{"id":"W4408232894","doi":"10.2139/ssrn.5168803","title":"Regressions on skewed variables in accounting and corporate finance","year":2025,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Corporate finance; Business; Econometrics; Economics; Finance","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":[],"consensus_categories":[],"category_scores_codex":[0.003842363,0.0001086695,0.0001522065,0.000456135,0.0003602258,0.0002343234,0.0001527273,0.00006332788,0.00001290101],"category_scores_gemma":[0.001275074,0.00009300854,0.00003515115,0.0007501225,0.00003258045,0.0003572228,0.00007643109,0.001139314,0.00002046946],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001914824,"about_ca_system_score_gemma":0.0009387195,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002596182,"about_ca_topic_score_gemma":0.0006543379,"domain_scores_codex":[0.9981706,0.00002372164,0.0003251543,0.0002002314,0.0002373564,0.001042959],"domain_scores_gemma":[0.9992737,0.00007421931,0.0003709821,0.0001142545,0.0001616851,0.000005160318],"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":[0.00006297143,0.00005078007,0.0980583,0.0000252604,0.00001484861,0.00001024051,0.00000907712,0.0002067236,0.0002135804,0.8448926,0.0006173523,0.05583824],"study_design_scores_gemma":[0.0009047477,0.00002706018,0.1086287,0.0004211334,0.00001758026,0.00001476137,0.0002891911,0.006641624,0.00002431377,0.8709758,0.01188967,0.0001654096],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9832146,0.0006151972,0.0008517447,0.002471959,0.0002384629,0.0001238722,2.113755e-7,0.00002680727,0.01245718],"genre_scores_gemma":[0.9953704,0.0006003126,0.00004065188,0.0004176011,0.0002527456,0.000008717946,0.000002064978,0.00001000973,0.003297519],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05567283,"threshold_uncertainty_score":0.4949818,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02700308954590899,"score_gpt":0.2908334941363195,"score_spread":0.2638304045904106,"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."}}