{"id":"W2735557165","doi":"10.2139/ssrn.875440","title":"Performance Measures in Income Trusts: Quality and Relevance for Trust Unit Valuation","year":2006,"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":"Brock University; Université du Québec à Montréal","funders":"","keywords":"Valuation (finance); Actuarial science; Relevance (law); Unit (ring theory); Business; Quality (philosophy); Accounting; Economics; Econometrics; Psychology; Political science; Law","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":[0.01649771,0.0004001397,0.0007756219,0.006906343,0.000767337,0.004540468,0.0009372976,0.0008016538,0.003533668],"category_scores_gemma":[0.1608768,0.00022776,0.0004297835,0.01333053,0.001618921,0.005548167,0.002313835,0.001055954,0.0005087315],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002592042,"about_ca_system_score_gemma":0.001276534,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00424286,"about_ca_topic_score_gemma":0.0038099,"domain_scores_codex":[0.9859828,0.006918135,0.00185814,0.0006368196,0.003802419,0.0008016713],"domain_scores_gemma":[0.8624654,0.06067565,0.04274036,0.007572849,0.02159938,0.004946349],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0006935477,0.0002178388,0.8448433,0.0002507847,0.0002939793,0.0001306372,0.003083366,0.004321247,0.0003056365,0.02821631,0.003759366,0.1138841],"study_design_scores_gemma":[0.0000463312,0.0007065113,0.9263949,0.0003352672,0.0001635132,0.0002143518,0.005134482,0.02160949,0.001472339,0.0383804,0.005462491,0.00008001421],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9540522,0.001822872,0.02591545,0.001128789,0.0001622827,0.00008000412,0.001532039,0.0001203064,0.0151861],"genre_scores_gemma":[0.997881,0.0001188116,0.00133616,0.00001541812,0.00003516977,0.0000214701,0.000272117,0.00001031127,0.0003094445],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01649771,"threshold_uncertainty_score":0.08724922,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01905789341248614,"score_gpt":0.2518705958045607,"score_spread":0.2328127023920746,"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."}}