{"id":"W2923892162","doi":"","title":"PERTINENCE DU GOODWILL ACQUIS AU REGARD DES RESULTATS RESIDUELS NETS ET ADDITIONNELS : RELATION THEORIQUE ET ETUDE EMPIRIQUE SUR LE MARCHE FRANCAIS","year":2014,"lang":"en","type":"preprint","venue":"HAL (Le Centre pour la Communication Scientifique Directe)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Goodwill; Residual income valuation; Earnings; Net income; Passive income; Residual; Welfare economics; Valuation (finance); Economics; Econometrics; Computer science; Accounting; Algorithm; Gross income; Public economics","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":[0.009590469,0.0004880806,0.0006689114,0.004684587,0.001736352,0.006561327,0.0007392062,0.0008886657,0.006244986],"category_scores_gemma":[0.07225747,0.0003208255,0.0006954415,0.003476074,0.005079389,0.005561281,0.002183172,0.001532005,0.0003345101],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00381005,"about_ca_system_score_gemma":0.001380025,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01023382,"about_ca_topic_score_gemma":0.007897549,"domain_scores_codex":[0.9943815,0.001650594,0.0003596502,0.00105301,0.002054917,0.0005003791],"domain_scores_gemma":[0.9047641,0.0637701,0.01778327,0.004368049,0.00744191,0.001872708],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000583814,0.0003039444,0.4675952,0.0005077149,0.0006190593,0.001544102,0.007307872,0.02050698,0.003883397,0.3518864,0.001569087,0.1436925],"study_design_scores_gemma":[0.00007748625,0.0005537019,0.6058856,0.0005282307,0.000410167,0.002099459,0.006180518,0.03856128,0.004622444,0.3154664,0.02543537,0.0001791427],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9319972,0.002987208,0.02069071,0.001914831,0.00005626129,0.0000434451,0.00009349597,0.00008040234,0.04213646],"genre_scores_gemma":[0.9960318,0.0004986317,0.001671688,0.0000268395,0.00003860209,0.00000972753,0.00003416422,0.00001032858,0.001678178],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01023382,"threshold_uncertainty_score":0.0507198,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01631787437652263,"score_gpt":0.2204891282838269,"score_spread":0.2041712539073043,"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."}}