{"id":"W4240860343","doi":"10.2139/ssrn.1470191","title":"Accounting Adjustments, Equity Analysts and Stock Prices","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Equity (law); Stock (firearms); Business; Financial economics; Economics; Econometrics; Geography","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":[],"consensus_categories":[],"category_scores_codex":[0.001321767,0.0002966905,0.0002356107,0.001570297,0.0004994062,0.00362533,0.0002920901,0.00105622,0.01427666],"category_scores_gemma":[0.02428683,0.0001660679,0.0002482024,0.002038561,0.0005155088,0.002186317,0.0004583559,0.001205395,0.001320224],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006321989,"about_ca_system_score_gemma":0.0007025452,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006122848,"about_ca_topic_score_gemma":0.009888488,"domain_scores_codex":[0.9995184,0.0001895016,0.00004841289,0.00006556288,0.0001310589,0.0000471291],"domain_scores_gemma":[0.9864256,0.00652035,0.005173039,0.00044142,0.0007708772,0.0006686472],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001553874,0.000790859,0.7337709,0.0002523599,0.0003787013,0.0005894521,0.001695607,0.003347352,0.001956257,0.05423104,0.02059062,0.180843],"study_design_scores_gemma":[0.00005555512,0.0001661668,0.9248902,0.00006580952,0.0001682885,0.0003082073,0.00116367,0.003307187,0.0004022306,0.05113528,0.01829885,0.00003859591],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9080384,0.01257249,0.002163283,0.008204475,0.0006317089,0.00003037451,0.0008681382,0.000148694,0.06734235],"genre_scores_gemma":[0.9845778,0.002373284,0.0003201772,0.0002060751,0.0004763711,0.000005984167,0.0003072198,0.00002042702,0.01171263],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01427666,"threshold_uncertainty_score":0.04776019,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03347052924066452,"score_gpt":0.3288924609111403,"score_spread":0.2954219316704758,"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."}}