{"id":"W4390937467","doi":"10.2139/ssrn.4685107","title":"Is the Goodwill Impairment-Only Model Broken? An Examination of Post-Acquisition Accounting for Goodwill versus Other Intangibles","year":2024,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Goodwill; Amortization; Accounting; Intangible asset; Discretion; Business; Balance sheet; Actuarial science; Finance; Debt","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":[0.007399766,0.0006368849,0.001859163,0.002046429,0.001991403,0.007973253,0.003442068,0.002764945,0.01756714],"category_scores_gemma":[0.02393761,0.0004311894,0.002057589,0.00181027,0.005134474,0.01323158,0.004475126,0.00450491,0.00123319],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003315844,"about_ca_system_score_gemma":0.004421521,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02577637,"about_ca_topic_score_gemma":0.0220357,"domain_scores_codex":[0.9971156,0.0007856223,0.0001376598,0.0004619838,0.0006151565,0.0008840598],"domain_scores_gemma":[0.9784415,0.01001752,0.005478934,0.001782113,0.002368429,0.001911391],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0010341,0.0004008054,0.05960768,0.0002737029,0.0004139599,0.0007535235,0.001262464,0.01623215,0.0008686694,0.8767793,0.006971994,0.03540163],"study_design_scores_gemma":[0.0001968175,0.0004877159,0.0592188,0.0002545334,0.0005454871,0.0004817126,0.003031857,0.09158786,0.0006843025,0.8320023,0.01136864,0.0001399894],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7661659,0.004142333,0.03602128,0.05319834,0.0004595101,0.0002255261,0.001145723,0.0002822084,0.1383592],"genre_scores_gemma":[0.9936076,0.0006090747,0.0009330345,0.0006326291,0.0001167894,0.00001397624,0.0001372577,0.00004125474,0.003908428],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02577637,"threshold_uncertainty_score":0.05876797,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01020136133723709,"score_gpt":0.2413754845266107,"score_spread":0.2311741231893736,"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."}}