{"id":"W3123944051","doi":"","title":"Accounting Based Valuation Models: What Have We Learned?","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Valuation (finance); Accounting; Economics; Accounting research; Empirical evidence; Presentation (obstetrics); Econometrics; Actuarial science; Epistemology","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":[0.01471441,0.001275609,0.002465031,0.002072301,0.0009620085,0.007683171,0.00418749,0.004151963,0.005589705],"category_scores_gemma":[0.05181111,0.0007697066,0.0009453961,0.003948076,0.006930196,0.02213108,0.002421344,0.007416228,0.001691524],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002512969,"about_ca_system_score_gemma":0.00284807,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006386347,"about_ca_topic_score_gemma":0.003642194,"domain_scores_codex":[0.9970456,0.001833296,0.0001464306,0.0003418264,0.0004631929,0.0001696552],"domain_scores_gemma":[0.9548907,0.03562831,0.001466413,0.002463715,0.004650921,0.0008999667],"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":[0.0002084453,0.0002448497,0.005550007,0.004124322,0.0003270082,0.0001714117,0.0008068207,0.01008232,0.0001189142,0.4433707,0.0392541,0.4957412],"study_design_scores_gemma":[0.00003236569,0.00008261624,0.001937547,0.00352288,0.00008544743,0.0001333587,0.001364792,0.01203022,0.0001257245,0.9009742,0.07964678,0.00006407339],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.01271491,0.7764148,0.0204536,0.174439,0.003015307,0.00002449008,0.0003987438,0.0001325876,0.0124064],"genre_scores_gemma":[0.1735863,0.7885386,0.01159931,0.01222901,0.01138904,0.0000544985,0.0004328332,0.00006723071,0.002103163],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.01471441,"threshold_uncertainty_score":0.07781821,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07272468161485376,"score_gpt":0.3107185359255459,"score_spread":0.2379938543106921,"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."}}