{"id":"W3142321110","doi":"10.2139/ssrn.1470978","title":"Accounting for Intangibles and Managerial Information*","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accounting; Business; Accounting information system; Management accounting","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":[0.001471847,0.0006559874,0.0005622151,0.003386415,0.001012743,0.006015704,0.0004382594,0.001013651,0.01568287],"category_scores_gemma":[0.01327353,0.0002099075,0.0002575851,0.009824621,0.0009588571,0.004326861,0.0007883864,0.001196738,0.004218177],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001857864,"about_ca_system_score_gemma":0.002564937,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00814274,"about_ca_topic_score_gemma":0.01195716,"domain_scores_codex":[0.9988133,0.0003040959,0.0001422151,0.0001361419,0.0004781212,0.0001261191],"domain_scores_gemma":[0.9919677,0.003328792,0.001885702,0.0009442421,0.001637956,0.0002355582],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00007246347,0.00003505334,0.01371126,0.0003552898,0.00004711669,0.0001255263,0.0002538256,0.001709128,0.0001794249,0.6294206,0.1235667,0.2305236],"study_design_scores_gemma":[0.000009944327,0.0000590329,0.03120605,0.0005994661,0.00007823169,0.0003323966,0.0004170465,0.008444822,0.001361102,0.6210123,0.3364219,0.00005775886],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1013294,0.1532145,0.04739677,0.08176297,0.01242317,0.00008935653,0.008876523,0.0011311,0.5937762],"genre_scores_gemma":[0.7474076,0.07195639,0.007184629,0.0009151024,0.004874599,0.00004495122,0.002661208,0.0001775454,0.1647779],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01568287,"threshold_uncertainty_score":0.05246443,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003925885483949852,"score_gpt":0.1973821418987753,"score_spread":0.1934562564148255,"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."}}