{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009497095,0.0002944407,0.0005256397,0.003637948,0.003101321,0.004206133,0.002525721,0.0008772146,0.004844306],"category_scores_gemma":[0.06137861,0.0003519833,0.0006419803,0.01121498,0.002408817,0.001573587,0.00162887,0.001541716,0.0003274469],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.03422238,"about_ca_system_score_gemma":0.03990582,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9912834,"about_ca_topic_score_gemma":0.9898791,"domain_scores_codex":[0.989341,0.0008816536,0.0006610312,0.001257049,0.006072704,0.001786601],"domain_scores_gemma":[0.857904,0.02439523,0.05721367,0.007883357,0.04313118,0.009472515],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003105777,0.0001023708,0.9328756,0.0002580696,0.0001509797,0.0001978073,0.005923223,0.0003654843,0.000216978,0.004884875,0.0122602,0.04245375],"study_design_scores_gemma":[0.00001527641,0.0000210645,0.9895023,0.0001227575,0.00003950249,0.00003701694,0.00185949,0.0002036074,0.000122357,0.0001519573,0.007901706,0.00002287437],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9225688,0.01308931,0.0004594956,0.01769381,0.0001187658,0.00009909768,0.009893546,0.00004593582,0.03603122],"genre_scores_gemma":[0.9905038,0.002880705,0.0002021599,0.0009877901,0.0000437953,0.00001172734,0.002511793,0.00001317214,0.002845],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03422238,"threshold_uncertainty_score":0.2483019,"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."}}