{"id":"W3124983324","doi":"10.1506/5947-nqtc-c3y5-h46n","title":"An Experimental Investigation of Alternative Going‐Concern Reporting Formats: A Canadian Experience*","year":2002,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Loan; Paragraph; Accounting; Going concern; Audit; Income statement; Financial statement; Statement (logic); Actuarial science; Business; Test (biology); Auditor's report; Balance sheet; Political science; Finance; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005651502,0.0003591436,0.000366807,0.0009803269,0.0006957873,0.0006062819,0.0006444849,0.0001089099,0.001419752],"category_scores_gemma":[0.004799327,0.0004204644,0.0001148171,0.000872943,0.000310419,0.004127156,0.00008755194,0.0002895612,0.0002123181],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001164568,"about_ca_system_score_gemma":0.0002012367,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.818786,"about_ca_topic_score_gemma":0.6487219,"domain_scores_codex":[0.9970264,0.00002169711,0.000873738,0.000702474,0.0004752523,0.0009004633],"domain_scores_gemma":[0.9860818,0.00002755993,0.0128608,0.000464784,0.0003791209,0.0001859091],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.00002044133,0.0001067424,0.7915615,0.000224289,0.0001652996,0.0002965487,0.1136359,0.0007556609,0.006439674,0.05398466,0.009578787,0.02323046],"study_design_scores_gemma":[0.00273175,0.0001784913,0.299868,0.001186976,0.000203649,0.00007483116,0.3838285,0.08042578,0.00919415,0.003313923,0.2144231,0.004570825],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9370191,0.0003150066,0.0003603513,0.0006416068,0.0003674145,0.0003896523,0.00001336035,0.0001347737,0.06075873],"genre_scores_gemma":[0.9963635,0.000008709139,0.0002735831,0.001741051,0.001096929,0.0000524459,0.00002253552,0.00007346018,0.0003677846],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4916935,"threshold_uncertainty_score":0.9998247,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02743453752844395,"score_gpt":0.248977312141714,"score_spread":0.22154277461327,"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."}}