{"id":"W2048465910","doi":"10.1111/j.1475-679x.2007.00249.x","title":"The Allocational Effects of the Precision of Accounting Estimates","year":2007,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Economics; Investment (military); Value (mathematics); Econometrics; Conjecture; Microeconomics; Mathematics; Statistics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":{"n_in":0,"stratum":"aff_core","weight":5595.2375,"opus":{"tier":"OUT","genre":"conceptual","about_ca":false,"confidence":"high","reason":"Analytical model of the allocational effects of accounting estimate precision; accounting theory."},"gpt":{"tier":"OUT","genre":"conceptual","about_ca":false,"confidence":"high","reason":"This theoretical paper studies accounting-estimate precision and firm allocation, not research itself."},"grok":{"tier":"OUT","genre":"empirical","about_ca":false,"confidence":"high","reason":"Accounting/finance theory of estimate precision for capital allocation; not scientific research evaluation."}}}