{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003871185,0.0009675504,0.0005388239,0.01072653,0.001005278,0.006023673,0.0009068919,0.0007435976,0.03567604],"category_scores_gemma":[0.0304659,0.0004522348,0.0006603131,0.01264626,0.0004172881,0.003218967,0.001258583,0.001600504,0.02633001],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00233451,"about_ca_system_score_gemma":0.003987628,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00712157,"about_ca_topic_score_gemma":0.004932623,"domain_scores_codex":[0.9937144,0.0008574456,0.0006909416,0.0007708702,0.003562918,0.0004033984],"domain_scores_gemma":[0.9815733,0.002445574,0.003001299,0.006082301,0.006389994,0.0005076074],"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":[0.00005975516,0.00004976991,0.02211478,0.0003554217,0.00008362407,0.000113595,0.0001758058,0.00140086,0.001640321,0.1518977,0.3446333,0.4774751],"study_design_scores_gemma":[0.00001273648,0.00003840883,0.03102204,0.0003227538,0.00008462278,0.000450262,0.0001682466,0.005682785,0.006593918,0.06193867,0.8936389,0.0000467175],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.04221481,0.015153,0.1018736,0.01065627,0.004551845,0.001002909,0.1799397,0.0073931,0.6372148],"genre_scores_gemma":[0.3311918,0.01823872,0.0654574,0.001108298,0.002772631,0.0007494816,0.135081,0.00181711,0.4435836],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03567604,"threshold_uncertainty_score":0.1193482,"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."}}