{"id":"W3149681538","doi":"","title":"MANAGEMENT’S STATEMENT OF RESPONSIBILITY FOR FINANCIAL REPORTING","year":2015,"lang":"en","type":"article","venue":"","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Accounting standard; Financial accounting; Financial statement; Business; Accounting management; International Financial Reporting Standards; Financial statement analysis; Financial ratio; Substance over form; Accounting information system; Finance; Audit","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02140404,0.001419617,0.002186216,0.005146125,0.003141033,0.0211461,0.00369772,0.006765155,0.1204535],"category_scores_gemma":[0.1157731,0.0009341981,0.001009269,0.006324452,0.00237536,0.006329467,0.004729321,0.008368052,0.1865599],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005035569,"about_ca_system_score_gemma":0.05528913,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01586674,"about_ca_topic_score_gemma":0.008795244,"domain_scores_codex":[0.9575799,0.006247346,0.005747964,0.002865259,0.02409075,0.003468875],"domain_scores_gemma":[0.8286579,0.01094607,0.01233715,0.01474209,0.1234741,0.009842638],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002125964,0.00002430623,0.0003481181,0.0001970218,0.000016016,0.00005639804,0.0001576814,0.00008171021,0.0001694757,0.02164432,0.9168409,0.06044278],"study_design_scores_gemma":[0.000007974156,0.00001328465,0.0006657559,0.0004174772,0.00001019091,0.00006834125,0.00009456139,0.0001462513,0.0001325273,0.003801486,0.9946271,0.00001498732],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.001734698,0.01148199,0.02091989,0.1364294,0.0617528,0.001731561,0.02154971,0.003562805,0.7408372],"genre_scores_gemma":[0.03915771,0.0204955,0.02900749,0.02388799,0.01391712,0.001921175,0.03941708,0.002647535,0.8295485],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.1204535,"threshold_uncertainty_score":0.402957,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.195098894767523,"score_gpt":0.3932414594852696,"score_spread":0.1981425647177465,"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."}}