{"id":"W7115705192","doi":"10.2139/ssrn.5930854","title":"Measurement Matters: Financial Reporting and Productivity","year":2025,"lang":"","type":"preprint","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":"Quest University Canada","funders":"","keywords":"Audit; Productivity; Complementarity (molecular biology); Revenue; Quality (philosophy); Census; Survey data collection; Financial ratio","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":[0.01132023,0.001271175,0.001753852,0.004616237,0.002026016,0.01968746,0.0009739835,0.005949171,0.02750772],"category_scores_gemma":[0.1968208,0.0007633588,0.0007071943,0.01452057,0.003978774,0.01465356,0.002469312,0.004817162,0.009596726],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002325349,"about_ca_system_score_gemma":0.003468501,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004076554,"about_ca_topic_score_gemma":0.001956904,"domain_scores_codex":[0.9863622,0.006926323,0.001113902,0.001795855,0.003341687,0.0004599935],"domain_scores_gemma":[0.8641891,0.08959783,0.02588465,0.006328315,0.01084641,0.003153633],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0002634174,0.0001892621,0.06603982,0.001150039,0.0004837475,0.0003329939,0.001768357,0.00197588,0.00058092,0.4381264,0.2030576,0.2860314],"study_design_scores_gemma":[0.00008199701,0.0001237408,0.08686622,0.001535622,0.0004449938,0.0005238131,0.001349312,0.005265131,0.001015068,0.8074949,0.09515338,0.000145859],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.05868596,0.1358888,0.05023593,0.5817333,0.01794451,0.00008816767,0.003569359,0.001705244,0.1501486],"genre_scores_gemma":[0.8949171,0.03101574,0.005394927,0.01130419,0.02223161,0.0001194083,0.00118532,0.0006388298,0.0331927],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02750772,"threshold_uncertainty_score":0.09202248,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01400364125219169,"score_gpt":0.2261253247604381,"score_spread":0.2121216835082465,"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."}}