{"id":"W2598388057","doi":"10.11648/j.ijebo.20170501.14","title":"Research on Intagible Assets and Goodwill Valuation","year":2017,"lang":"en","type":"article","venue":"International Journal of Economic Behavior and Organization","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Goodwill; Valuation (finance); Book value; Business; Actuarial science; Market value; China; Accounting; Earnings; Political science; Law","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":[0.001699213,0.00006102111,0.00009636098,0.0003845059,0.0003358744,0.0009561045,0.0002416307,0.00005080325,0.0001334798],"category_scores_gemma":[0.0009794696,0.00005688301,0.00001872334,0.00004585762,0.00006734225,0.0010898,0.0001374341,0.0001616319,0.00004981515],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008446062,"about_ca_system_score_gemma":0.00007156817,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002081533,"about_ca_topic_score_gemma":0.00003717594,"domain_scores_codex":[0.9991148,0.00001570151,0.0003101826,0.0001246366,0.0003411934,0.00009348067],"domain_scores_gemma":[0.9981495,0.0000456707,0.000522511,0.00010712,0.00115785,0.00001733645],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003459494,0.00006249185,0.9414621,0.000006854584,0.00001646626,0.00001676552,0.00004290643,0.00005187231,0.0009184469,0.02736118,0.001104854,0.02892144],"study_design_scores_gemma":[0.0005167279,0.00003083011,0.9927815,0.00003723584,0.00001898746,0.00002547126,0.00007674524,0.0005065844,0.0005384407,0.003444997,0.001957788,0.00006473387],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9956426,0.00001415884,0.00009899332,0.001764523,0.0008807753,0.00008070782,0.000001345244,0.000006266753,0.001510633],"genre_scores_gemma":[0.998577,0.00005587357,0.00005499277,0.00008003056,0.001052245,0.000002068177,0.000009696006,0.00001208703,0.0001560327],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05131934,"threshold_uncertainty_score":0.9219738,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.154014644540801,"score_gpt":0.4298868818236156,"score_spread":0.2758722372828146,"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."}}