{"id":"W3197360762","doi":"10.1016/j.cpa.2021.102357","title":"Framing accounting for goodwill: Intractable controversies between users and standard setters","year":2021,"lang":"en","type":"article","venue":"Critical Perspectives on Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Ottawa","funders":"","keywords":"Goodwill; Accounting; Framing (construction); Audit; Financial statement; Accountability; Business; Public interest; Public relations; Economics; Political science; Law","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":["sts"],"consensus_categories":[],"category_scores_codex":[0.05469739,0.00124784,0.001825293,0.006982455,0.01735126,0.03801969,0.003393242,0.02190521,0.005610348],"category_scores_gemma":[0.06699023,0.001065599,0.0008155385,0.005641975,0.1045709,0.04760157,0.01057882,0.02622542,0.0006382439],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01515615,"about_ca_system_score_gemma":0.0095365,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007744639,"about_ca_topic_score_gemma":0.006458705,"domain_scores_codex":[0.9638345,0.02748191,0.0008249668,0.00202875,0.003737578,0.002092323],"domain_scores_gemma":[0.893941,0.08980255,0.003825904,0.004469745,0.005828279,0.002132525],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.000007241799,0.000004597464,0.00004830411,0.00001709648,0.000002730878,0.00001908157,0.00585391,0.00005816117,0.00002367291,0.9894202,0.002565179,0.001979858],"study_design_scores_gemma":[0.000008041869,0.000004312202,0.00008223949,0.0001234569,0.000006115184,0.000013551,0.004443869,0.0002102281,0.00006261918,0.974471,0.02056134,0.00001319895],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.02687831,0.02245575,0.03480677,0.7785724,0.003405703,0.00003658524,0.00007509961,0.00007394665,0.1336955],"genre_scores_gemma":[0.9370852,0.006150045,0.006468567,0.03720722,0.006788947,0.0001049061,0.00003757726,0.0002185874,0.005938931],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9826487,"threshold_uncertainty_score":0.2892709,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01063097888570141,"score_gpt":0.2582543579929324,"score_spread":0.247623379107231,"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."}}