Bibliographic record
Abstract
In the context of a growing literature addressing the connection between cultural variables and accounting regulations, the general objective of this paper is to provide a theoretical discussion and empirical evidence on the recent trends in financial reporting on a sample of CEE countries.Thus, the specific objectives of the paper are: 1) to provide an operational definition of culture; 2) to advance a set of cultural variables that we consider relevant for the interactions between culture and the implementation of accounting regulations; (3) to "translate" these variables into a set of specific accounting variables built from a "functional" perspective; 4) to test four hypotheses based on the empirical pool data.The dependent variable is a dummy aiming to capture the specificity of IFRSs' endorsement for unlisted entities in CEE countries and the explanatory variables are our own accounting variables based on a set of cultural ones derived from World Values Survey's questions.The main output of the paper consists in the thesis that the culture in general and the specific accounting values in particular are relevant for the national characteristics of IFRSs' implementation in the sample countries.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.004 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.007 | 0.008 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.007 | 0.002 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.835 | 0.802 |
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 source (direct Gemma or distilled Codex), 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".