{"id":"W7112544993","doi":"","title":"Disclosures regarding impairment of goodwill : A comparative study of annual reports of companies in Canada, Japan and Russia","year":2017,"lang":"sv","type":"article","venue":"KTH Publication Database DiVA (KTH Royal Institute of Technology)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Goodwill; Metglas; Gender equality; Age discrimination","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.005504247,0.0001786119,0.0003049088,0.006300521,0.001649456,0.003471509,0.0007763873,0.000538395,0.002271698],"category_scores_gemma":[0.03445331,0.0002300976,0.0003433447,0.0125388,0.001208714,0.0009645067,0.001565068,0.0005331486,0.000308324],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.009241404,"about_ca_system_score_gemma":0.01416866,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.6249833,"about_ca_topic_score_gemma":0.6077022,"domain_scores_codex":[0.9927852,0.001170595,0.0008849601,0.0003631779,0.003538558,0.001257519],"domain_scores_gemma":[0.9091892,0.01567815,0.05014355,0.001747567,0.01819834,0.005043224],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001253018,0.00003022199,0.9783216,0.0001105808,0.00005048272,0.0002167712,0.009943207,0.00004278146,0.00009169975,0.0003277749,0.002232913,0.008506588],"study_design_scores_gemma":[0.000002379921,0.00002633061,0.9813052,0.00005536516,0.00002127522,0.00009165446,0.01441273,0.00004810791,0.00006403512,0.00001808036,0.003942848,0.00001191709],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9907964,0.001717855,0.0000635036,0.0006510892,0.00002253472,0.00005005916,0.002556864,0.00001035079,0.004131347],"genre_scores_gemma":[0.9954392,0.001348418,0.00008644401,0.0001116961,0.00002286498,0.00002269482,0.001640117,0.000005515292,0.001322994],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3750167,"threshold_uncertainty_score":0.7544506,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01744990925859012,"score_gpt":0.2542749972341246,"score_spread":0.2368250879755345,"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."}}