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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 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)0.003
metaresearch head score (Gemma)0.010
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.744
Threshold uncertainty score0.998

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.010
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.001
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 head0.042
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 teacher head, not a consensus.

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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