{"id":"W3020204736","doi":"10.5539/ibr.v13n5p46","title":"Value Relevance of Accounting Information in the Botswana Listed Companies","year":2020,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Book value; Earnings per share; Dividend; Earnings; Share price; Equity (law); Stock exchange; Accounting information system; Business; Earnings response coefficient; Market value; Economics; Value (mathematics); Accounting; Market price; Price–earnings ratio; Ordinary least squares; Financial economics; Finance; Econometrics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001005275,0.0001288638,0.0001434079,0.002925084,0.000307768,0.001469449,0.0001994229,0.0002277235,0.0008932588],"category_scores_gemma":[0.01201412,0.0001056966,0.0002081009,0.003656643,0.0003452942,0.000770517,0.0005220506,0.0003910743,0.0001031099],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001168187,"about_ca_system_score_gemma":0.001014639,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01841017,"about_ca_topic_score_gemma":0.02712473,"domain_scores_codex":[0.9991435,0.0002609693,0.0000967873,0.00008420565,0.0002745372,0.0001399194],"domain_scores_gemma":[0.9881437,0.006484781,0.003517905,0.0002806162,0.001316212,0.0002568146],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004184365,0.00002796588,0.9862297,0.00003780728,0.0000300672,0.0002790933,0.0007019617,0.0002227876,0.0005165243,0.0002101069,0.0001152154,0.01158694],"study_design_scores_gemma":[9.416648e-7,0.00002466517,0.9960659,0.00003724167,0.0000194052,0.0001569203,0.001928204,0.0006917018,0.0002920762,0.0001450245,0.0006330723,0.000004778147],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9981179,0.0002288875,0.00004939322,0.000131842,0.000005004434,0.000005580954,0.0001674226,0.000001590493,0.001292459],"genre_scores_gemma":[0.9995055,0.00009885195,0.00004345528,0.000009977677,0.000004059056,0.000001875025,0.0001332846,6.653259e-7,0.0002023422],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01841017,"threshold_uncertainty_score":0.03660601,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04330838739132398,"score_gpt":0.3062568901569362,"score_spread":0.2629485027656122,"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."}}