{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001485012,0.000295499,0.000433419,0.00005087989,0.0006917245,0.0002378686,0.0005938656,0.00004269893,0.0003907128],"category_scores_gemma":[0.005701066,0.0002093888,0.000133326,0.000548884,0.0002097511,0.001652709,0.0007364097,0.00036809,0.0005838749],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003686629,"about_ca_system_score_gemma":0.00002153403,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001143979,"about_ca_topic_score_gemma":0.00005840617,"domain_scores_codex":[0.998146,0.00003332649,0.0004639553,0.00046202,0.0004802536,0.0004144629],"domain_scores_gemma":[0.9936017,0.0001169031,0.005483077,0.000653989,0.0001307846,0.00001350361],"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":[0.000025188,0.0001166505,0.5708789,0.01124577,0.0001100098,0.00008854927,0.0001019017,0.00002801223,0.00004187568,0.01793477,0.1585058,0.2409227],"study_design_scores_gemma":[0.0001676354,0.000003618973,0.1686461,0.001039751,0.0001255393,0.00002108971,0.00001148218,0.000101868,0.000001399396,0.0005538085,0.8290753,0.0002525024],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8784552,0.04578881,0.003942664,0.01310659,0.0005956984,0.001661795,0.000006744253,0.0004867723,0.05595576],"genre_scores_gemma":[0.9594982,0.0167239,0.00006428779,0.02044963,0.001379047,0.00004499994,0.00001644489,0.00005040772,0.001773096],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6705695,"threshold_uncertainty_score":0.8538626,"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."}}