{"id":"W4243783671","doi":"10.2139/ssrn.1471153","title":"Exceptions Don't Change the Rule: Substance Overrules Form in US GAAP","year":2009,"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":"Kellogg's (Canada)","funders":"","keywords":"Substance over form; Business; Psychology; Accounting; Accounting standard; Accounting information system","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":[0.01140477,0.0004578446,0.0009245574,0.002324443,0.005848821,0.01247764,0.003039108,0.005782823,0.02189149],"category_scores_gemma":[0.07160179,0.00108728,0.001364506,0.003791359,0.006423679,0.01003332,0.006558596,0.007597175,0.006667065],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002577668,"about_ca_system_score_gemma":0.009086622,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03951876,"about_ca_topic_score_gemma":0.04129439,"domain_scores_codex":[0.9806383,0.005544929,0.002241081,0.003669519,0.005412879,0.002493338],"domain_scores_gemma":[0.9552962,0.01950059,0.002491354,0.01307411,0.008520362,0.001117377],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002618781,0.00008525337,0.01706373,0.0001262378,0.00007287464,0.0004808295,0.004686216,0.001075954,0.0006650158,0.7890247,0.09773887,0.08871858],"study_design_scores_gemma":[0.0001381384,0.0001356319,0.02153997,0.0005143362,0.0002243055,0.0006601791,0.004237176,0.006178219,0.002911348,0.6367675,0.3264764,0.0002168016],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.242788,0.000881482,0.06310545,0.03049816,0.00367811,0.000459631,0.003537639,0.004001667,0.6510499],"genre_scores_gemma":[0.8926374,0.0003139007,0.02663638,0.01317416,0.0006273414,0.0003413455,0.00136009,0.002216109,0.06269336],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03951876,"threshold_uncertainty_score":0.07857752,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01139674137177366,"score_gpt":0.2194389229164388,"score_spread":0.2080421815446652,"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."}}