{"id":"W3010780561","doi":"10.5430/ijfr.v11n2p301","title":"Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Business; Logistic regression; Fair value; Earnings; Reliability (semiconductor); Value (mathematics); Regression analysis; Actuarial science; Statistics","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":[0.008358904,0.0008077241,0.0007904322,0.004325117,0.0009975937,0.003673362,0.0008437712,0.0007074882,0.003289629],"category_scores_gemma":[0.03112959,0.0004663132,0.001796729,0.004362233,0.001104036,0.002278989,0.001764738,0.001893191,0.0004582255],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001616236,"about_ca_system_score_gemma":0.002504959,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02415696,"about_ca_topic_score_gemma":0.009527897,"domain_scores_codex":[0.9937955,0.003859348,0.0003860118,0.0005590899,0.000787743,0.0006123696],"domain_scores_gemma":[0.9604363,0.03115714,0.005430606,0.0008319876,0.001619517,0.0005244411],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001786945,0.000377958,0.9375349,0.0001564366,0.0005299716,0.00119099,0.001435261,0.01418813,0.0001966352,0.008657678,0.0008214077,0.03473203],"study_design_scores_gemma":[0.00004516138,0.001069819,0.6260694,0.0008237404,0.001092695,0.001608035,0.01026386,0.3320548,0.0013009,0.01667977,0.008836224,0.0001555944],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9663293,0.002311444,0.02082462,0.001231279,0.0001139363,0.00021141,0.0005076443,0.0001093113,0.008361103],"genre_scores_gemma":[0.9938007,0.0007174407,0.003321789,0.00004264942,0.00004913545,0.00005814188,0.0002446826,0.00001386588,0.001751536],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02415696,"threshold_uncertainty_score":0.0480327,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09853103299697726,"score_gpt":0.3364565824206091,"score_spread":0.2379255494236318,"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."}}