{"id":"W4321479577","doi":"10.1142/13389","title":"Understanding Financial Reporting Standards","year":2023,"lang":"en","type":"book","venue":"WORLD SCIENTIFIC eBooks","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Windsor","funders":"","keywords":"Accounting; Business; Finance","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":[0.01118855,0.0005065713,0.0003338849,0.002456611,0.001633727,0.01424089,0.001318729,0.003404177,0.008109521],"category_scores_gemma":[0.0313741,0.0005416142,0.0003719006,0.002818302,0.004368712,0.01584557,0.002986879,0.005024987,0.003481152],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004673009,"about_ca_system_score_gemma":0.003979901,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007565202,"about_ca_topic_score_gemma":0.003673254,"domain_scores_codex":[0.9926601,0.002561993,0.0004314666,0.0004626686,0.003371219,0.000512605],"domain_scores_gemma":[0.9893565,0.005626612,0.0009561624,0.0008600609,0.002954223,0.0002464978],"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":[0.00000287979,0.000007020032,0.0001412007,0.00004799912,0.00000212069,0.00002928081,0.001796422,0.000462762,0.00008609071,0.9265946,0.02915632,0.04167326],"study_design_scores_gemma":[0.000003298499,0.000008681078,0.0003953734,0.0004995186,0.000002963214,0.00009357154,0.001711268,0.0009203629,0.0001937374,0.4386178,0.5575362,0.00001718725],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.007050468,0.02437172,0.08690388,0.1010356,0.002621001,0.000105155,0.0004017607,0.0008163038,0.7766941],"genre_scores_gemma":[0.4127501,0.08240243,0.1203942,0.02315229,0.004995529,0.0005822682,0.002049102,0.001170684,0.3525034],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.01424089,"threshold_uncertainty_score":0.05917144,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2940463265369093,"score_gpt":0.3528290729849668,"score_spread":0.05878274644805748,"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."}}