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Record W4415559752 · doi:10.1111/joms.70010

Categorical Atypicality and Evaluation Accuracy: Who Make More Accurate Evaluations of Atypical Firms?

2025· article· en· W4415559752 on OpenAlexaff
Pengfei Wang, Jingjiang Liu

Bibliographic record

VenueJournal of Management Studies · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsInstitute on Governance
Fundersnot available
KeywordsCategorical variableEarningsCoherence (philosophical gambling strategy)Test (biology)Association (psychology)

Abstract

fetched live from OpenAlex

Abstract Prior literature on market categories and identities focuses primarily on whether categorical atypicality leads to positive or negative evaluation; however, much less is known about whether the evaluation is accurate or not. While it is important for producers to know if atypicality is penalized or rewarded, audiences are also concerned about whether their evaluation of atypical organizations is accurate, as well as how the evaluation can be improved. To shed light on this, we first test the association between categorical atypicality and evaluation accuracy. Distinguishing audiences in two dimensions – coverage coherence and typicality – we further theorize and examine which audiences are better able to evaluate atypical organizations. Analysing earnings forecasts for US firms, we find that analysts’ forecasts for atypical firms are not necessarily inaccurate, contrary to what prior theory would suggest. More importantly, the results show that analysts are more accurate in forecasting atypical firms when their coverages are more atypical and/or incoherent. The findings suggest that atypical and incoherent coverage enables analysts to better understand atypical firms, supporting our core conjecture of ‘unconventional audiences for atypical actors’.

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)0.015
metaresearch head score (Gemma)0.148
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.015
Threshold uncertainty score0.078

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0150.148
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.001
Science and technology studies0.0010.001
Scholarly communication0.0040.006
Open science0.0010.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0050.001

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 head0.042
GPT teacher head0.349
Teacher spread0.307 · 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 designObservational
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

Citations0
Published2025
Admission routes1
Has abstractyes

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