Logistic regression results (ML)
| Features | Model coefficients |
|---|---|
| Intercept | −0.0574 |
| Task_A: Legal reference | 0.1756 |
| Task_B: Identification of legal references in context | 0.0218 |
| Task_C: Case-based calculation | −0.9700 |
| Task_D: Case-based decision making | 0.7311 |
| Topic_Disclosure | −0.2664 |
| Topic_Inventories | −0.1370 |
| Topic_Provisions | 0.9577 |
| Topic_Tangible assets | 0.0336 |
| Topic_Trade receivables | −0.6294 |
| GPT_Model_GPT 3.5 | −1.0379 |
| GPT_Model_GPT 4.0 | −0.1271 |
| GPT_Model_GPT 4o | 0.2557 |
| GPT_Model_GPT o1 preview | 0.8678 |
| GAAP_IFRS | 0.5870 |
| GAAP_Local GAAP | −0.6285 |
| Model specifications | |
| Training N | 256 |
| Test N | 64 |
| f1-score | 0.77 |
| Precision | 0.77 |
| Recall | 0.77 |
| Features | Model coefficients |
|---|---|
| Intercept | −0.0574 |
| Task_A: Legal reference | 0.1756 |
| Task_B: Identification of legal references in context | 0.0218 |
| Task_C: Case-based calculation | −0.9700 |
| Task_D: Case-based decision making | 0.7311 |
| Topic_Disclosure | −0.2664 |
| Topic_Inventories | −0.1370 |
| Topic_Provisions | 0.9577 |
| Topic_Tangible assets | 0.0336 |
| Topic_Trade receivables | −0.6294 |
| GPT_Model_GPT 3.5 | −1.0379 |
| GPT_Model_GPT 4.0 | −0.1271 |
| GPT_Model_GPT 4o | 0.2557 |
| GPT_Model_GPT o1 preview | 0.8678 |
| GAAP_IFRS | 0.5870 |
| GAAP_Local | −0.6285 |
| Training N | 256 |
| Test N | 64 |
| f1-score | 0.77 |
| Precision | 0.77 |
| Recall | 0.77 |
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