{"id":"W2994479368","doi":"","title":"FASB Prepares to Reprioritize: An Interview with Chairman Leslie Seidman","year":2011,"lang":"en","type":"article","venue":"Journal of accountancy online/Journal of accountancy","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue recognition; Revenue; Accounting; Quarter (Canadian coin); Point (geometry); Business; Finance; Management; Economics; Financial accounting; Accounting information system","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003146654,0.000866966,0.00167173,0.002108383,0.000301316,0.0007487157,0.002994583,0.0002539682,0.0006338147],"category_scores_gemma":[0.0003734045,0.000673471,0.0006527196,0.001758256,0.0001523477,0.01132867,0.0004482377,0.001264052,0.0001402544],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003423116,"about_ca_system_score_gemma":0.0003565044,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001529625,"about_ca_topic_score_gemma":0.0007405383,"domain_scores_codex":[0.9928281,0.00007139259,0.003405689,0.0005970972,0.002150491,0.0009472626],"domain_scores_gemma":[0.9888127,0.00006944694,0.005900326,0.001030529,0.00397662,0.0002104047],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.01761601,0.01396895,0.4495602,0.003748364,0.003849989,0.0153244,0.006705807,0.001023944,0.002799744,0.02002675,0.2316823,0.2336936],"study_design_scores_gemma":[0.008018911,0.004060008,0.3661517,0.007388455,0.002146843,0.003499438,0.00698372,0.0003072131,0.0003473158,0.01302044,0.5853618,0.002714221],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9792631,0.002135128,0.002765905,0.002341986,0.003205398,0.0007541758,0.00002455504,0.0001025578,0.009407209],"genre_scores_gemma":[0.9642282,0.001234284,0.01443035,0.008315985,0.01114527,0.00001048184,0.00001640816,0.0002657983,0.0003532867],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3536795,"threshold_uncertainty_score":0.9995716,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0619135913510445,"score_gpt":0.265290467106821,"score_spread":0.2033768757557765,"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."}}