{"id":"W2123671299","doi":"10.1177/0148558x0301800206","title":"A Reexamination of the Incremental Information Content of Capital Expenditures","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Profitability index; Capital expenditure; Capital (architecture); Quarter (Canadian coin); Revenue; Economics; Fiscal year; Cost of capital; Monetary economics; Finance; Microeconomics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.00173857,0.000192876,0.0003587453,0.0002662328,0.0001964274,0.0001294847,0.0005122527,0.00006452559,0.00005302142],"category_scores_gemma":[0.01153183,0.0001557521,0.0002016152,0.0004276212,0.0001169576,0.003226301,0.0001723715,0.0003246687,0.00001227031],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009653952,"about_ca_system_score_gemma":0.00006278704,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001782134,"about_ca_topic_score_gemma":0.00001514726,"domain_scores_codex":[0.9974548,0.00003274883,0.001230363,0.0001294959,0.0008878757,0.0002646837],"domain_scores_gemma":[0.9535273,0.00009920995,0.04549989,0.0002171375,0.000649602,0.000006826809],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002648206,0.0005734789,0.6515242,0.002569254,0.0003799423,0.00002594095,0.002943536,0.01073945,0.04558286,0.1271267,0.01953511,0.1387346],"study_design_scores_gemma":[0.002475817,0.00009296288,0.8689426,0.002325749,0.0001966233,0.00004926546,0.004278039,0.0007563297,0.01965269,0.001579882,0.09914257,0.0005074734],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9850625,0.0001364653,0.008233854,0.0002127293,0.0007966159,0.0001979526,0.000004229916,0.00001527448,0.00534038],"genre_scores_gemma":[0.9984164,0.00002396565,0.0006922488,0.0003346704,0.0004147228,0.000003738812,0.000003004058,0.00001799559,0.00009330989],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2174183,"threshold_uncertainty_score":0.9967945,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01035943022883736,"score_gpt":0.1964570759685431,"score_spread":0.1860976457397058,"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."}}