{"id":"W1835045445","doi":"10.2139/ssrn.1802612","title":"The Nature and Implications of Acquisition Goodwill","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Goodwill; Business; Accounting","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":[0.002412841,0.00009391125,0.0002226292,0.001052473,0.00136241,0.008167323,0.0004645745,0.002078896,0.007448538],"category_scores_gemma":[0.0128104,0.000257722,0.0001887406,0.000732981,0.00872691,0.00596917,0.001332727,0.001876604,0.0004545957],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001950176,"about_ca_system_score_gemma":0.001587143,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001269456,"about_ca_topic_score_gemma":0.002417335,"domain_scores_codex":[0.9988016,0.0004400862,0.00003565135,0.0001899364,0.0002745344,0.0002581962],"domain_scores_gemma":[0.9878293,0.007001392,0.002279077,0.0007752532,0.0009709384,0.001144048],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000180119,0.00008309034,0.02274264,0.00005195646,0.00002217682,0.0002303511,0.001461372,0.0006387341,0.0008173013,0.9484602,0.003746036,0.02156596],"study_design_scores_gemma":[0.00002687829,0.00005574109,0.04940416,0.00006493295,0.00001556581,0.0002599181,0.003158522,0.001351336,0.0003506498,0.9244831,0.02080626,0.00002288136],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6340533,0.006738669,0.005560794,0.05311359,0.0001876047,0.0000409942,0.0001888887,0.00003445158,0.3000817],"genre_scores_gemma":[0.9962703,0.0005016574,0.0001328225,0.0004054176,0.00009189859,0.000005978441,0.00001296042,0.000003961269,0.002575042],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008167323,"threshold_uncertainty_score":0.02491778,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003949755414337933,"score_gpt":0.2134872355467005,"score_spread":0.2095374801323626,"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."}}