{"id":"W2583313678","doi":"10.22495/cocv5i2c3p8","title":"Determinants of the corporate decision to record goodwill impairment loss: Canadian evidence","year":2008,"lang":"en","type":"article","venue":"Corporate Ownership and Control","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Goodwill; Accounting; Business; Shareholder; Earnings; Corporate governance; Sample (material); Actuarial science; Finance","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003341476,0.000225922,0.0002863295,0.001561583,0.00205565,0.001653055,0.001060952,0.000528598,0.00430941],"category_scores_gemma":[0.01888556,0.0002534984,0.0003477328,0.004426381,0.001675583,0.0006826863,0.0007320864,0.0008362951,0.0002765378],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01398727,"about_ca_system_score_gemma":0.01662189,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9792203,"about_ca_topic_score_gemma":0.9880323,"domain_scores_codex":[0.9976865,0.0003776247,0.00017297,0.0002522268,0.001005464,0.0005052069],"domain_scores_gemma":[0.9708226,0.007568622,0.01155154,0.001400061,0.006374027,0.002283185],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001364201,0.00007996849,0.986235,0.00004761971,0.00004907672,0.0001132507,0.001363546,0.0001789004,0.00006581692,0.0008089415,0.0009989967,0.00992242],"study_design_scores_gemma":[0.00001628371,0.00003012381,0.99511,0.00005270829,0.00005412341,0.00005239651,0.001643126,0.000302004,0.0001118365,0.0001438833,0.002467454,0.00001618265],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9893985,0.001007547,0.0001008385,0.0009456963,0.000006994976,0.00003855012,0.001334693,0.000003352992,0.00716387],"genre_scores_gemma":[0.9975153,0.0008806336,0.00009757755,0.00006171142,0.000004648502,0.000004237307,0.0005585031,0.000001844924,0.0008755413],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02077973,"threshold_uncertainty_score":0.1014853,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03679551646339346,"score_gpt":0.2168314829549262,"score_spread":0.1800359664915328,"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."}}