{"id":"W3203079188","doi":"10.1016/j.procs.2021.08.160","title":"Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland","year":2021,"lang":"en","type":"article","venue":"Procedia Computer Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Revenue; Earnings; Net income; Quarter (Canadian coin); Revenue recognition; Business; Novelty; Finance; Accounting","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":[0.001868673,0.0001626311,0.0002285963,0.0001861618,0.0004421448,0.0004640683,0.0004064955,0.00003013157,0.000009102397],"category_scores_gemma":[0.008162309,0.0001462993,0.00004228983,0.001043614,0.0001458547,0.0007979212,0.0007086825,0.0001756598,0.000005293916],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004184788,"about_ca_system_score_gemma":0.00007501286,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000533357,"about_ca_topic_score_gemma":0.0005532943,"domain_scores_codex":[0.9981735,0.00003305786,0.0004097301,0.0005851835,0.0003943352,0.0004041413],"domain_scores_gemma":[0.9958735,0.000460835,0.003105598,0.0002285042,0.0003134651,0.00001808354],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002403464,0.00002779351,0.5918053,0.0002659925,0.00001690623,0.000009445575,0.001257811,0.0006991637,0.007319364,0.0002390679,0.0002222206,0.3981129],"study_design_scores_gemma":[0.000931952,0.00007004679,0.6755205,0.00376989,0.00007761215,0.000009289401,0.0006425759,0.3063909,0.002633356,0.003635881,0.005800074,0.0005179361],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9768352,0.000269456,0.02162618,0.0005798409,0.0001494613,0.00037386,0.00001679357,0.00002214197,0.000127076],"genre_scores_gemma":[0.9889857,0.00002380634,0.009963705,0.0004225668,0.000523499,0.00003246127,0.00001054833,0.00001542759,0.00002233424],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.397595,"threshold_uncertainty_score":0.9771636,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01749247635275265,"score_gpt":0.240741793505494,"score_spread":0.2232493171527413,"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."}}