{"id":"W4405457247","doi":"10.1111/1911-3846.13001","title":"“No comment”: Language frictions and the <scp>IASB</scp> 's due process","year":2024,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Economics","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":[0.09530415,0.0003409772,0.000687626,0.002305242,0.00931094,0.01141616,0.002465857,0.003629618,0.01780125],"category_scores_gemma":[0.4235125,0.0004513666,0.0004428411,0.002680623,0.01065071,0.008475384,0.007388672,0.005269515,0.002346233],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007896164,"about_ca_system_score_gemma":0.01278472,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0089253,"about_ca_topic_score_gemma":0.007061444,"domain_scores_codex":[0.8551624,0.1080262,0.008035942,0.004504571,0.01393752,0.0103333],"domain_scores_gemma":[0.3394289,0.4863266,0.1103726,0.02193336,0.0274182,0.01452037],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0009480997,0.001129775,0.2470929,0.001026129,0.0001495339,0.003444909,0.400017,0.001620154,0.002856462,0.2031139,0.03209059,0.1065105],"study_design_scores_gemma":[0.0004176078,0.0006146504,0.2250265,0.003126064,0.0001155055,0.001306241,0.475147,0.006443315,0.003154761,0.1429328,0.1413276,0.0003879094],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8609397,0.0007610049,0.007745489,0.04795622,0.0003499671,0.0004157913,0.0001949968,0.0001172822,0.08151951],"genre_scores_gemma":[0.9959495,0.00007137081,0.000456959,0.001311813,0.00004244806,0.00005982998,0.00002299831,0.00002088149,0.002064045],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09530415,"threshold_uncertainty_score":0.5040225,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04488353503013233,"score_gpt":0.3353630157828464,"score_spread":0.2904794807527141,"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."}}