Table 4.

Logistic regression analysis

VariableBetaStd. errorz ratiop-valueOdds
Constant−0.68860.4750−1.45000.14710.5023
Task_B: Identification of legal references in context−0.06610.3640−0.18200.85580.9360
Task_C: Case-based calculation−11.16800.3840−2.91000.00360.3273
Task_D: Case-based decision-making0.88070.37402.35300.01862.4126
Topic_Inventories0.33470.41000.81600.41431.3975
Topic_Provisions13.67100.42803.19500.00143.9239
Topic_Tangible assets0.41770.41001.01900.30841.5185
Topic_Trade receivables−0.71290.4270−1.67100.09460.4902
GPT_Model_GPT 4.011.33000.38702.92600.00343.1051
GPT_Model_GPT 4o14.59500.39003.74200.00024.3040
GPT_Model_GPT o1 preview21.32500.40505.26400.00008.4360
GAAP_Local GAAP−14.13400.2750−5.13200.00000.2433
Prompt_zero-shot−0.27990.2650−1.05600.29120.7558
LL-Null−221,41
Log-Likelihood−170,25
Model x²102,32
p0,000
Pseudo R²0,2311
n320
Source(s): Authors’ own work

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