{"id":"W3176664149","doi":"","title":"Value Relevance of Non-Accounting Financial Information","year":2019,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Business; Relevance (law); Accounting; Value (mathematics); Quarter (Canadian coin); Accounting information system; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001845505,0.0001885361,0.0002097403,0.00123146,0.0002217413,0.00205029,0.000294886,0.0004883789,0.003866925],"category_scores_gemma":[0.052745,0.0001120835,0.0001445829,0.001078732,0.0003947942,0.001807898,0.0006446239,0.0005011501,0.0003504678],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004726897,"about_ca_system_score_gemma":0.0004940788,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00107267,"about_ca_topic_score_gemma":0.001457287,"domain_scores_codex":[0.9978105,0.0008344291,0.0001684341,0.0001463206,0.0008718504,0.0001684361],"domain_scores_gemma":[0.9277493,0.04061969,0.02348881,0.002718715,0.004194734,0.001228814],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009173816,0.0003489005,0.7987933,0.0003261894,0.0001297016,0.0008163922,0.00278007,0.001663916,0.01095439,0.00591849,0.001879272,0.175472],"study_design_scores_gemma":[0.000031027,0.0003707109,0.9659859,0.0001336827,0.0001164099,0.0005822512,0.003515475,0.005841704,0.005637843,0.01066813,0.007075871,0.00004100653],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9797054,0.0008427428,0.001023519,0.0009711123,0.00004926906,0.00002772878,0.00017995,0.00001828888,0.0171819],"genre_scores_gemma":[0.9989446,0.0001994592,0.0001774425,0.00005564402,0.00006331361,0.000002417244,0.00007796632,0.000003219942,0.0004758925],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003866925,"threshold_uncertainty_score":0.01293612,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.002448244043063691,"score_gpt":0.1833053860100559,"score_spread":0.1808571419669923,"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."}}