{"id":"W4392241856","doi":"10.1080/09638180.2024.2315142","title":"The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Debt; Business; Control (management); Value (mathematics); Fair value; Enterprise value; Economics; Finance; Statistics; Management","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.006160898,0.0005417102,0.0007302998,0.0002312516,0.0007878739,0.00215834,0.001531783,0.00005293213,0.0001597948],"category_scores_gemma":[0.02452331,0.0003880478,0.000310227,0.002011086,0.0001776786,0.002429028,0.000694852,0.0006267034,0.002270481],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001155973,"about_ca_system_score_gemma":0.00004088175,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003645188,"about_ca_topic_score_gemma":0.00003483743,"domain_scores_codex":[0.9960989,0.000372817,0.001083579,0.0007975372,0.00101026,0.0006368989],"domain_scores_gemma":[0.9883375,0.002910788,0.00736113,0.0009604327,0.0004059313,0.00002422126],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00008484872,0.0001742716,0.07148492,0.02336362,0.0006246239,0.0001272444,0.00006129286,0.0008572066,0.0004087758,0.05422794,0.08381922,0.764766],"study_design_scores_gemma":[0.0009595487,0.000070743,0.132985,0.05056882,0.0009178331,0.000004161293,0.00002661389,0.005054071,0.00001683268,0.0006788734,0.8078954,0.0008221476],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4690152,0.3019532,0.04910408,0.04644969,0.006870305,0.006468012,0.00005272884,0.003053609,0.1170332],"genre_scores_gemma":[0.987846,0.005772975,0.0000273016,0.004319174,0.001296387,0.00005717162,0.00004333368,0.0001671941,0.0004705104],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7639439,"threshold_uncertainty_score":0.9998571,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01524220557002626,"score_gpt":0.246510440374995,"score_spread":0.2312682348049687,"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."}}