{"id":"W4400416296","doi":"10.3390/jrfm17070287","title":"Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Accounting; Business; Cost accounting; Economics; Actuarial science; Mathematics","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":[0.05676957,0.0007057414,0.001639072,0.002930805,0.0004780682,0.0052958,0.002494829,0.001850124,0.009537848],"category_scores_gemma":[0.1838179,0.0003263782,0.002933721,0.004161671,0.002293737,0.007664721,0.003342499,0.002230805,0.0004593497],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00368834,"about_ca_system_score_gemma":0.00210416,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00498576,"about_ca_topic_score_gemma":0.002730662,"domain_scores_codex":[0.9424538,0.03989729,0.001804794,0.003470567,0.01078947,0.001584125],"domain_scores_gemma":[0.8170089,0.1370791,0.02528803,0.009873069,0.009568594,0.001182313],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.01376728,0.001650609,0.3782079,0.003097401,0.01147207,0.0008023923,0.001733827,0.03556868,0.001307238,0.2138328,0.01031599,0.3282439],"study_design_scores_gemma":[0.001598857,0.01054392,0.6291147,0.002610256,0.01712398,0.0007072857,0.005681181,0.0787371,0.004112978,0.20384,0.04548111,0.0004486196],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8413066,0.02848821,0.04036979,0.01696265,0.001356947,0.00186927,0.004923453,0.0002553255,0.06446768],"genre_scores_gemma":[0.9929894,0.0007761825,0.003057501,0.000431571,0.0002722224,0.0001782259,0.0009394075,0.00002572389,0.001329671],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05676957,"threshold_uncertainty_score":0.3002297,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01142562419529889,"score_gpt":0.2550053452418353,"score_spread":0.2435797210465364,"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."}}