{"id":"W4401701479","doi":"10.3390/jrfm17080371","title":"Evaluating the Relationship between Accounting Variables, Value-Based Management Variables, and Shareholder Returns: An Empirical Approach","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Shareholder value; Shareholder; Econometrics; Business; Value (mathematics); Economics; Mathematics; Statistics; Finance; Corporate governance","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":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01032508,0.0002650599,0.0003476637,0.0006829992,0.0008220692,0.001365021,0.0003446985,0.0001285261,0.00002316129],"category_scores_gemma":[0.001432473,0.0001906289,0.0001232958,0.001111247,0.00009750323,0.001029258,0.0003061178,0.000724471,0.000009474404],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000749294,"about_ca_system_score_gemma":0.00009428565,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001285014,"about_ca_topic_score_gemma":0.000006241021,"domain_scores_codex":[0.9969525,0.0001454562,0.0009586404,0.0004689626,0.001064033,0.0004104574],"domain_scores_gemma":[0.998202,0.0005872882,0.0006130264,0.0003000629,0.0002480011,0.0000495904],"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":[0.0001720827,0.0001787071,0.4236308,0.001973963,0.0001248289,0.0001362801,0.0004114854,0.002953011,0.000004565747,0.1380864,0.004513401,0.4278145],"study_design_scores_gemma":[0.001030265,0.0001127329,0.8391197,0.0007863439,0.0008721225,0.00001547816,0.0005461472,0.05771449,9.422907e-7,0.0504472,0.04901365,0.0003408836],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8565961,0.003040694,0.1293531,0.001239442,0.0009338378,0.001131856,0.00001275198,0.0001366435,0.007555581],"genre_scores_gemma":[0.9851514,0.0001622669,0.01195888,0.0004652509,0.001922326,0.00003451459,0.0000233405,0.0000397046,0.0002422979],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4274736,"threshold_uncertainty_score":0.9996716,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.132340351931299,"score_gpt":0.3684589652959619,"score_spread":0.2361186133646629,"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."}}