{"id":"W1486748301","doi":"10.2139/ssrn.2201014","title":"Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; Accounting; Executive information system; Voluntary disclosure; Turnover; Knowledge management; Information system; Management information systems; Computer science; Management; Economics","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":[0.02111985,0.0001574676,0.000160054,0.001825544,0.001400345,0.00426372,0.001022858,0.0009707041,0.003449745],"category_scores_gemma":[0.09438277,0.0003254439,0.0003006605,0.0009603364,0.00133417,0.002744683,0.003424728,0.002334421,0.0004281189],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001312476,"about_ca_system_score_gemma":0.005551089,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006699848,"about_ca_topic_score_gemma":0.01348046,"domain_scores_codex":[0.9880425,0.005114602,0.00125518,0.0006965374,0.003185933,0.001705211],"domain_scores_gemma":[0.825554,0.07701373,0.05250671,0.00895153,0.01817238,0.01780169],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002187322,0.002148235,0.9314678,0.00005743473,0.00005485851,0.0001558677,0.01849387,0.000373983,0.0008314734,0.003432414,0.001118904,0.04164638],"study_design_scores_gemma":[0.00001847107,0.0003451947,0.9806234,0.00007100485,0.00001715766,0.0001598791,0.01408678,0.0007667106,0.0003950954,0.0008146882,0.002673658,0.00002801281],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9932995,0.00003959162,0.0001731094,0.0006003501,0.000009001323,0.00002658073,0.00003198253,0.000007516627,0.00581237],"genre_scores_gemma":[0.9981464,0.00002554471,0.0003262804,0.00009084083,0.000005330114,0.00002186134,0.00006109015,0.000005162346,0.001317466],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02111985,"threshold_uncertainty_score":0.1116937,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01054105657389311,"score_gpt":0.2119350914059597,"score_spread":0.2013940348320666,"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."}}