{"id":"W2948878505","doi":"10.25949/19436012","title":"The global convergence of financial reporting in Bangladesh","year":2019,"lang":"en","type":"dissertation","venue":"Figshare","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Convergence (economics); Business; Finance; Economics; Economic growth","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":["metaresearch","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0002942051,0.0001962477,0.0003342628,0.00006838714,0.0001137917,0.0001105326,0.0003232902,0.0002361481,0.005256123],"category_scores_gemma":[0.01828307,0.0001623548,0.0001611671,0.0005087128,0.000005286011,0.0002148832,0.00007794677,0.0002434653,0.0008563628],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004853808,"about_ca_system_score_gemma":0.0002912807,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004516097,"about_ca_topic_score_gemma":0.001976357,"domain_scores_codex":[0.9978507,0.000005337601,0.001239701,0.0002923643,0.0003282385,0.0002836507],"domain_scores_gemma":[0.9948676,0.00005692064,0.004418076,0.000291058,0.000360312,0.000006029764],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0002935787,0.000134046,0.1160849,0.01005468,0.00004693631,0.0004324175,0.0002189329,0.00009690595,0.00007031034,0.006847086,0.7785966,0.08712357],"study_design_scores_gemma":[0.000228447,0.000009557734,0.6116437,0.006721809,0.00002920048,0.000003034403,0.0002137887,0.0003589538,0.0001179081,0.001264603,0.3789566,0.0004523253],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6066825,0.002327367,3.941885e-7,0.0001206597,0.005782153,0.001572914,0.01472208,0.0002163163,0.3685756],"genre_scores_gemma":[0.9021493,0.000005201001,0.000005526835,0.0001394506,0.0008488664,0.0001117489,0.09288154,0.00003460832,0.003823791],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4955588,"threshold_uncertainty_score":0.9999216,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02731110914007238,"score_gpt":0.2715093549032601,"score_spread":0.2441982457631877,"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."}}