{"id":"W1491918016","doi":"10.2139/ssrn.1798205","title":"IPO Valuation and Accounting Choices","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":false,"ca_institutions":"McGill University; HEC Montréal","funders":"","keywords":"Download; Initial public offering; Valuation (finance); Accounting; Business; Computer science; World Wide Web; Internet privacy","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0026475,0.0002512402,0.0002602045,0.001181293,0.0005467946,0.004932691,0.0003567614,0.001332658,0.01374655],"category_scores_gemma":[0.02246348,0.0002290297,0.0002972738,0.001416901,0.001324226,0.003885262,0.0009319329,0.001449378,0.0007705843],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006483519,"about_ca_system_score_gemma":0.0003032433,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007571263,"about_ca_topic_score_gemma":0.0008820069,"domain_scores_codex":[0.9989635,0.0005748949,0.00005454201,0.00009192022,0.0001535222,0.0001616083],"domain_scores_gemma":[0.9868323,0.008951689,0.002354567,0.0004803566,0.0004237758,0.0009574547],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002209841,0.001065508,0.5609999,0.0002131185,0.0003309749,0.001824142,0.003232228,0.01090623,0.001487074,0.3315829,0.004909448,0.08123869],"study_design_scores_gemma":[0.0001191439,0.0003283596,0.3577734,0.0001341459,0.0001380446,0.001070971,0.005506822,0.01433698,0.0006484209,0.6104078,0.009474442,0.00006149752],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.933351,0.001177807,0.002587586,0.002443633,0.00002538455,0.00002344839,0.0003061452,0.00001084425,0.06007422],"genre_scores_gemma":[0.9972641,0.0002253888,0.000156257,0.00004333898,0.00002221567,0.000004189079,0.00005864592,0.00000282503,0.002222937],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01374655,"threshold_uncertainty_score":0.04598683,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05555341192035517,"score_gpt":0.2860374133838242,"score_spread":0.230484001463469,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}