{"id":"W1939266606","doi":"10.2308/isys-10260","title":"The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment","year":2012,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":155,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business; Accounting; Business reporting; Volatility (finance); Corporate governance; Earnings; Information asymmetry; Stock (firearms); Stock market; Finance","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":[0.008785251,0.0001181304,0.0002522261,0.00009234279,0.0005459777,0.0003625761,0.0001760371,0.00005172572,0.000004836679],"category_scores_gemma":[0.003141412,0.00005972839,0.0001562616,0.0001606078,0.00005142424,0.005960335,0.0000810001,0.0001978565,0.00007792512],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000710122,"about_ca_system_score_gemma":0.00002480119,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007533233,"about_ca_topic_score_gemma":0.000003771107,"domain_scores_codex":[0.9963909,0.00002373436,0.0026866,0.0000270151,0.0006231834,0.0002485032],"domain_scores_gemma":[0.9878209,0.0001520381,0.0115554,0.0001890402,0.000266598,0.00001600895],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001050064,0.00008853777,0.6398715,0.004190588,0.000322583,0.00001894744,0.01634045,0.01298495,0.00008072965,0.01139531,0.05462861,0.2590277],"study_design_scores_gemma":[0.0005230411,0.00005481641,0.07790904,0.0001771537,0.00004728154,0.0001790774,0.00224234,0.00238532,0.0001430686,0.00001570425,0.9162073,0.0001158679],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9873916,0.0003295686,0.002632966,0.0002239239,0.003121834,0.0003962148,0.000002178802,0.00001713941,0.005884565],"genre_scores_gemma":[0.9987251,0.00001962953,0.00001204169,0.00009140355,0.001103288,0.00001145947,0.0000056573,0.000004427754,0.000027016],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8615787,"threshold_uncertainty_score":0.4321099,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01013818644676867,"score_gpt":0.2191140606129627,"score_spread":0.208975874166194,"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."}}