{"id":"W1865669801","doi":"10.2139/ssrn.1598444","title":"Causal Reasoning in Financial Reporting and Voluntary Disclosure","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Decision-Making and Behavioral Economics","field":"Decision Sciences","cited_by":14,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Lethbridge","funders":"","keywords":"Voluntary disclosure; Causal reasoning; Key (lock); Psychology; Causal chain; Motivated reasoning; Finance; Business; Computer science; Cognition; Political science; Epistemology","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":[0.03522854,0.0007804038,0.001450504,0.002979764,0.001786832,0.006868987,0.002181731,0.00622251,0.01139438],"category_scores_gemma":[0.2043783,0.001360359,0.00196481,0.00184754,0.006418108,0.01106379,0.00221449,0.004668352,0.0005521423],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002549673,"about_ca_system_score_gemma":0.003735413,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004802625,"about_ca_topic_score_gemma":0.002848706,"domain_scores_codex":[0.9764113,0.01783222,0.001210186,0.001518987,0.001831988,0.001195325],"domain_scores_gemma":[0.6233152,0.3457775,0.01637,0.007334367,0.005404723,0.001798158],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0002705763,0.0002617071,0.005007721,0.0002055378,0.0001419229,0.0004167473,0.0009347252,0.01545811,0.0001219694,0.9588014,0.001540724,0.01683887],"study_design_scores_gemma":[0.00005303344,0.00001533866,0.0006774538,0.00002276148,0.00003379347,0.00006249831,0.0001318317,0.02280993,0.00007857135,0.9757312,0.0003676402,0.00001596134],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.4153743,0.005845522,0.4561237,0.06439174,0.0008263503,0.0003904359,0.0006656421,0.0002900893,0.0560923],"genre_scores_gemma":[0.9763685,0.0009129292,0.01899239,0.00064586,0.0003864769,0.00008973289,0.0001515668,0.00001857456,0.002434049],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03522854,"threshold_uncertainty_score":0.1863085,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09341045711007619,"score_gpt":0.3551084396708432,"score_spread":0.261697982560767,"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."}}