{"id":"W4223627024","doi":"10.1111/1911-3846.12780","title":"Accounting for R&amp;D: Evidence and Implications*","year":2022,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Harm; Capitalization; Earnings; Accounting; Empirical evidence; Economics; Business; Actuarial science; Psychology; Social psychology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.01994922,0.0003297991,0.0003700667,0.01234297,0.0006988202,0.004292021,0.001597327,0.001170645,0.006064865],"category_scores_gemma":[0.1374208,0.0002769568,0.0004379065,0.01917876,0.004347946,0.002476642,0.001596066,0.00199135,0.000966049],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002906509,"about_ca_system_score_gemma":0.004278753,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0156928,"about_ca_topic_score_gemma":0.01457509,"domain_scores_codex":[0.9814839,0.007691061,0.002102166,0.001672712,0.006484681,0.0005655271],"domain_scores_gemma":[0.5253169,0.320915,0.08906369,0.01201114,0.04983952,0.002853793],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003193165,0.0003054466,0.7067744,0.005071407,0.0006009066,0.0006422705,0.001263345,0.0008758285,0.0001583398,0.05321549,0.03369885,0.1970745],"study_design_scores_gemma":[0.00007279138,0.0001993874,0.8386744,0.01420432,0.0006830844,0.0009112965,0.007821603,0.002053686,0.001064457,0.02312181,0.1111014,0.00009186585],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.261437,0.4815286,0.003101505,0.1323175,0.001369234,0.0001303541,0.004843147,0.0001023774,0.1151704],"genre_scores_gemma":[0.9063067,0.08666635,0.0009054746,0.003599094,0.001025056,0.00001680784,0.0007228907,0.00001338256,0.0007441645],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01994922,"threshold_uncertainty_score":0.1055028,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1137468744055942,"score_gpt":0.3492090165752021,"score_spread":0.2354621421696079,"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."}}