{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006811882,0.0001612402,0.0003410635,0.0002256238,0.0003896662,0.0001143995,0.00006818237,0.00009055279,0.00000141847],"category_scores_gemma":[0.0032487,0.0001456348,0.00007585452,0.0002450226,0.00005476743,0.002356903,0.0000912451,0.0006841669,0.000004568037],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002509652,"about_ca_system_score_gemma":0.0004116373,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006736152,"about_ca_topic_score_gemma":0.000125556,"domain_scores_codex":[0.9962528,0.00001453579,0.002200527,0.0001299908,0.0002980433,0.001104116],"domain_scores_gemma":[0.9901679,0.00002271325,0.009377854,0.0001100989,0.0002956764,0.00002581427],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009333628,0.00004251659,0.812192,0.0004830844,0.00006226145,0.00001088055,0.0007786473,0.00001467215,0.0005668652,0.1266397,0.0002770827,0.05883894],"study_design_scores_gemma":[0.001611643,0.0002115142,0.9142723,0.001044361,0.0004627384,0.007173548,0.03380708,0.002823642,0.0002255243,0.01647903,0.02090567,0.0009829684],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9921039,0.001029542,0.002132816,0.00005863268,0.0003965144,0.0001433766,5.142867e-7,0.00005630017,0.004078372],"genre_scores_gemma":[0.9985197,0.0001004662,0.0002167866,0.00007465897,0.001002102,0.000004114532,0.00001067921,0.00001281022,0.00005870411],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1101607,"threshold_uncertainty_score":0.5938815,"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."}}