{"id":"W2095200496","doi":"10.1108/01140580810920236","title":"The Relative Ability of Earnings and Cash Flow Data in Forecasting Future Cash Flows: Some Australian Evidence","year":2011,"lang":"en","type":"article","venue":"Griffith Research Online (Griffith University, Queensland, Australia)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Cash flow; Cash flow forecasting; Operating cash flow; Cash flow statement; Cash on cash return; Predictability; Econometrics; Cash management; Earnings; Terminal value; Cash conversion cycle; Economics; Business; Cash and cash equivalents; Financial economics; Finance; Statistics; Mathematics","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":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.004740708,0.0004889182,0.000592822,0.000713093,0.0009340732,0.0002578986,0.002453852,0.0003028207,0.0001861324],"category_scores_gemma":[0.008747052,0.0004278688,0.0001187127,0.002071146,0.001008221,0.004478713,0.00344058,0.002163002,0.00006801766],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002452991,"about_ca_system_score_gemma":0.0001625965,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.02104196,"about_ca_topic_score_gemma":0.02739852,"domain_scores_codex":[0.9947874,0.0003778171,0.0006996693,0.001308146,0.001444704,0.001382258],"domain_scores_gemma":[0.993156,0.0008665047,0.003575755,0.001449254,0.0008295783,0.0001228753],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001453217,0.000517592,0.9287914,0.001267343,0.0003320613,0.0009891362,0.002359981,0.0003330798,0.0002129596,0.01451901,0.0152795,0.03394474],"study_design_scores_gemma":[0.001690785,0.0001521924,0.9057471,0.0009946874,0.0001461168,0.00001563577,0.006093496,0.004947681,0.00001670442,0.001576824,0.07796796,0.0006508936],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.992807,0.0001775061,0.0004369874,0.003812212,0.0003037109,0.001102256,0.0001966569,0.0001041555,0.001059508],"genre_scores_gemma":[0.9896237,0.0006496533,0.002785144,0.00006178581,0.001100501,0.000005340402,0.0001551352,0.00005865896,0.005560129],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06268845,"threshold_uncertainty_score":0.9998173,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2063031166805813,"score_gpt":0.3294579882238685,"score_spread":0.1231548715432872,"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."}}