{"id":"W2989801009","doi":"10.1002/jcaf.22419","title":"Annual reporting, agency costs, and firm valuations","year":2019,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"Acadia University","funders":"","keywords":"Goodwill; Profitability index; Business; Agency cost; Shareholder; Free cash flow; Agency (philosophy); Accounting; Monetary economics; Term (time); Finance; Cash flow; Investment (military); Economics; Corporate governance","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":[0.004629096,0.0001536822,0.0001918697,0.002686899,0.0003013492,0.002262694,0.0003164571,0.0003221971,0.004310926],"category_scores_gemma":[0.06593049,0.0001196086,0.000225042,0.002829518,0.000340407,0.001198519,0.0004597547,0.0004898763,0.0003695213],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009216435,"about_ca_system_score_gemma":0.0004657131,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002981825,"about_ca_topic_score_gemma":0.002565978,"domain_scores_codex":[0.9971373,0.001037663,0.00043935,0.0001687142,0.0009444879,0.0002724653],"domain_scores_gemma":[0.7885593,0.07899641,0.1137277,0.005324015,0.01011132,0.003281331],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003477337,0.0001912589,0.9488887,0.00005493233,0.0001358413,0.0001816482,0.0002186125,0.005244883,0.0003653144,0.003841729,0.002746804,0.03778239],"study_design_scores_gemma":[0.00001503274,0.0001638937,0.9841002,0.0000500702,0.00007229747,0.000323225,0.0003203843,0.009217991,0.0004847847,0.002947172,0.002265183,0.00003968411],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9904722,0.0004978621,0.0005952991,0.0003272115,0.00002202118,0.00002176314,0.001509919,0.00002628329,0.006527298],"genre_scores_gemma":[0.9986635,0.0001111871,0.000169782,0.00001168611,0.00002614475,0.000005798007,0.0004463233,0.000002850345,0.0005626701],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004629096,"threshold_uncertainty_score":0.02448124,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02938641122494067,"score_gpt":0.2435837252329021,"score_spread":0.2141973140079614,"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."}}