{"id":"W3135249701","doi":"","title":"Does the Income Statement Have Predictive Value","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Lakehead University","funders":"","keywords":"Income statement; Net income; Earnings; Revenue; Economics; Cash flow statement; Financial statement; Actuarial science; Comprehensive income; Operating cash flow; Accrual; Econometrics; Revenue recognition; Cash flow; Accounting; Gross income; Balance sheet; Audit; Public economics; Financial accounting; Accounting information system","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":[0.004830526,0.0004160949,0.0004809411,0.002135159,0.0002746405,0.001828551,0.000715439,0.000984277,0.004220946],"category_scores_gemma":[0.04002279,0.0001672981,0.000571222,0.001883178,0.0006868509,0.002810849,0.00076909,0.001303497,0.001305576],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004229356,"about_ca_system_score_gemma":0.0005197357,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003593886,"about_ca_topic_score_gemma":0.002751251,"domain_scores_codex":[0.9985479,0.0005003783,0.0001291397,0.0002175847,0.0004190645,0.0001860265],"domain_scores_gemma":[0.914274,0.05163529,0.0205995,0.00552687,0.005260748,0.002703482],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001462334,0.00008361048,0.9811183,0.00001512855,0.00007343443,0.00007210782,0.00009275867,0.001417277,0.00007156796,0.0005853422,0.0009571926,0.0153672],"study_design_scores_gemma":[0.00002717536,0.0002763922,0.9659204,0.00009174675,0.0001678542,0.0002011176,0.000657865,0.02501375,0.0008753597,0.004258797,0.002454645,0.00005490216],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9895657,0.000446254,0.001972427,0.00154905,0.0001147008,0.00001877299,0.001159612,0.00006898089,0.005104543],"genre_scores_gemma":[0.9983191,0.0001218753,0.0002694089,0.00006039689,0.00007028272,0.000004490283,0.0008316346,0.000006154545,0.0003165615],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004830526,"threshold_uncertainty_score":0.02554655,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01305849719346531,"score_gpt":0.2778495432216551,"score_spread":0.2647910460281898,"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."}}