{"id":"W3122068856","doi":"10.1177/0148558x0001500311","title":"The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications","year":2000,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":296,"is_retracted":false,"has_abstract":true,"ca_institutions":"Kellogg's (Canada); University of British Columbia","funders":"","keywords":"Residual income valuation; Valuation (finance); Econometrics; Praise; Economics; Empirical research; Financial economics; Accounting; Psychology; Mathematics; Statistics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.003176457,0.0002022511,0.0002513079,0.0001615964,0.001072148,0.000681225,0.000413715,0.00006967581,0.00002305889],"category_scores_gemma":[0.00997713,0.0001684896,0.00009630515,0.0006561978,0.00009405672,0.00137773,0.0001125692,0.000392225,0.0001322023],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001031917,"about_ca_system_score_gemma":0.0000571716,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00001129174,"about_ca_topic_score_gemma":0.00001403082,"domain_scores_codex":[0.9979463,0.00003864294,0.0007444603,0.0002781287,0.000604004,0.0003885175],"domain_scores_gemma":[0.988843,0.0005107651,0.009712896,0.0002334895,0.0006805116,0.0000193642],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001105017,0.00005764553,0.007186729,0.00004306349,0.00003887772,0.000004127431,0.0001644393,0.03856876,0.0001840343,0.05543489,0.007969835,0.8902371],"study_design_scores_gemma":[0.0006813725,0.00003379094,0.06139379,0.0002824192,0.0001373667,0.00001713836,0.0001716499,0.04863929,0.00004045447,0.03739563,0.8508649,0.0003421751],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5221748,0.0004126258,0.4673395,0.006435628,0.0001647542,0.0004214025,0.000002884312,0.00006956392,0.002978828],"genre_scores_gemma":[0.9924914,0.0003170632,0.002386043,0.002418225,0.001642523,0.00004845411,0.000005378668,0.00003392396,0.0006569413],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8898949,"threshold_uncertainty_score":0.9983622,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01904517037156466,"score_gpt":0.2575942231529879,"score_spread":0.2385490527814232,"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."}}