{"id":"W1543633947","doi":"10.1108/jfra-04-2014-0023","title":"Financial statement informativeness and intellectual capital disclosure","year":2015,"lang":"en","type":"article","venue":"Journal of financial reporting & accounting","topic":"Intellectual Capital and Performance Analysis","field":"Business, Management and Accounting","cited_by":33,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa; Université TÉLUQ","funders":"","keywords":"Financial statement; Accounting; Business; Intellectual capital; Explanatory power; Voluntary disclosure; Asset (computer security); Originality; Sample (material); Capital market; Financial ratio; Actuarial science; Economics; Finance; Audit; Psychology","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":[0.008864738,0.0002272218,0.0001969278,0.002964272,0.0003356742,0.002195834,0.0005598078,0.000563534,0.002711918],"category_scores_gemma":[0.1119797,0.0001363592,0.0002319742,0.003616785,0.001183475,0.001876049,0.001057437,0.0009425419,0.0003262025],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007071522,"about_ca_system_score_gemma":0.0006471842,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007011617,"about_ca_topic_score_gemma":0.0005904203,"domain_scores_codex":[0.9920436,0.003088881,0.00119681,0.0004658528,0.002856006,0.0003489805],"domain_scores_gemma":[0.5564733,0.1949083,0.2233751,0.01091216,0.01107689,0.00325428],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001041329,0.00009910012,0.9814138,0.00006215103,0.00004837092,0.0000961138,0.0006300951,0.0003902113,0.0001886537,0.001117837,0.000359886,0.01548967],"study_design_scores_gemma":[0.000005418828,0.0001325778,0.990797,0.0001330255,0.00004432775,0.0006290466,0.001283539,0.002126679,0.0008299726,0.002607124,0.001387662,0.00002359115],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9907505,0.0008022365,0.001213278,0.0008760305,0.00002419104,0.00002258796,0.0003752361,0.0000192573,0.005916687],"genre_scores_gemma":[0.9993111,0.0001080845,0.0002499842,0.00003136809,0.00003425239,0.000004717654,0.0001183259,0.000001986448,0.0001400503],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008864738,"threshold_uncertainty_score":0.04688179,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02963539483184119,"score_gpt":0.2551842942264159,"score_spread":0.2255488993945747,"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."}}