{"id":"W6940911652","doi":"10.11575/prism/41569","title":"The impact of intangible intensity on the amount and quality of accruals, the tone of narrative disclosures, and the stock of capital assets","year":2023,"lang":"en","type":"other","venue":"Open MIND","topic":"","field":"","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Government of Alberta","keywords":"Accrual; Amortization; Earnings; Stock (firearms); Cash flow; Book value; Cash; Earnings quality; Working capital","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"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":[0.004100295,0.0004232258,0.0003437597,0.00103194,0.0003687576,0.003891859,0.0007079483,0.0007456644,0.009383681],"category_scores_gemma":[0.03371311,0.0002377579,0.000605462,0.001344162,0.001044942,0.00262179,0.001583416,0.001667389,0.0009195335],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007750487,"about_ca_system_score_gemma":0.0007061895,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002438254,"about_ca_topic_score_gemma":0.002208343,"domain_scores_codex":[0.9980475,0.0006836031,0.0001358293,0.0002659206,0.0006024904,0.0002646655],"domain_scores_gemma":[0.9017397,0.06954699,0.02050489,0.00288186,0.002742008,0.00258455],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007818324,0.0005842863,0.9473839,0.0001400589,0.0003349796,0.0002821148,0.0006818776,0.005993628,0.002475647,0.00660294,0.0006454287,0.03409329],"study_design_scores_gemma":[0.00001981149,0.0004151739,0.9885795,0.00006136858,0.0001741403,0.00009320115,0.0009147709,0.003641688,0.001916167,0.00288857,0.001269865,0.00002590755],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9873799,0.0007694907,0.001071241,0.0003931282,0.00001286887,0.00002523875,0.0002340631,0.00001349901,0.01010054],"genre_scores_gemma":[0.9965692,0.0005018182,0.0005861047,0.00005857515,0.00003085313,0.00001232399,0.0002867608,0.000009669856,0.001944787],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009383681,"threshold_uncertainty_score":0.03139156,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07686124586388551,"score_gpt":0.404361129944605,"score_spread":0.3274998840807195,"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."}}