{"id":"W4416570659","doi":"10.1108/qram-11-2024-0240","title":"Playing ball: evaluation, valuation, and accountants in Major League Baseball","year":2025,"lang":"en","type":"article","venue":"Qualitative Research in Accounting & Management","topic":"Sports Analytics and Performance","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University; Université Laval","funders":"","keywords":"League; Valuation (finance); Value (mathematics); Financialization; Asset (computer security); Remuneration; Perspective (graphical); Positive accounting","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":[0.02838548,0.0001530097,0.0003237667,0.00208815,0.0002168872,0.0003052863,0.0002958144,0.0000697236,0.0004796796],"category_scores_gemma":[0.0005343479,0.0001782873,0.00003596688,0.001777839,0.0001149297,0.0005441528,0.0002491339,0.0003451848,0.0001358971],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005594222,"about_ca_system_score_gemma":0.00006064212,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003035743,"about_ca_topic_score_gemma":0.0008075958,"domain_scores_codex":[0.9973308,0.0002258196,0.0009401254,0.0006231676,0.0003317714,0.0005482844],"domain_scores_gemma":[0.9987306,0.0004463789,0.0001929668,0.0003116527,0.0002780434,0.000040337],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003412402,0.0001722379,0.5330621,0.0004581743,0.00009951343,0.000009914978,0.006052186,0.0009227514,0.000005610968,0.4425243,0.002063425,0.01459566],"study_design_scores_gemma":[0.001250742,0.00001659852,0.6841438,0.0002939633,0.000005833293,1.625542e-7,0.00808967,0.0944454,0.000003056839,0.2085219,0.003030748,0.0001980929],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8720162,0.002683967,0.001231151,0.003233292,0.0002090958,0.00158861,0.00002309895,0.00001869022,0.1189959],"genre_scores_gemma":[0.9966289,0.000577164,0.0006496261,0.0002695904,0.00002972251,0.0003409282,0.00002305778,0.000015105,0.001465885],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2340025,"threshold_uncertainty_score":0.9837897,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2346772246920593,"score_gpt":0.4745681373217188,"score_spread":0.2398909126296594,"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."}}