{"id":"W3194540488","doi":"10.2139/ssrn.3905057","title":"Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction - Implications from ASU 2014-15","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Calgary","funders":"","keywords":"Plan (archaeology); Business; Actuarial science; History","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.01509732,0.000296299,0.0006439553,0.001901034,0.001794467,0.00355759,0.001398923,0.001869773,0.00447368],"category_scores_gemma":[0.05860558,0.000267085,0.0006228336,0.002152739,0.0009230513,0.002055043,0.002255055,0.002269754,0.0009286016],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005588428,"about_ca_system_score_gemma":0.009359055,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.07668719,"about_ca_topic_score_gemma":0.07245103,"domain_scores_codex":[0.9938833,0.002402434,0.0002739911,0.0002901267,0.001975053,0.001175076],"domain_scores_gemma":[0.9317881,0.02970293,0.01184258,0.002883859,0.01935135,0.004431268],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001570414,0.002800094,0.8563331,0.00008444842,0.0002058707,0.0003233379,0.001347569,0.01925977,0.0002901384,0.01657437,0.0462519,0.05495895],"study_design_scores_gemma":[0.0001232992,0.00102598,0.9312673,0.0001613043,0.0001349667,0.00006733379,0.0043869,0.04055543,0.00125017,0.008988354,0.01194564,0.00009331153],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9641822,0.0003073234,0.000819423,0.01299288,0.000172782,0.000126396,0.002574828,0.0001262775,0.01869789],"genre_scores_gemma":[0.9927154,0.0001001256,0.0004383817,0.0005676946,0.00007889581,0.00005495695,0.00127866,0.00001364655,0.004752208],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.07668719,"threshold_uncertainty_score":0.1524816,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005891393863181813,"score_gpt":0.1985371348933475,"score_spread":0.1926457410301657,"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."}}