{"id":"W1676324439","doi":"10.1111/j.1468-5957.2010.02212.x","title":"Web‐Based Non‐Financial Disclosure and Cost of Finance","year":2010,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":142,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Cost of capital; Business; Information asymmetry; Finance; Voluntary disclosure; Equity (law); Context (archaeology); 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":[0.0009815411,0.0001240079,0.000150181,0.00116353,0.0002327319,0.001708627,0.0003024839,0.0004148062,0.004388076],"category_scores_gemma":[0.01301848,0.00008256162,0.0001182948,0.001868628,0.0003294839,0.0009029898,0.0006658098,0.0005260595,0.0003449971],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004280917,"about_ca_system_score_gemma":0.0002397492,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001967686,"about_ca_topic_score_gemma":0.002617124,"domain_scores_codex":[0.9990256,0.0003248417,0.00009895998,0.0000844997,0.0003665595,0.00009958084],"domain_scores_gemma":[0.9308659,0.0171416,0.04603536,0.00141225,0.002788533,0.001756426],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007927426,0.0001576501,0.9888337,0.00002265219,0.00004834841,0.00006515216,0.0001106006,0.0004860814,0.0001692205,0.0004704986,0.0003154881,0.009241411],"study_design_scores_gemma":[0.00000440252,0.00004264313,0.9971988,0.00001883506,0.00001603313,0.0002020343,0.0002012766,0.00107899,0.0003101246,0.0003305938,0.0005904502,0.000005781366],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9963698,0.0003204166,0.0001381184,0.0001306749,0.000004679759,0.000004671821,0.0002576393,0.00000386668,0.002770074],"genre_scores_gemma":[0.9994571,0.0000792726,0.00005628629,0.00001229036,0.00001101102,0.000001776578,0.0001465386,9.683096e-7,0.0002348566],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004388076,"threshold_uncertainty_score":0.01467955,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007119799680959302,"score_gpt":0.2071046358045609,"score_spread":0.1999848361236016,"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."}}