{"id":"W2108468494","doi":"10.1007/s11142-010-9137-0","title":"Is the decline in the value relevance of accounting driven by increased conservatism?","year":2010,"lang":"en","type":"article","venue":"Review of Accounting Studies","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":144,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Conservatism; Earnings; Relevance (law); Economics; Value (mathematics); Book value; Econometrics; Accounting; Financial economics; Statistics; Political science; 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"],"consensus_categories":[],"category_scores_codex":[0.00474989,0.0003491999,0.000841805,0.0001121044,0.0003302292,0.000119867,0.001348239,0.00006291252,0.00007339441],"category_scores_gemma":[0.03965401,0.0002195141,0.0002097586,0.00129196,0.0004061112,0.000836482,0.0008913604,0.0005734756,0.00004569456],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002342356,"about_ca_system_score_gemma":0.0000327845,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001698788,"about_ca_topic_score_gemma":0.0003969557,"domain_scores_codex":[0.9969712,0.00006850821,0.001209154,0.0004248969,0.0009001784,0.0004260234],"domain_scores_gemma":[0.9805404,0.001403027,0.01652466,0.0008140627,0.0007112895,0.000006566607],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002727765,0.0002388535,0.6234928,0.03640379,0.0004261202,0.000009680561,0.0009270798,0.00002192451,0.002767772,0.01811684,0.2575668,0.060001],"study_design_scores_gemma":[0.0006603297,0.00001301383,0.12609,0.01406089,0.0004255307,0.000003106516,0.001101683,0.000482776,0.0001591569,0.00161635,0.8549193,0.0004678996],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8749675,0.08174856,0.0004392847,0.03563268,0.0005733057,0.001760585,0.00002081329,0.00009364277,0.004763691],"genre_scores_gemma":[0.9219939,0.03613031,0.0005375791,0.04047757,0.0006132986,0.00009993077,0.00001305985,0.00004934801,0.0000850675],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5973524,"threshold_uncertainty_score":0.9684354,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01634161593978088,"score_gpt":0.2770867448683429,"score_spread":0.260745128928562,"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."}}