Relevansi Nilai Informasi Akuntansi: Sintesis Penelitian\nEmpiris Di 8erbagai Negara
Bibliographic record
Abstract
This article seeks to explain how accounting information value relevance prevails in various\ncountries. Countries included\nin this research are USA, Norwegia, Indonesia, and a\ncomparison of value relevance in Anglo Saxon versus Continental countries. It is found that\naccounting information is still value relevant in the some countries researched. In USA, over\nforty years, there is a decreasing value relevance of earnings. Yet, this results in increasing\nvalue relevance\nof book value. In Norwegia and Indonesia, value relevance of accounting\ninformation is still increasing. Finally, Ali and Lee (2000) examine the difference between\nAnglo Saxon and Code Law countries. Countries included in their research are Australia,\nBelgium, Canada, Denmark, France, Germany, Hong Kong,\nIreland, Italy, Japan, The\nNetherlands, Norway,\nSingapore, Sweden, Switzerland, and England. As expected,\naccounting information value relevance in Anglo Saxon Countries is higher than that of \nCommon law Countries.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".