{"id":"W4392560138","doi":"10.1111/1911-3838.12361","title":"How Management Accountants Purposefully Create Cash Flow Forecasts in Capital Budgeting: A Field Study of Product Development Decisions<sup>*</sup>","year":2024,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Cash flow; Field (mathematics); Product (mathematics); Cash management; Cash flow forecasting; Business; Accounting; Capital (architecture); Capital flows; Capital budgeting; Finance; Economics; Microeconomics; Mathematics; Geography","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.002461844,0.0003687444,0.0004396309,0.001341347,0.0003300175,0.001341003,0.0004758233,0.0000908531,0.00009086869],"category_scores_gemma":[0.002660431,0.0003354199,0.0001173921,0.001811707,0.00005897421,0.001519609,0.0005317743,0.0004115791,0.00007778763],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002169573,"about_ca_system_score_gemma":0.0001530111,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000961161,"about_ca_topic_score_gemma":0.0005713236,"domain_scores_codex":[0.9963175,0.00003970692,0.0007725498,0.001020421,0.001203771,0.0006460409],"domain_scores_gemma":[0.9982913,0.0002560665,0.0002994841,0.0004606827,0.0006685961,0.00002394339],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0004719526,0.003079627,0.3530532,0.001632256,0.0007214993,0.001370276,0.06417663,0.003594675,0.0003758346,0.005382107,0.005119688,0.5610222],"study_design_scores_gemma":[0.003793945,0.000332857,0.5224956,0.002923985,0.0003379244,0.00004808014,0.3648589,0.06825126,0.0007303051,0.003334578,0.03076998,0.002122644],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9916876,0.000691821,0.0001769921,0.0008958968,0.0003155062,0.001352193,0.000001639959,0.0001905236,0.004687805],"genre_scores_gemma":[0.9966714,0.00003018105,0.00110781,0.00006269598,0.0006135988,0.0001995805,0.000009817502,0.00006153475,0.001243427],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5588996,"threshold_uncertainty_score":0.9999098,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04102965925211968,"score_gpt":0.2990343573850766,"score_spread":0.2580046981329569,"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."}}