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Record W2267864348

The Full-Information Approach for Estimating Divisional Betas: Implementation Issues and Tests

2006· article· en· W2267864348 on OpenAlexaff
Jess H. Chua, Zhenyu Wu, Philip Chang

Bibliographic record

VenueSSRN Electronic Journal · 2006
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicFinancial Reporting and Valuation Research
Canadian institutionsUniversity of ManitobaUniversity of Calgary
Fundersnot available
KeywordsEconometricsCapital (architecture)Economics
DOInot available

Abstract

fetched live from OpenAlex

We discuss implementation problems and test approaches for using the full-information approach for estimating divisional betas. For both full-information and pure-play estimates, variations using capital structure adjusted betas perform better than those with raw betas, and those with betas estimated using the M&M no-tax type capital structure adjustment are better than those using the Hamada type adjustment. The choice of divisional weights does not make any statistically significant difference. We find that estimates from the pure-play approach are better than those from the full-information approach.

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 machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.055
metaresearch head score (Gemma)0.272
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: none
GenreCandidate signal: Methods · Consensus signal: Methods
Teacher disagreement score0.055
Threshold uncertainty score0.289

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0550.272
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0030.003
Science and technology studies0.0010.002
Scholarly communication0.0040.006
Open science0.0050.003
Research integrity0.0020.003
Insufficient payload (model declined to judge)0.0110.002

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 head0.018
GPT teacher head0.323
Teacher spread0.305 · 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 source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designSimulation or modeling
Domainnot available
GenreMethods

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

Citations3
Published2006
Admission routes1
Has abstractyes

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