{"id":"W3153284606","doi":"10.5267/j.ac.2021.3.018","title":"The effects of the legal environment on the entire application of IFRS for small and medium-sized enterprises: The case of Vietnam","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; International Financial Reporting Standards; Limiting","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.003685594,0.0001084068,0.0001507363,0.0007875582,0.002592237,0.002696005,0.0006134193,0.0005333033,0.003055193],"category_scores_gemma":[0.01066138,0.0001507964,0.0002785871,0.001089365,0.002332858,0.00140885,0.001921291,0.001198909,0.000163868],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008347182,"about_ca_system_score_gemma":0.006152584,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1015237,"about_ca_topic_score_gemma":0.1418608,"domain_scores_codex":[0.9948682,0.001962821,0.000214499,0.0001956091,0.001305078,0.00145386],"domain_scores_gemma":[0.9848845,0.006021241,0.00360114,0.0004229282,0.002651852,0.002418329],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002649401,0.0008434077,0.8088978,0.0002966278,0.0001076632,0.01653399,0.07216094,0.002782926,0.002263618,0.03327029,0.002942873,0.05963494],"study_design_scores_gemma":[0.00001425471,0.0002984283,0.8717993,0.0002029709,0.00004672683,0.001514954,0.1029171,0.001266619,0.001092651,0.002033399,0.01876266,0.00005099262],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9865846,0.000274137,0.0001027495,0.001174113,0.00001040839,0.00001800779,0.00002536377,0.000002257849,0.01180853],"genre_scores_gemma":[0.9984893,0.0001787163,0.00005058914,0.00007835893,0.000005035437,0.000003925115,0.0000130803,0.000001744511,0.001179392],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1015237,"threshold_uncertainty_score":0.2018656,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004456195171051149,"score_gpt":0.1888374051468503,"score_spread":0.1843812099757991,"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."}}