{"id":"W3212787358","doi":"10.1287/mnsc.2022.4385","title":"A Hard Look at SPAC Projections","year":2022,"lang":"en","type":"article","venue":"Management Science","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":55,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Initial public offering; Benchmark (surveying); Revenue; Quarter (Canadian coin); Sample (material); Business; Econometrics; Economics; Accounting","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":[0.003761777,0.0002278757,0.0002337589,0.003022512,0.0007934111,0.003645973,0.0004320496,0.0004156968,0.007844023],"category_scores_gemma":[0.04182443,0.0002109283,0.0003108878,0.004980473,0.0007758563,0.005141411,0.001969726,0.001637952,0.001246245],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00122061,"about_ca_system_score_gemma":0.001095376,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008876363,"about_ca_topic_score_gemma":0.01239887,"domain_scores_codex":[0.9945701,0.001052074,0.0003790143,0.0004365918,0.003165221,0.0003969849],"domain_scores_gemma":[0.961208,0.01162256,0.01115389,0.002568302,0.01204719,0.00139989],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002456341,0.0001027131,0.6221755,0.0002722767,0.000145637,0.0005911959,0.003361769,0.006555289,0.001603444,0.05278618,0.09263077,0.2195296],"study_design_scores_gemma":[0.000007273643,0.000208335,0.8210876,0.0002655115,0.00003186644,0.0006795914,0.00857604,0.005067491,0.001938904,0.01400487,0.1480429,0.00008953705],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7320375,0.005211587,0.00964266,0.02748184,0.0005708877,0.0000747875,0.01257283,0.000595574,0.2118123],"genre_scores_gemma":[0.9874868,0.001595272,0.001489361,0.0011464,0.000288171,0.00001527387,0.003688053,0.00008134875,0.004209212],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008876363,"threshold_uncertainty_score":0.02624089,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01325258345356468,"score_gpt":0.2163065790671714,"score_spread":0.2030539956136067,"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."}}