{"id":"W2169375955","doi":"10.2139/ssrn.2232666","title":"Demand for Fair Value Accounting: The Case of Asset Revaluations In Private Versus Public Firms","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kootenay Association for Science & Technology","funders":"","keywords":"Fair value; Asset (computer security); Value (mathematics); Business; Accounting; Mark-to-market accounting; Economics; Monetary economics; Financial economics; Accounting information system; Financial accounting","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00752567,0.0001867122,0.0008452112,0.000913973,0.001532461,0.006127199,0.001186734,0.004709501,0.01544067],"category_scores_gemma":[0.0574058,0.0003000806,0.0005370795,0.001030006,0.002217019,0.00502507,0.001202052,0.004037265,0.0007057825],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003057847,"about_ca_system_score_gemma":0.001442649,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01008078,"about_ca_topic_score_gemma":0.01408522,"domain_scores_codex":[0.9976102,0.0007363,0.0001557162,0.0003372378,0.0004151891,0.0007453663],"domain_scores_gemma":[0.8630139,0.1058563,0.0160744,0.005022243,0.005996047,0.004037181],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.004481335,0.001470178,0.4406603,0.0003330787,0.0001903199,0.006282222,0.01488842,0.01838033,0.003996527,0.4200768,0.01785978,0.07138079],"study_design_scores_gemma":[0.0005032712,0.0004795671,0.455978,0.0002961458,0.0002410778,0.002335127,0.04913039,0.06218625,0.002100439,0.4047025,0.02176705,0.0002800993],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9589454,0.0004003069,0.0009868604,0.0107673,0.00002466658,0.00001735253,0.0001517096,0.00001787067,0.02868856],"genre_scores_gemma":[0.9991961,0.00004291017,0.00004407572,0.00009756121,0.00002167509,0.000001987055,0.00002589727,0.000002786179,0.000567087],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01544067,"threshold_uncertainty_score":0.05165422,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01695575765085598,"score_gpt":0.2506239857836301,"score_spread":0.2336682281327741,"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."}}