{"id":"W4362557753","doi":"10.3390/jrfm16040225","title":"An Analysis of the Use of Accounting Information by Portuguese SMEs","year":2023,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Fundação para a Ciência e a Tecnologia","keywords":"Portuguese; Business; Accounting; Process (computing); Accounting information system; Small and medium-sized enterprises; Marketing; Knowledge management; Finance; Computer science","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":[0.002237195,0.0001572013,0.0002948773,0.003216763,0.0006095207,0.001561693,0.0002500504,0.0004592628,0.001064255],"category_scores_gemma":[0.01600217,0.0001344407,0.0002916369,0.0045097,0.0004807294,0.0008388374,0.0008826618,0.0002691428,0.0001386959],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00094335,"about_ca_system_score_gemma":0.001274743,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01224499,"about_ca_topic_score_gemma":0.01346939,"domain_scores_codex":[0.998398,0.0005344877,0.0002946785,0.0001185172,0.0004230451,0.0002313157],"domain_scores_gemma":[0.9832479,0.00890164,0.004618883,0.0005329848,0.001955143,0.0007434933],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001626106,0.0001647915,0.9026233,0.0004459715,0.00004597871,0.001625117,0.05092755,0.0001939762,0.001705449,0.0009425379,0.0004465786,0.04071619],"study_design_scores_gemma":[0.000003981468,0.0001349336,0.9430062,0.0002420629,0.00003431987,0.0005317862,0.05104736,0.0004665515,0.0005919757,0.0001411298,0.00378059,0.00001899559],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997817,0.0001977819,0.00006105573,0.0001429154,0.000002401648,0.000009992199,0.0001130623,0.000001434021,0.001654315],"genre_scores_gemma":[0.9994696,0.0002109627,0.00006510671,0.00001934561,0.000003211349,0.000005199814,0.00007566713,0.000001017415,0.0001499225],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01224499,"threshold_uncertainty_score":0.02434742,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008150089434191906,"score_gpt":0.2023603407563163,"score_spread":0.1942102513221244,"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."}}