{"id":"W1969104996","doi":"10.1111/j.1911-3846.2010.01023_3.x","title":"Equity Valuation Effects of the Pension Protection Act of 2006","year":2010,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Pension; Valuation effects; Valuation (finance); Equity (law); Capitalization; Economics; Liability; Sample (material); Business; Actuarial science; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004701397,0.0002802265,0.0004735831,0.001479957,0.0005903994,0.002676477,0.0005060006,0.001026603,0.003982139],"category_scores_gemma":[0.02615711,0.0001614363,0.0005497055,0.001626828,0.0006982866,0.001179436,0.00122233,0.002407505,0.0006966617],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00177876,"about_ca_system_score_gemma":0.001212563,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009896783,"about_ca_topic_score_gemma":0.00869372,"domain_scores_codex":[0.9964759,0.0009322851,0.0002684912,0.0002629007,0.001304867,0.000755553],"domain_scores_gemma":[0.9636281,0.01155699,0.02060365,0.0008660266,0.002066524,0.001278639],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001400116,0.001941052,0.8753246,0.0001769137,0.0002264368,0.0004009601,0.0009761733,0.005095714,0.001428942,0.02934342,0.01573702,0.06794862],"study_design_scores_gemma":[0.00004385778,0.0006867796,0.9794953,0.0000755522,0.00007765814,0.0001043177,0.0004488122,0.002449111,0.001199154,0.001855898,0.01353087,0.00003260822],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9529072,0.001474989,0.0004869257,0.00239717,0.0001836815,0.000131397,0.003252406,0.00002271227,0.03914346],"genre_scores_gemma":[0.9935032,0.0004665396,0.0002053513,0.0004523612,0.000196835,0.00006276614,0.001548068,0.000005938168,0.003558981],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009896783,"threshold_uncertainty_score":0.0248636,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07461068238542463,"score_gpt":0.3380785497777773,"score_spread":0.2634678673923527,"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."}}