{"id":"W3125601812","doi":"","title":"Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Brock University","funders":"","keywords":"Balance sheet; Accounting; Business; Accrual; Equity (law); Revenue; Consolidation (business); Finance; Sample (material); Financial accounting; Accounting standard; Relevance (law); Joint venture; Accounting information system; Earnings; Commerce","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.02502857,0.0002124566,0.0004697694,0.0007286848,0.0004664687,0.000159125,0.0003337043,0.0002058074,0.00003239774],"category_scores_gemma":[0.1865305,0.0002031103,0.0002683294,0.0006962874,0.00005309504,0.0005001986,0.0000801437,0.002685393,0.000009689184],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005069086,"about_ca_system_score_gemma":0.009161474,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.05886916,"about_ca_topic_score_gemma":0.5426977,"domain_scores_codex":[0.9934509,0.00002754836,0.003224449,0.0004046248,0.0006974212,0.002195052],"domain_scores_gemma":[0.9903616,0.0001915903,0.008138757,0.0003371743,0.0009077,0.00006317299],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.000634858,0.0003222052,0.3516087,0.0003804408,0.00004786335,0.0008348656,0.0001379792,0.0007097108,0.01803605,0.2176011,0.002250731,0.4074356],"study_design_scores_gemma":[0.002036388,0.0003803979,0.692476,0.001114646,0.0000866398,0.001211776,0.000187104,0.004341622,0.001209717,0.2372878,0.05885612,0.0008118],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9939393,0.0002329197,0.0005479684,0.002600376,0.001050525,0.0004204532,0.000001169228,0.00002411653,0.001183137],"genre_scores_gemma":[0.9953231,0.00004778355,0.0003515597,0.0005935038,0.003215044,0.00002607715,0.000008300968,0.00003362363,0.000401069],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4838285,"threshold_uncertainty_score":0.9996154,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07601760879523078,"score_gpt":0.3477961965925411,"score_spread":0.2717785877973103,"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."}}