{"id":"W7073764737","doi":"","title":"Are Vietnamese Accounting Academics and Practitioners Ready for International Financial Reporting Standards (IFRS)?","year":2016,"lang":"en","type":"article","venue":"Figshare","topic":"Chemical Thermodynamics and Molecular Structure","field":"Chemistry","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Vietnamese; Comparability; International Financial Reporting Standards; Credibility; Perception; Financial accounting; Quarter (Canadian coin)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.00646602,0.0001031074,0.0001699155,0.0005393316,0.001284734,0.003770144,0.0003991524,0.0008760343,0.007802432],"category_scores_gemma":[0.02220321,0.0002270607,0.0001178916,0.001475344,0.001518546,0.003195995,0.0009434399,0.001092458,0.001019082],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002035772,"about_ca_system_score_gemma":0.006003385,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01850868,"about_ca_topic_score_gemma":0.02577719,"domain_scores_codex":[0.9966719,0.001199082,0.0001820508,0.0001762469,0.0007985778,0.0009721676],"domain_scores_gemma":[0.9828753,0.003832307,0.004960802,0.0005268445,0.003541595,0.00426313],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001359903,0.0003112026,0.522972,0.0007684092,0.00002494948,0.001958614,0.1488735,0.0002392793,0.00267932,0.011224,0.03298826,0.2778244],"study_design_scores_gemma":[0.00002238041,0.0002439122,0.3215024,0.001110694,0.00001757611,0.001288783,0.5372573,0.000383685,0.0007834474,0.002673589,0.1346495,0.00006680728],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9118497,0.00353164,0.0005082795,0.06829461,0.0002558767,0.00004633208,0.0001614439,0.00002463975,0.01532744],"genre_scores_gemma":[0.9870783,0.003428527,0.0006188761,0.004363494,0.00006294153,0.00001591373,0.00008767908,0.000007406546,0.00433678],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01850868,"threshold_uncertainty_score":0.03680187,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03874100796336227,"score_gpt":0.3183917611948447,"score_spread":0.2796507532314825,"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."}}