{"id":"W1986280333","doi":"10.1016/j.jaccpubpol.2013.10.004","title":"XBRL’s impact on analyst forecast behavior: An empirical study","year":2013,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":143,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Winnipeg","funders":"","keywords":"XBRL; Mandate; Business reporting; Accounting; Commission; Business; Sample (material); Association (psychology); Finance; Psychology; Political science","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":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001415439,0.0002608552,0.0004519285,0.001232325,0.0003272453,0.00177784,0.0003311339,0.00009782855,0.0001396429],"category_scores_gemma":[0.001201544,0.0001798959,0.0002040529,0.0008950438,0.00005544846,0.003303705,0.0001127026,0.0004126963,0.00006163459],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008334787,"about_ca_system_score_gemma":0.0002188493,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008469087,"about_ca_topic_score_gemma":0.0001451985,"domain_scores_codex":[0.9978293,0.00002978982,0.0008271306,0.0002351248,0.0005602306,0.0005184159],"domain_scores_gemma":[0.9975923,0.00006029137,0.001261463,0.0002596201,0.0007336288,0.00009267611],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002664712,0.0007169326,0.9423233,0.00001339303,0.00006135529,0.0000387279,0.0001542693,0.00001237261,0.00006165358,0.0002411179,0.006066665,0.05028355],"study_design_scores_gemma":[0.0006459319,0.0003031252,0.9899625,0.00002767407,0.0001039975,0.00009823158,0.0009125168,0.0006543908,0.000002203413,0.0008074138,0.006253688,0.0002283967],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9929692,0.00003442883,0.0000110104,0.001710468,0.0002451563,0.0001939029,0.000001255525,0.00004619418,0.004788368],"genre_scores_gemma":[0.9932798,0.000004534891,0.00004082235,0.001371192,0.005166028,0.000008701591,0.000003639707,0.00003237018,0.00009286862],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05005516,"threshold_uncertainty_score":0.9992584,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03867025369589956,"score_gpt":0.3410566713755354,"score_spread":0.3023864176796359,"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."}}