{"id":"W4237331678","doi":"10.1092/dt0r-jneg-ql60-7cbp","title":"On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O'Keefe (CAR, Summer 2001)","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accrual; Cash flow; Valuation (finance); Economics; Econometrics; Dividend; Residual income valuation; Equity (law); Accounting; Earnings; Actuarial science; Financial economics; Finance; Equity risk","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":[0.07452445,0.001728884,0.003059809,0.0039185,0.00460215,0.0160358,0.005230526,0.0182922,0.006802172],"category_scores_gemma":[0.2370509,0.001016956,0.002645076,0.00634826,0.01195479,0.02558955,0.007045145,0.02829923,0.002017634],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01075753,"about_ca_system_score_gemma":0.008032056,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01223775,"about_ca_topic_score_gemma":0.01069979,"domain_scores_codex":[0.9602852,0.02421604,0.001838417,0.002667135,0.01025063,0.0007424705],"domain_scores_gemma":[0.7118118,0.254347,0.003813008,0.005325427,0.0230387,0.001664071],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0002783981,0.0002329772,0.001809285,0.000569895,0.000122583,0.000126662,0.002837003,0.004483027,0.0001573768,0.5429295,0.3834495,0.06300381],"study_design_scores_gemma":[0.0001726811,0.0001975954,0.002533736,0.003068672,0.00007191922,0.0001992999,0.003661537,0.01413539,0.000361129,0.721992,0.2533338,0.0002721297],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.002921321,0.03486628,0.01890571,0.9261944,0.008001433,0.0001073751,0.0002440457,0.0001455913,0.00861381],"genre_scores_gemma":[0.1352171,0.08690188,0.08571208,0.6444926,0.03251358,0.001082941,0.0007265159,0.0009345256,0.0124188],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.07452445,"threshold_uncertainty_score":0.3941277,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.4530396857185859,"score_gpt":0.4458273234147698,"score_spread":0.007212362303816111,"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."}}