{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006978323,0.0009931987,0.000571634,0.004589234,0.0004836524,0.001610938,0.0007717612,0.0008854754,0.001973615],"category_scores_gemma":[0.0160879,0.0003507101,0.001314863,0.004229444,0.0008370465,0.001782538,0.001298795,0.001304243,0.0003148393],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006613787,"about_ca_system_score_gemma":0.001353612,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002923593,"about_ca_topic_score_gemma":0.002330742,"domain_scores_codex":[0.9965349,0.001761631,0.0002752334,0.0003724535,0.0008131231,0.0002425776],"domain_scores_gemma":[0.9787636,0.01668464,0.002298836,0.0006542982,0.001248869,0.0003497357],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001065821,0.0006115937,0.9623763,0.00009635287,0.0005534306,0.0002263044,0.0004710128,0.004854891,0.000856162,0.002512494,0.0001755864,0.02715917],"study_design_scores_gemma":[0.00003704237,0.001813695,0.8880913,0.0001703148,0.0006893672,0.0002452353,0.003903723,0.09616327,0.002545753,0.00448184,0.001796083,0.00006246773],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9832508,0.0004460196,0.01347974,0.0001398885,0.00001732964,0.0001583512,0.0002810326,0.00002712674,0.002199724],"genre_scores_gemma":[0.9930705,0.0002314542,0.005543922,0.00003334411,0.00002733374,0.0001199611,0.00039545,0.000005630962,0.0005723094],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006978323,"threshold_uncertainty_score":0.03690529,"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."}}