{"id":"W1637741743","doi":"10.2139/ssrn.2199587","title":"The Effect of Voluntary Disclosure on Firm Risk and Firm Value: Evidence from Management Earnings Forecasts","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":false,"ca_institutions":"Western University","funders":"","keywords":"Enterprise value; Voluntary disclosure; Business; Earnings management; Turnover; Earnings; Value (mathematics); Earnings quality; Accounting; Actuarial science; Economics; Accrual; Statistics","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":[0.003473241,0.0002261433,0.000332826,0.0007722184,0.000414293,0.001696183,0.0005139957,0.001145397,0.002064535],"category_scores_gemma":[0.04691676,0.000227832,0.0003620221,0.001116826,0.0007007238,0.001430511,0.000661554,0.001171029,0.0003734512],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000366075,"about_ca_system_score_gemma":0.000462795,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007007067,"about_ca_topic_score_gemma":0.007886898,"domain_scores_codex":[0.9983708,0.0007453568,0.0001392162,0.0001560445,0.0003840396,0.000204439],"domain_scores_gemma":[0.8685901,0.09647243,0.02617909,0.003866015,0.003101958,0.001790288],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001777533,0.0004223112,0.9722106,0.00005925391,0.0002813259,0.0002357409,0.0007148971,0.001736661,0.0003640159,0.001472474,0.00123723,0.01948812],"study_design_scores_gemma":[0.00006790851,0.0004303188,0.9912826,0.0000411679,0.0001985845,0.00012267,0.0008190205,0.002678923,0.0004446663,0.002832163,0.001059644,0.00002237491],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9971284,0.0004911549,0.0001199774,0.0004293606,0.00001747262,0.000002572308,0.0002074918,0.000006274811,0.001597273],"genre_scores_gemma":[0.9992734,0.0002213984,0.00002698304,0.00002377038,0.00001992506,0.000001108114,0.0001551722,0.000001445139,0.0002768417],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007007067,"threshold_uncertainty_score":0.01836848,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.003694059955620839,"score_gpt":0.1935015562829362,"score_spread":0.1898074963273154,"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."}}