{"id":"W2059946741","doi":"10.1111/j.1467-629x.2004.00109.x","title":"Accounting based valuation models: what have we learned?","year":2004,"lang":"en","type":"article","venue":"Accounting and Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":101,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Valuation (finance); Accounting; Accounting research; Empirical evidence; Presentation (obstetrics); Economics; Econometrics; Actuarial science; Epistemology","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00224636,0.0002624298,0.0002774678,0.0003251087,0.0007130038,0.001690439,0.0002509838,0.0001548928,0.00002365102],"category_scores_gemma":[0.000898268,0.0002629636,0.00009219435,0.0005996529,0.00009967305,0.005030198,0.0001581537,0.0003407897,0.0001489567],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006589916,"about_ca_system_score_gemma":0.0001519106,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001014775,"about_ca_topic_score_gemma":0.0001101659,"domain_scores_codex":[0.9975774,0.00001441031,0.0005255825,0.0006038519,0.0007154899,0.0005632922],"domain_scores_gemma":[0.9984783,0.00008642513,0.000533131,0.0003373679,0.0005518573,0.00001293991],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0001363003,0.0003045284,0.0367821,0.0006678513,0.00003586025,0.00005407048,0.0006331166,0.1542211,0.0008190232,0.1384412,0.001358399,0.6665464],"study_design_scores_gemma":[0.002553483,0.00003690749,0.02535159,0.001391333,0.00008087289,0.0000102006,0.001162154,0.6724641,0.0003625922,0.2353608,0.06022735,0.0009986375],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9730532,0.001797074,0.01111463,0.007514994,0.0005939417,0.0004004859,0.000001108324,0.0002638087,0.005260763],"genre_scores_gemma":[0.9951538,0.0005380583,0.001223349,0.001741225,0.000881298,0.00005414754,0.00002276995,0.00004659496,0.0003387615],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6655478,"threshold_uncertainty_score":0.9999822,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09205798856930016,"score_gpt":0.3065579080955469,"score_spread":0.2144999195262468,"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."}}