{"id":"W4403582320","doi":"10.54254/2754-1169/114/2024bj0182","title":"Chinese Accounting Standards Convergence with International Financial Reporting Standards","year":2024,"lang":"en","type":"article","venue":"Advances in Economics Management and Political Sciences","topic":"Accounting Theory and Financial Reporting","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Accounting standard; Financial accounting; Convergence (economics); International Financial Reporting Standards; Business; Accounting information system; Economics","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":[0.008441643,0.0004976407,0.0004167398,0.004607131,0.001286399,0.004045869,0.0007910821,0.0005215791,0.003147511],"category_scores_gemma":[0.01762903,0.0001928853,0.0005775273,0.007555363,0.001385033,0.002339185,0.001755897,0.001153918,0.0004201192],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.008390056,"about_ca_system_score_gemma":0.01352321,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05888219,"about_ca_topic_score_gemma":0.02342007,"domain_scores_codex":[0.9896207,0.001343745,0.001550113,0.0009622057,0.005557805,0.0009654434],"domain_scores_gemma":[0.9847299,0.001372507,0.001926661,0.001637262,0.00986306,0.0004705905],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0001867449,0.000107542,0.127894,0.0006569697,0.0001175422,0.000633552,0.008010875,0.005930935,0.003183823,0.3285107,0.03576609,0.4890011],"study_design_scores_gemma":[0.00005184269,0.000201258,0.4886174,0.0004051114,0.0002035843,0.0006112755,0.003243954,0.01042208,0.005535102,0.03064035,0.4599084,0.0001596888],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4955848,0.008047746,0.02850331,0.01848865,0.001382783,0.000575156,0.00207912,0.001276102,0.4440623],"genre_scores_gemma":[0.9545604,0.003316701,0.01136066,0.001539249,0.0004957,0.0001899924,0.00239985,0.0001078622,0.02602967],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05888219,"threshold_uncertainty_score":0.1170789,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007728029463303533,"score_gpt":0.2919932164258006,"score_spread":0.2842651869624971,"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."}}