{"id":"W2026613766","doi":"10.2308/accr.2008.83.6.1639","title":"Legal Liability Coverage and Voluntary Disclosure","year":2008,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":98,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Voluntary disclosure; Business; Sample (material); Litigation risk analysis; Liability; Cash; Actuarial science; Quality (philosophy); Accounting; Finance; Audit","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002860782,0.000110193,0.0001600066,0.001886338,0.0003938169,0.001572457,0.0004386212,0.0004795477,0.003917751],"category_scores_gemma":[0.05453487,0.000120078,0.0001514781,0.001667133,0.00054728,0.0008293514,0.000966547,0.0005776032,0.0003115694],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008221873,"about_ca_system_score_gemma":0.0008761416,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007963909,"about_ca_topic_score_gemma":0.00702304,"domain_scores_codex":[0.9965713,0.0008217158,0.000378244,0.0002856917,0.001457293,0.000485731],"domain_scores_gemma":[0.830166,0.05495075,0.1004545,0.002771745,0.006825471,0.004831488],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009680475,0.00007068492,0.986814,0.00003262127,0.00006043212,0.0001360075,0.0002761853,0.0007080809,0.0002644389,0.0008272079,0.0006009912,0.01011248],"study_design_scores_gemma":[0.00001104067,0.00008491054,0.9929247,0.00005909931,0.00003684484,0.0005287885,0.0003910872,0.002176621,0.0006683625,0.001412557,0.001694564,0.00001150492],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9940423,0.0008247963,0.0004349597,0.0007805374,0.000008996842,0.00001029554,0.0004226545,0.00001104511,0.003464428],"genre_scores_gemma":[0.9994726,0.00007227118,0.00005204183,0.00002102455,0.00001662745,0.00000181161,0.0001642844,8.272801e-7,0.0001985009],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007963909,"threshold_uncertainty_score":0.01583511,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01083924935704839,"score_gpt":0.2135836878555394,"score_spread":0.2027444384984911,"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."}}