{"id":"W3170245220","doi":"10.4236/ojbm.2021.94082","title":"Exploratory Study on the Impact of the Transition to IAS/IFRS on Moroccan Groups <br/>—Case of Performance Indicators","year":2021,"lang":"en","type":"article","venue":"Open Journal of Business and Management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; International Financial Reporting Standards; Business; Context (archaeology); Stock exchange; Exploratory research; Significant difference; Finance; Geography","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":[],"consensus_categories":[],"category_scores_codex":[0.001364282,0.0002777716,0.0004470329,0.0003635313,0.0003169265,0.0003166381,0.0008014234,0.00003306563,0.0001896728],"category_scores_gemma":[0.0003983624,0.0001692205,0.0001520735,0.001590533,0.00007850945,0.0008700727,0.0007858902,0.0002248351,0.00001671812],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007597121,"about_ca_system_score_gemma":0.00004001137,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001397789,"about_ca_topic_score_gemma":0.0001250266,"domain_scores_codex":[0.9980415,0.00007930585,0.0006762762,0.0002984169,0.0006466515,0.000257892],"domain_scores_gemma":[0.9931341,0.00004972085,0.005832892,0.0005614994,0.0003902679,0.00003146299],"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":[0.004119801,0.009735149,0.07659721,0.003901619,0.004991158,0.001838935,0.01701253,0.1523472,0.003031355,0.03145226,0.04998085,0.644992],"study_design_scores_gemma":[0.004697804,0.0005461979,0.8999162,0.003086517,0.0009978811,0.00008851719,0.01405223,0.0002396542,0.0002911321,0.0004525817,0.07483433,0.0007969142],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9860677,0.00004714229,0.006758583,0.001578681,0.0002686233,0.0009586935,0.0000054528,0.000007529803,0.004307563],"genre_scores_gemma":[0.9984487,0.0001248648,0.00009018752,0.0008265077,0.0001939732,0.00002994176,0.00000326,0.00003335781,0.0002491885],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.823319,"threshold_uncertainty_score":0.690061,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02523621479216486,"score_gpt":0.2569892353329494,"score_spread":0.2317530205407845,"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."}}