{"id":"W3122447935","doi":"10.1111/j.1475-679x.2008.00314.x","title":"Inco Ltd.: Market Value, Fair Value, and Management Discretion","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":85,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo; University of British Columbia, Okanagan Campus; University of British Columbia","funders":"","keywords":"Discretion; Valuation (finance); Business; Market value; Accounting; Stock market; Actuarial science; Earnings management; Cash; Economics; Safe harbor; Finance; Earnings; Law","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.006532258,0.0002807138,0.0004096562,0.00127541,0.000918466,0.0006968362,0.0008430271,0.0001028623,0.0003665789],"category_scores_gemma":[0.004951358,0.0002540685,0.0001521592,0.001391135,0.0003209006,0.002839986,0.0009671089,0.001018988,0.0001564869],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001895335,"about_ca_system_score_gemma":0.00005472444,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002733982,"about_ca_topic_score_gemma":0.00001222086,"domain_scores_codex":[0.995308,0.00009686269,0.0008177392,0.0004370983,0.00252543,0.0008148295],"domain_scores_gemma":[0.9909186,0.0002404175,0.007503272,0.0003584265,0.0009297053,0.0000495467],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0008894391,0.0007603256,0.3282684,0.003114429,0.0006728033,0.002357769,0.000575108,0.0009283806,0.001025378,0.04649198,0.4430305,0.1718855],"study_design_scores_gemma":[0.001969137,0.0001027418,0.3649914,0.0009218692,0.0001172038,0.0001474621,0.0009351379,0.003852173,0.00007193044,0.005782621,0.6205644,0.000543889],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8379663,0.0005847642,0.02942884,0.003956869,0.0006835142,0.0006516576,0.000002027878,0.0001024275,0.1266236],"genre_scores_gemma":[0.9868391,0.001082989,0.002089442,0.0006826085,0.002306957,0.0000124839,0.000002985859,0.00007509219,0.006908388],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1775339,"threshold_uncertainty_score":0.9999912,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0223172508408428,"score_gpt":0.2836350345570705,"score_spread":0.2613177837162277,"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."}}