{"id":"W1985200630","doi":"10.1111/j.1936-4490.2005.tb00714.x","title":"A Content Analysis of Risk Management Disclosures in Canadian Annual Reports","year":2005,"lang":"en","type":"article","venue":"Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":326,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"CLARITY; Limiting; Political science; Risk management; Accounting; Content analysis; Psychology; Welfare economics; Actuarial science; Humanities; Business; Sociology; Management; Economics; Philosophy; Engineering; Social science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"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":[0.01515071,0.000352719,0.0003221154,0.01727585,0.002511332,0.005094058,0.000997094,0.0005044662,0.002301888],"category_scores_gemma":[0.1029384,0.0002659015,0.0003717629,0.01887189,0.001713117,0.001856105,0.001739672,0.0006016662,0.0002365967],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02012424,"about_ca_system_score_gemma":0.01832666,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.3225974,"about_ca_topic_score_gemma":0.2223242,"domain_scores_codex":[0.9757336,0.005964746,0.001970995,0.0007949935,0.01440835,0.001127357],"domain_scores_gemma":[0.8253755,0.07328506,0.03429081,0.005417882,0.06049135,0.001139321],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000640057,0.0001716478,0.5060866,0.001931443,0.0002546779,0.0007945001,0.1346048,0.003820211,0.006360928,0.03104966,0.01384009,0.3004452],"study_design_scores_gemma":[0.00003005256,0.000133591,0.7701386,0.001420892,0.0002791813,0.0003108614,0.08667711,0.008371669,0.008152915,0.004402595,0.1198707,0.0002118294],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9326875,0.0009902255,0.007248669,0.002101896,0.0001111534,0.0008270898,0.007735311,0.0001637014,0.04813448],"genre_scores_gemma":[0.9848696,0.0006719374,0.007772387,0.0001200745,0.00007331419,0.0002570101,0.00261931,0.00003355058,0.003582923],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6774026,"threshold_uncertainty_score":0.6414394,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04899707521487068,"score_gpt":0.2801615220731251,"score_spread":0.2311644468582544,"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."}}