{"id":"W2911440817","doi":"10.1111/1911-3838.12167","title":"Pirate Wireless: Revenue Recognition in the Telecommunications Industry","year":2019,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue; Warranty; Revenue recognition; Business; Accounting; International Financial Reporting Standards; Finance; Financial accounting; Accounting information system; Law","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":[0.007406978,0.0002621016,0.0001923127,0.002118161,0.007708434,0.01662884,0.001181431,0.007346623,0.01377708],"category_scores_gemma":[0.02073006,0.0003014524,0.0003692982,0.001958747,0.006893743,0.009461273,0.006360098,0.008968786,0.002229338],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008924082,"about_ca_system_score_gemma":0.01071979,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01978931,"about_ca_topic_score_gemma":0.02128068,"domain_scores_codex":[0.9899366,0.00298031,0.0003804834,0.0006441348,0.003738506,0.002319893],"domain_scores_gemma":[0.9882779,0.005380472,0.00194985,0.0004903364,0.002651386,0.001250048],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00004256365,0.00009196177,0.006957675,0.00009300605,0.000007136807,0.003831052,0.009307526,0.0003581941,0.0005367796,0.6792138,0.2212965,0.0782639],"study_design_scores_gemma":[0.0000188295,0.00009365479,0.008724106,0.0009526751,0.0000160697,0.002799659,0.02434774,0.001609854,0.001773234,0.05310069,0.9064619,0.0001014817],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.06970841,0.007460382,0.003703148,0.2037976,0.001736342,0.0000725147,0.0001114134,0.000174337,0.7132359],"genre_scores_gemma":[0.8252195,0.009162338,0.00158349,0.04126162,0.002150191,0.00004820563,0.0001282742,0.0001000616,0.1203464],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01978931,"threshold_uncertainty_score":0.06474906,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01592756438021271,"score_gpt":0.2343220386280736,"score_spread":0.2183944742478609,"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."}}