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Record W1496191299 · doi:10.5539/res.v7n7p262

The Mechanism of Distinguishing Key Factors of Nonpublic Corporation Value Based on Differentiation Methods

2015· article· en· W1496191299 on OpenAlexvenueno aff
Irina Arkadyevna Kaluzhskikh

Bibliographic record

VenueReview of European Studies · 2015
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsnot available
Fundersnot available
KeywordsCorporationValuation (finance)Economic Value AddedShareholderValue (mathematics)Profitability indexMarket value addedEconomicsBusinessActuarial scienceMicroeconomicsAccountingEnterprise valueFinanceIncentiveMathematicsStatisticsCorporate governance

Abstract

fetched live from OpenAlex

The paper studies business value indicator as a main criterion of corporation management, reflecting stockholders’ interests in their investment profitability increase. The model of corporation valuation model is represented based on income approach and economic value added (EVA) calculation methods as a sum of predicted values of EVA generated by the corporation discounted to the current period of time. The indicator of economic value added (EVA) was selected as a basic one since it includes factors (NOPAT, WACC, IC) necessary for corporation value management based on process approach. Four levels of variables influencing evaluation outcome are distinguished by means of corporation valuation model factors decomposition. Economic and mathematical models of individual factors impact assessment on corporation cost value are developed based on the method of model differentiation by distinguished factors, that allows defining degree of impact of each factor on the resulting indicator. The paper suggests the mechanism of distinguishing key factors of nonpublic corporation value including the algorithm of factors ranging. Such mechanism is of prime importance to corporation management since it allows distinguishing factors having the greater influence on its value, therefore, requiring for more concentrated management activities (planning, control, etc.).

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.008
metaresearch head score (Gemma)0.022
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.599
Threshold uncertainty score0.986

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0080.022
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.255
GPT teacher head0.419
Teacher spread0.164 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2015
Admission routes1
Has abstractyes

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