{"id":"W1973777898","doi":"10.1002/jcaf.10219","title":"Why corporate reporting is a strategic opportunity","year":2003,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Accounting; Business","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.004028375,0.0004264791,0.0007006729,0.0005525053,0.000466347,0.0009411653,0.0005923015,0.0001430803,0.0004697918],"category_scores_gemma":[0.001890705,0.0003948554,0.0002433918,0.001816112,0.0001107882,0.003037046,0.0001451114,0.000554494,0.0001700978],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008943884,"about_ca_system_score_gemma":0.0003683673,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00008787268,"about_ca_topic_score_gemma":0.00001577441,"domain_scores_codex":[0.9954877,0.00003745376,0.002565473,0.000424525,0.0009153704,0.0005694516],"domain_scores_gemma":[0.9720483,0.00006333961,0.02500898,0.0004363482,0.002401052,0.00004195333],"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":[0.0001773427,0.0006326291,0.5323148,0.0007583231,0.0002820207,0.001475663,0.0001276792,0.002854514,0.002804983,0.2633169,0.1928482,0.002406952],"study_design_scores_gemma":[0.002655144,0.0001519727,0.04897959,0.001005332,0.0005405825,0.000554961,0.001235321,0.003705126,0.001292524,0.2925602,0.6453866,0.001932598],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9669075,0.0003315329,0.002175214,0.001915707,0.00159321,0.0002322077,0.000002793291,0.0001066701,0.02673519],"genre_scores_gemma":[0.9829264,0.00007233246,0.001969104,0.01286509,0.001392784,0.000004245222,0.00001051615,0.00008164263,0.0006779163],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4833352,"threshold_uncertainty_score":0.9998503,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08744293068881288,"score_gpt":0.2433841491561732,"score_spread":0.1559412184673604,"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."}}