{"id":"W4410977213","doi":"10.2139/ssrn.5279229","title":"Financial Reporting for the Knowledge Economy","year":2025,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Calgary","funders":"","keywords":"Knowledge economy; Business; Finance; Accounting; Economics; Economy","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":[0.00761301,0.0003992306,0.0004510552,0.003083459,0.00192982,0.01495952,0.0007863441,0.003898256,0.02699592],"category_scores_gemma":[0.04393463,0.0002285784,0.0004109774,0.005513181,0.002113466,0.01571757,0.002434016,0.002627854,0.005265303],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004149525,"about_ca_system_score_gemma":0.00743552,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00744716,"about_ca_topic_score_gemma":0.005705702,"domain_scores_codex":[0.9967353,0.001245429,0.0003539325,0.0003311966,0.001023267,0.0003108528],"domain_scores_gemma":[0.9726606,0.009475504,0.005361086,0.004513393,0.006660526,0.001328955],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00004102315,0.00002646937,0.001444727,0.0001761533,0.00001838722,0.00007250183,0.0002770538,0.0005988662,0.0001431383,0.6090752,0.2058603,0.1822661],"study_design_scores_gemma":[0.00001246212,0.00002520982,0.004006088,0.000806362,0.00002405919,0.0001230571,0.0005010046,0.001717099,0.0003891731,0.4576061,0.5347405,0.00004878576],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.01610325,0.08413263,0.01990169,0.3511943,0.01338399,0.00006402805,0.002995224,0.0009076787,0.5113171],"genre_scores_gemma":[0.690829,0.08619308,0.01580574,0.01633422,0.02132729,0.0001386106,0.002389323,0.0004762968,0.1665064],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.02699592,"threshold_uncertainty_score":0.09031039,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008968364409309284,"score_gpt":0.2388937139787186,"score_spread":0.2299253495694093,"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."}}