Table 5.

Logistic regression results (ML)

FeaturesModel coefficients
Intercept−0.0574
Task_A: Legal reference0.1756
Task_B: Identification of legal references in context0.0218
Task_C: Case-based calculation−0.9700
Task_D: Case-based decision making0.7311
Topic_Disclosure−0.2664
Topic_Inventories−0.1370
Topic_Provisions0.9577
Topic_Tangible assets0.0336
Topic_Trade receivables−0.6294
GPT_Model_GPT 3.5−1.0379
GPT_Model_GPT 4.0−0.1271
GPT_Model_GPT 4o0.2557
GPT_Model_GPT o1 preview0.8678
GAAP_IFRS0.5870
GAAP_Local GAAP−0.6285
Model specifications
Training N256
Test N64
f1-score0.77
Precision0.77
Recall0.77
Source(s): Authors’ own work

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