{"id":"W4399871002","doi":"10.5430/ijba.v15n2p102","title":"IFRS 18 Implementation in Brazilian Enterprises: Challenges and Opportunities","year":2024,"lang":"en","type":"article","venue":"International Journal of Business Administration","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Computer science; Industrial organization","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000918479,0.00008888112,0.0001163977,0.0007134678,0.00003176567,0.0005219615,0.0001384096,0.00003923721,0.0001753769],"category_scores_gemma":[0.0002421418,0.00008189557,0.00003981882,0.000153754,0.00003447866,0.001680297,0.0000410341,0.0001134512,0.000008663732],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005540079,"about_ca_system_score_gemma":0.000236851,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000658061,"about_ca_topic_score_gemma":0.0001912323,"domain_scores_codex":[0.9986603,0.00001441812,0.0005555621,0.0001259179,0.0005410996,0.0001027405],"domain_scores_gemma":[0.9987686,0.00005152383,0.000296455,0.00004769041,0.0008227191,0.00001299593],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0001894552,0.000133238,0.00984965,0.0002959281,0.00008100605,0.000998285,0.0004124325,0.00006241719,0.0007248934,0.06285153,0.001721116,0.9226801],"study_design_scores_gemma":[0.001734706,0.0001411786,0.7736226,0.001469746,0.00008079688,0.0005743942,0.004655591,0.005777901,0.0004214106,0.03212991,0.1789545,0.0004372651],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9620503,0.00227263,0.001232089,0.02483699,0.002364997,0.0001553506,0.000004225663,0.00003742019,0.007046037],"genre_scores_gemma":[0.9970129,0.001510622,0.00006462705,0.000193528,0.001095933,0.00000454681,0.00002654669,0.00001073653,0.0000805263],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9222428,"threshold_uncertainty_score":0.5033287,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1238931686278161,"score_gpt":0.3915477284427047,"score_spread":0.2676545598148887,"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."}}