{"id":"W4408153216","doi":"10.2139/ssrn.5164215","title":"Accounting for Data Assets","year":2025,"lang":"en","type":"preprint","venue":"SSRN Electronic Journal","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Business","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":["metaepi_narrow","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.003440887,0.0002433327,0.0005488418,0.0003771077,0.0003488747,0.0002558362,0.001424632,0.0003367159,0.00002856241],"category_scores_gemma":[0.0006022467,0.0002949153,0.0002615328,0.0001602883,0.00003019533,0.0002544076,0.0007638912,0.002657715,0.0000397181],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009905178,"about_ca_system_score_gemma":0.002705651,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002874838,"about_ca_topic_score_gemma":0.001046812,"domain_scores_codex":[0.9966677,0.00001159239,0.0008679904,0.0006429348,0.00005428488,0.001755449],"domain_scores_gemma":[0.9979619,0.00009429433,0.0008759925,0.0009189268,0.00009656854,0.00005228139],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001713888,0.00004551655,0.01494943,0.0000439996,0.0002295654,4.329975e-7,0.00004109462,0.0002002133,5.30905e-7,0.9576675,0.003311061,0.02349346],"study_design_scores_gemma":[0.0003499242,0.00003016118,0.004156972,0.00004952504,0.0000377959,0.00001261744,0.00004717939,0.006582869,8.622663e-7,0.8287922,0.1596698,0.0002700782],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.03679044,0.04423754,0.8931625,0.003507736,0.00617063,0.0009244208,0.003997771,0.0000900209,0.01111894],"genre_scores_gemma":[0.9321768,0.03343179,0.005952749,0.0001007161,0.005857854,0.0001085304,0.001963809,0.0001045821,0.02030318],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8953863,"threshold_uncertainty_score":0.9999503,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05222923011668291,"score_gpt":0.2901076827275342,"score_spread":0.2378784526108513,"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."}}