{"id":"W1186000074","doi":"10.2139/ssrn.2492908","title":"Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program","year":2014,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Calgary; University of Waterloo","funders":"","keywords":"XBRL; Business; Accounting; Turnover; Voluntary disclosure; Economics; Management","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002180699,0.0001640526,0.0002639329,0.001472398,0.0009858486,0.001681298,0.0007820909,0.001156697,0.01219019],"category_scores_gemma":[0.008655218,0.0002129856,0.0002651261,0.001424756,0.0004583579,0.0007967387,0.0007204703,0.001484912,0.001315853],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004989243,"about_ca_system_score_gemma":0.001125302,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009408492,"about_ca_topic_score_gemma":0.01607704,"domain_scores_codex":[0.9984587,0.0002872837,0.0001566157,0.0002198138,0.00022717,0.0006502644],"domain_scores_gemma":[0.9789736,0.005389247,0.009716617,0.0004879535,0.001185073,0.004247422],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002919183,0.0004153247,0.9939744,0.00001105911,0.00003482738,0.0001224755,0.0006874318,0.0001234987,0.0004915696,0.0002019398,0.0005639857,0.003081484],"study_design_scores_gemma":[0.00001152086,0.0001996061,0.9950261,0.00001168332,0.0000131423,0.0001086868,0.003089462,0.0003329722,0.0001826931,0.00008724943,0.0009269086,0.00001009908],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9979867,0.00005081466,0.00007147023,0.0001245646,0.000005315369,0.00002667597,0.0006430394,0.000003709197,0.001087667],"genre_scores_gemma":[0.9970994,0.00004485064,0.00005567993,0.00005919206,0.00001690425,0.00002881854,0.0006567626,0.00000330528,0.0020351],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01219019,"threshold_uncertainty_score":0.04078025,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01474650669159356,"score_gpt":0.2335748547466199,"score_spread":0.2188283480550264,"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."}}