{"id":"W3047287785","doi":"10.2308/tar-2016-0555","title":"CEO Overconfidence and the Timeliness of Goodwill Impairments","year":2020,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":85,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Overconfidence effect; Goodwill; Quarter (Canadian coin); Business; Actuarial science; Econometrics; Economics; Monetary economics; Accounting; Psychology; Social psychology","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007845467,0.000207562,0.0003320805,0.001686,0.0002768095,0.001241496,0.0004167882,0.0005965119,0.004572994],"category_scores_gemma":[0.06502949,0.0001410242,0.0004877457,0.001153055,0.0006335438,0.0008575635,0.001077582,0.001272677,0.0003553748],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000442142,"about_ca_system_score_gemma":0.0005059596,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002533019,"about_ca_topic_score_gemma":0.002561681,"domain_scores_codex":[0.9978687,0.0005992997,0.0003135595,0.0002238277,0.000601272,0.0003932951],"domain_scores_gemma":[0.6946298,0.08198053,0.1994104,0.007375445,0.006448649,0.01015524],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001607284,0.00004223637,0.9942,0.000008580585,0.00005079232,0.0000684817,0.0001235671,0.00104742,0.0001216389,0.0001797409,0.0000808851,0.003915931],"study_design_scores_gemma":[0.000005030437,0.0001658296,0.9964368,0.00001135231,0.00002492579,0.0001375597,0.000195355,0.002025174,0.0002163482,0.0005648771,0.0002062087,0.00001036678],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997872,0.0001684401,0.0004752986,0.0001992865,0.000006979644,0.000007203716,0.0001574953,0.000006678493,0.001106531],"genre_scores_gemma":[0.9996231,0.00003889231,0.00005674843,0.00001116769,0.0000139531,0.000001832498,0.00007844432,7.922862e-7,0.000175111],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007845467,"threshold_uncertainty_score":0.04149127,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01309678509648902,"score_gpt":0.2240978011239692,"score_spread":0.2110010160274802,"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."}}