{"id":"W4200181148","doi":"10.33423/jabe.v23i8.4880","title":"Should Extraordinary Items Be Reinstated?","year":2021,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Argument (complex analysis); Earnings; Point (geometry); Value (mathematics); Accounting; Earnings management; Logit; Business; Logistic regression; Economics; Face (sociological concept); Ordered logit; Actuarial science; Econometrics; Computer science; Sociology","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":[0.02003874,0.0002952083,0.0003739322,0.001061226,0.00142833,0.00402872,0.001772668,0.005091483,0.006507441],"category_scores_gemma":[0.1239447,0.0002953674,0.0004866919,0.0009786638,0.003019792,0.006002349,0.002072184,0.006665681,0.00190065],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001338067,"about_ca_system_score_gemma":0.006282541,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009830162,"about_ca_topic_score_gemma":0.009458185,"domain_scores_codex":[0.9912042,0.002641355,0.001021552,0.001067947,0.002474514,0.001590397],"domain_scores_gemma":[0.9342709,0.02196091,0.01385721,0.01164414,0.01350251,0.004764312],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0005703323,0.0007472105,0.1160214,0.0005057128,0.0001309583,0.003312051,0.006858084,0.0009820224,0.005047574,0.2304743,0.2996585,0.3356919],"study_design_scores_gemma":[0.000154254,0.0005671546,0.1547692,0.002317165,0.0001250798,0.002263025,0.01155031,0.002022174,0.009193265,0.09747833,0.7192576,0.0003023659],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.3443022,0.005583976,0.01038873,0.5359365,0.009243202,0.0002984331,0.0008425897,0.0007893394,0.092615],"genre_scores_gemma":[0.8391864,0.002911437,0.009012939,0.1129069,0.004024383,0.0001443894,0.000441015,0.000202308,0.03117028],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.02003874,"threshold_uncertainty_score":0.1059762,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0183804100591532,"score_gpt":0.2033227833003202,"score_spread":0.184942373241167,"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."}}