{"id":"W4394993366","doi":"10.2139/ssrn.4800818","title":"Reassessed Earnings with Capitalized 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 Calgary","funders":"","keywords":"Earnings; Business; Accounting; Economics","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":[0.00108944,0.0002609518,0.0002140979,0.0009252473,0.0003536604,0.002504582,0.0005113549,0.0005527502,0.005962871],"category_scores_gemma":[0.01016191,0.0001144316,0.0001903267,0.0007692702,0.0009777523,0.002779444,0.0007760536,0.0009386811,0.0005786987],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005802136,"about_ca_system_score_gemma":0.0003444108,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001751371,"about_ca_topic_score_gemma":0.001387411,"domain_scores_codex":[0.9996141,0.00006320993,0.00003798552,0.00007912175,0.0001417442,0.00006385429],"domain_scores_gemma":[0.9964924,0.001263504,0.0004545083,0.00106497,0.000589342,0.0001352527],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.005283549,0.0006109544,0.1372008,0.0003821024,0.0002133619,0.007092997,0.006610035,0.02931013,0.1506292,0.174919,0.007340237,0.4804077],"study_design_scores_gemma":[0.0001761206,0.00224312,0.3675785,0.0003419354,0.0003668124,0.004918572,0.005789387,0.1342479,0.2617854,0.1644981,0.0576539,0.0004002704],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9754301,0.0006074714,0.01018614,0.000585234,0.0003132427,0.00001582043,0.0002805702,0.0001682977,0.01241308],"genre_scores_gemma":[0.9931548,0.0001283484,0.003084532,0.00002760269,0.00003327378,0.00000324618,0.00006920573,0.00003226491,0.003466738],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005962871,"threshold_uncertainty_score":0.01994783,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004407498625126891,"score_gpt":0.2021120383440494,"score_spread":0.1977045397189225,"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."}}