897986380","doi":"10.5267/j.ac.2018.9.004","title":"Fair value accounting and reliability of accounting information of listed firms in Nigeria","year":2018,"lang":"en","type":"article","venue":"Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Fair value; Accounting information system; Business; Reliability (semiconductor); Value (mathematics); Statistics; Mathematics","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":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002623947,0.0003647892,0.0005932638,0.0006522754,0.0002617535,0.0003786267,0.0005719792,0.0001759423,0.0001200517],"category_scores_gemma":[0.01555321,0.0003856267,0.0001041576,0.001572918,0.0003073767,0.007650741,0.0009242269,0.000341705,0.0000763494],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008403008,"about_ca_system_score_gemma":0.00004760641,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003275638,"about_ca_topic_score_gemma":0.0002676307,"domain_scores_codex":[0.9966708,0.00002642474,0.001468679,0.0004930871,0.0007159741,0.000624963],"domain_scores_gemma":[0.982621,0.0002131661,0.01579429,0.0005184591,0.0008378117,0.00001526336],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008262879,0.00007380022,0.9526607,0.001441776,0.00002333061,0.000001677728,0.0009045738,0.0003519477,0.002005384,0.002764252,0.0004680892,0.0392218],"study_design_scores_gemma":[0.001582131,0.00005425023,0.9396713,0.001071337,0.00007866339,0.000002553327,0.001937559,0.01935215,0.00107503,0.001997731,0.03240693,0.0007703798],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.977353,0.00003560819,0.007054105,0.0001834326,0.0004213012,0.0004763566,0.000005335916,0.0001407516,0.01433011],"genre_scores_gemma":[0.9971051,0.00001153166,0.001379155,0.000602701,0.0007618836,0.00001842453,0.00002476424,0.00004534943,0.00005113587],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03845143,"threshold_uncertainty_score":0.9998596,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005957102922798933,"score_gpt":0.2099215074991657,"score_spread":0.2039644045763667,"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."}}