{"id":"W3124478621","doi":"10.1007/s11142-019-9486-2","title":"The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment","year":2019,"lang":"en","type":"article","venue":"Review of Accounting Studies","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":false,"ca_institutions":"Wilfrid Laurier University; University of Waterloo","funders":"","keywords":"Valuation (finance); Counterintuitive; Economics; Market value; Debt; Equity (law); Equity value; Corporate finance; Residual income valuation; Financial economics; Monetary economics; Valuation effects; Finance; Internal debt; Debt levels and flows; Equity risk","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":[0.01027825,0.0001409515,0.0003614752,0.0001002968,0.0003150452,0.00006757028,0.0001677464,0.00004242486,0.00003879455],"category_scores_gemma":[0.009181876,0.00008061495,0.00009464617,0.0005133592,0.00007839246,0.0003546001,0.0001329355,0.0001263454,0.00005717658],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004636285,"about_ca_system_score_gemma":0.00004815446,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001142403,"about_ca_topic_score_gemma":0.000005728155,"domain_scores_codex":[0.9977903,0.0001460861,0.0008466456,0.0002303352,0.0008176079,0.0001690681],"domain_scores_gemma":[0.9948393,0.001722362,0.001557357,0.0003406992,0.001535148,0.000005110266],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00007104742,0.0001056324,0.275874,0.01841338,0.0005838374,1.226525e-7,0.0002660337,0.00009382946,0.001196662,0.08384175,0.02160103,0.5979527],"study_design_scores_gemma":[0.0002990987,0.00003499509,0.9698621,0.004861819,0.000286854,2.710132e-7,0.0002910332,0.002960236,0.00009388309,0.01522656,0.005953407,0.0001297497],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.936046,0.03780288,0.0001078639,0.01193033,0.0003907122,0.003646974,0.0000035764,0.00004466935,0.010027],"genre_scores_gemma":[0.977327,0.02134357,0.00009282149,0.0004882721,0.0003051755,0.000182103,0.00003037389,0.00001793519,0.0002127169],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6939881,"threshold_uncertainty_score":0.9991642,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09274671193511015,"score_gpt":0.3720588351342328,"score_spread":0.2793121231991226,"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."}}