{"id":"W2163960784","doi":"10.1111/j.1745-6622.2011.00322.x","title":"Downsides and DCF: Valuing Biased Cash Flow Forecasts","year":2011,"lang":"en","type":"article","venue":"Journal of applied corporate finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"Smiths Detection (Canada)","funders":"","keywords":"Economics; Cash flow; Downside risk; Discounted cash flow; Terminal value; Valuation (finance); Econometrics; Actuarial science; Financial economics; Operating cash flow; Finance; Portfolio","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":[],"consensus_categories":[],"category_scores_codex":[0.001491472,0.0001429773,0.000280966,0.0002615531,0.0001599217,0.0001349628,0.0001694598,0.0000664779,0.0000719122],"category_scores_gemma":[0.0002556726,0.0001205837,0.00006627747,0.0004443586,0.00007435492,0.0004872298,0.00007911068,0.0002429268,0.00004076216],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002112255,"about_ca_system_score_gemma":0.0001000178,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00005595904,"about_ca_topic_score_gemma":0.00001636982,"domain_scores_codex":[0.9985797,0.000006863805,0.0005920524,0.0001762218,0.000393479,0.000251628],"domain_scores_gemma":[0.9975587,0.00003754924,0.001716711,0.000145038,0.0005211012,0.0000209235],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.002474986,0.0005395506,0.07859685,0.0005923602,0.0001601614,0.001401927,0.001356603,0.002472737,0.01333037,0.09985442,0.0317018,0.7675182],"study_design_scores_gemma":[0.005899326,0.000381621,0.4807674,0.0008621674,0.0002962331,0.0003147673,0.0007265148,0.05286216,0.01259829,0.3782265,0.06552411,0.001540887],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9817274,0.00009939805,0.001002803,0.0001189894,0.0002898539,0.0001456107,8.444122e-7,0.00002120153,0.01659393],"genre_scores_gemma":[0.9940413,0.00004533644,0.004928101,0.000255362,0.0005319445,0.000006557481,0.000001758224,0.00001900281,0.0001705988],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7659773,"threshold_uncertainty_score":0.4917261,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1382113763069114,"score_gpt":0.2482639030561484,"score_spread":0.1100525267492369,"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."}}