{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.008631473,0.00009171978,0.0002005121,0.000199051,0.00008763075,0.00006606653,0.0001294546,0.0000391696,0.0000593273],"category_scores_gemma":[0.01153517,0.00008077783,0.00008889566,0.0003778549,0.00003550765,0.0003124118,0.0001468333,0.00005352246,0.00003063088],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000432001,"about_ca_system_score_gemma":0.0001389441,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003369094,"about_ca_topic_score_gemma":0.00005807454,"domain_scores_codex":[0.997674,0.00001139754,0.001301052,0.0002605829,0.0004988075,0.0002541815],"domain_scores_gemma":[0.9973412,0.00004816513,0.001402848,0.0002785147,0.000911841,0.00001746454],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001479241,0.0005649423,0.1828911,0.001635251,0.00006674335,0.0000731932,0.0001746745,0.0005335402,0.0005795617,0.4602632,0.2049847,0.1467539],"study_design_scores_gemma":[0.003326267,0.0001373491,0.1905295,0.0001277437,0.0001046588,0.000002459992,0.001188547,0.01316056,0.001804455,0.155627,0.6334537,0.0005377856],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8701662,0.00001885611,0.01399759,0.0009073347,0.0004989366,0.0009926903,0.000002282191,0.0001147208,0.1133013],"genre_scores_gemma":[0.9878362,8.512239e-7,0.005792864,0.0002561519,0.0003038204,0.00008321552,0.00001974823,0.00001322738,0.005693923],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.428469,"threshold_uncertainty_score":0.9967911,"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."}}