{"id":"W3183410981","doi":"10.1080/09638180.2021.1945939","title":"Do Foreign Cash Holdings Generate Uncertainty for Analysts?","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University; Center for Interuniversity Research and Analysis on Organizations","funders":"Concordia University","keywords":"Cash flow forecasting; Cash; Business; Multinational corporation; Earnings; Operating cash flow; Cash flow; Cash flow statement; Cash management; Cash and cash equivalents; Subsidiary; Monetary economics; Cash conversion cycle; Accounting; Finance; Economics","routes":{"ca_aff":true,"ca_fund":true,"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":[0.004944794,0.0003367592,0.0004774061,0.001501864,0.0004215954,0.003075699,0.0003390509,0.0009688927,0.002197549],"category_scores_gemma":[0.05379814,0.000217974,0.0003424739,0.001182592,0.0007255749,0.003317291,0.0008977075,0.0009671932,0.0002451121],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008908504,"about_ca_system_score_gemma":0.0005945918,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00399057,"about_ca_topic_score_gemma":0.003524847,"domain_scores_codex":[0.9979975,0.0006244381,0.0001609015,0.0002986003,0.0006776279,0.0002409771],"domain_scores_gemma":[0.9337751,0.03480075,0.02651193,0.001608343,0.002313257,0.0009905891],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005731582,0.0001393029,0.8416988,0.0002156218,0.0004724722,0.0008723576,0.004564433,0.009793811,0.0008306935,0.0193357,0.004114188,0.1173896],"study_design_scores_gemma":[0.00007228656,0.0004121847,0.8339462,0.0006303458,0.0006144639,0.001229133,0.01064561,0.02615139,0.00252618,0.1057596,0.0177862,0.0002264882],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9612156,0.006402376,0.005313352,0.009231725,0.000152853,0.00002304122,0.0005113262,0.00005043241,0.01709942],"genre_scores_gemma":[0.9985625,0.0006765522,0.0001727791,0.0001608508,0.0001166638,0.000003370521,0.00007357377,0.000003257624,0.0002304184],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004944794,"threshold_uncertainty_score":0.02615082,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02299518932875427,"score_gpt":0.2459248192103643,"score_spread":0.2229296298816101,"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."}}