{"id":"W1986437403","doi":"10.2139/ssrn.589285","title":"Inco Ltd.: Market Value, Fair Value, and Management Discretion*","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo; Okanagan University College; University of British Columbia, Okanagan Campus; University of British Columbia","funders":"","keywords":"Fair market value; Value (mathematics); Business; Discretion; Market value; Accounting; Economics; Mathematics; Political science; Law; Statistics","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":[0.001420486,0.000472998,0.000515287,0.001923349,0.001196388,0.006000002,0.0006503487,0.002522378,0.07896127],"category_scores_gemma":[0.01090289,0.0002432004,0.000183127,0.003751512,0.001791985,0.00599718,0.001243065,0.00178715,0.009032555],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003183547,"about_ca_system_score_gemma":0.001711287,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01211038,"about_ca_topic_score_gemma":0.01670498,"domain_scores_codex":[0.9992257,0.00018742,0.0000507611,0.0001633452,0.0003041286,0.00006860343],"domain_scores_gemma":[0.9932563,0.003738547,0.001191152,0.0003302292,0.0009896986,0.0004939365],"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":[0.0002644588,0.00009922391,0.01148592,0.0002798452,0.00003366818,0.0001764623,0.0007929608,0.001374832,0.0002344774,0.5756447,0.2105632,0.1990502],"study_design_scores_gemma":[0.00005391759,0.00004958588,0.02919572,0.0008602312,0.00005774774,0.000261421,0.001286626,0.005688119,0.0004834709,0.6695803,0.2924061,0.00007691622],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04396043,0.09978376,0.01292778,0.1467096,0.004337961,0.00007315807,0.004597253,0.000561731,0.6870483],"genre_scores_gemma":[0.7204791,0.03405137,0.003357784,0.003264684,0.003167332,0.0001601419,0.001234115,0.0002097104,0.2340756],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.07896127,"threshold_uncertainty_score":0.2641518,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01557378747205695,"score_gpt":0.2583418123872936,"score_spread":0.2427680249152366,"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."}}