{"id":"W2092008529","doi":"10.1111/j.1911-3838.2012.00037.x","title":"What Do FAS 157 “Fair Values” Really Measure: Value Or Risk?","year":2012,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Fair value; Valuation (finance); Shareholder; Discounted cash flow; Financial instrument; Business; Economics; Market value; Mark-to-market accounting; Actuarial science; Cash flow; Fair market value; Intrinsic value (animal ethics); Financial crisis; Maturity (psychological); Financial economics; Finance; Accounting; Financial accounting; Accounting information system","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003374043,0.0003097918,0.0004825816,0.000325313,0.00050168,0.0005599866,0.0004615798,0.0001930656,0.000654505],"category_scores_gemma":[0.002255574,0.0003157359,0.000206219,0.0007058032,0.0002311218,0.002757725,0.0001354828,0.0003337118,0.0005724379],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004964774,"about_ca_system_score_gemma":0.00006022024,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005499693,"about_ca_topic_score_gemma":0.0000462329,"domain_scores_codex":[0.9975148,0.00008423885,0.0006935155,0.0007985914,0.0001712432,0.0007375409],"domain_scores_gemma":[0.9979026,0.0002972256,0.0006924227,0.0007944028,0.0002085503,0.0001047738],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004033827,0.0004426796,0.7001923,0.00003533995,0.0001117911,8.263805e-7,0.03682492,0.0002439362,0.00002701763,0.2577614,0.0004624552,0.003857011],"study_design_scores_gemma":[0.0006105612,0.00007215388,0.9200599,0.00008240874,0.00003603443,0.00001215383,0.0159876,0.0009954083,0.00006968817,0.05366177,0.007687404,0.000724875],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9475114,0.03059301,0.002331302,0.0006689536,0.002207819,0.0004337952,0.00003708297,0.0002642687,0.01595235],"genre_scores_gemma":[0.9953189,0.001155906,0.001835257,0.00007950423,0.0008659952,0.00002649389,0.000004721173,0.00006667442,0.0006465869],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2198676,"threshold_uncertainty_score":0.9999295,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02460564996989995,"score_gpt":0.252557422617966,"score_spread":0.2279517726480661,"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."}}