{"id":"W4399865859","doi":"10.15330/apred.2.20.345-370","title":"THE UTILIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS WITHIN THE FRAMEWORK OF UPDATING REGIONAL DEVELOPMENT STRATEGIES","year":2024,"lang":"en","type":"article","venue":"THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Medicine","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.1077861,0.0006281452,0.0004176961,0.004131235,0.003214667,0.01333816,0.003355832,0.001709939,0.001274207],"category_scores_gemma":[0.1492163,0.0003469386,0.0006015833,0.003615199,0.008130786,0.01213217,0.007478174,0.00362688,0.0003163123],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01469793,"about_ca_system_score_gemma":0.03194459,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01336935,"about_ca_topic_score_gemma":0.01451254,"domain_scores_codex":[0.9126212,0.0654618,0.004693131,0.003067677,0.01006599,0.004090183],"domain_scores_gemma":[0.8518977,0.06711899,0.02398389,0.01675313,0.03490262,0.00534356],"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":[0.00005848644,0.0002693539,0.03525281,0.001067904,0.00009204482,0.0007014181,0.1959542,0.005401889,0.001983654,0.3035775,0.01790057,0.4377401],"study_design_scores_gemma":[0.00005558308,0.0006652726,0.04847625,0.004701498,0.0001502935,0.0007319226,0.3089685,0.006534184,0.006308034,0.08672886,0.5362852,0.0003943478],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.3666129,0.004650818,0.1317931,0.1304497,0.001236532,0.001573868,0.0004253213,0.0008534151,0.3624043],"genre_scores_gemma":[0.9516325,0.0009932184,0.04187141,0.002007953,0.0001016871,0.0002943139,0.0001059495,0.00007944091,0.002913538],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1077861,"threshold_uncertainty_score":0.5700343,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03067906379857197,"score_gpt":0.2595034564676915,"score_spread":0.2288243926691195,"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."}}