{"id":"W2963896371","doi":"10.5430/afr.v8n3p136","title":"Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain","year":2019,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Leverage (statistics); Profitability index; Audit; Order (exchange); Compliance (psychology); Index (typography); 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":[0.001669519,0.0001668032,0.0001754912,0.001172379,0.0004742581,0.000945934,0.0003169091,0.0003574607,0.0008887207],"category_scores_gemma":[0.004425333,0.00009825641,0.0001266141,0.001327809,0.0007805114,0.0004614787,0.0004510816,0.0002642895,0.0001291434],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006927476,"about_ca_system_score_gemma":0.001083936,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02826498,"about_ca_topic_score_gemma":0.02921575,"domain_scores_codex":[0.9987122,0.0003377222,0.0001415297,0.000143466,0.0004935873,0.0001714692],"domain_scores_gemma":[0.9944185,0.001264038,0.002966035,0.000208865,0.0009554772,0.0001870736],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006646182,0.00007971084,0.9790269,0.00006075437,0.00002838261,0.0004186583,0.00559997,0.00007405497,0.001119624,0.0004691436,0.0002639254,0.01279246],"study_design_scores_gemma":[0.000003247552,0.0001308263,0.9878904,0.00003504441,0.00001637536,0.0002795283,0.008972533,0.0002021008,0.0005137152,0.00008474187,0.001863323,0.000008173484],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9986343,0.0002335654,0.00003770281,0.0001373597,0.000003949052,0.000003314089,0.00004131751,0.000001592561,0.0009068415],"genre_scores_gemma":[0.9995801,0.0001314968,0.0000401136,0.00003085927,0.000004046816,0.000001474263,0.00005303855,4.698839e-7,0.0001583179],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02826498,"threshold_uncertainty_score":0.05620092,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1704971522674336,"score_gpt":0.3463132651092743,"score_spread":0.1758161128418408,"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."}}