{"id":"W2584206865","doi":"10.22495/cocv8i3c1p6","title":"Review of accounting for goodwill: Historical to current perspectives","year":2011,"lang":"en","type":"article","venue":"Corporate Ownership and Control","topic":"Management Theory and Practice","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Goodwill; Accounting; Business; Financial accounting; Accounting standard; Accounting information system","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":[],"consensus_categories":[],"category_scores_codex":[0.001139889,0.0001581835,0.0003107448,0.0001115005,0.0001040175,0.00005275986,0.0001880621,0.00003134649,0.0001914387],"category_scores_gemma":[0.000557442,0.0001279187,0.00009051,0.0002735748,0.0000317659,0.0006323643,0.00006261058,0.00008876555,0.00004015001],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002900122,"about_ca_system_score_gemma":0.00001295059,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004767217,"about_ca_topic_score_gemma":0.0000069523,"domain_scores_codex":[0.9990796,0.00002838197,0.000291465,0.0002772845,0.000114087,0.0002091512],"domain_scores_gemma":[0.9988449,0.0001064358,0.0005522808,0.0001912367,0.0002814398,0.00002375889],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001276839,0.000368122,0.008243959,0.01609454,0.0001518989,0.000005070703,0.0004980043,0.000001069517,0.0002457645,0.8377449,0.03611184,0.09925798],"study_design_scores_gemma":[0.001436205,0.00007983295,0.001933564,0.001647809,0.0006109647,0.000001089656,0.0006077307,0.0002508817,0.00001994535,0.0256367,0.9673461,0.0004291448],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.03930408,0.4115212,0.1321699,0.03519597,0.007155661,0.01390498,0.00005911013,0.0009374697,0.3597516],"genre_scores_gemma":[0.9902807,0.001735628,0.0002356792,0.006298497,0.0007361679,0.0001319916,0.000007247564,0.00002532823,0.000548799],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9509766,"threshold_uncertainty_score":0.5216372,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09631167125344374,"score_gpt":0.2603685835334232,"score_spread":0.1640569122799795,"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."}}