{"id":"W2034588838","doi":"10.1007/s12525-013-0132-8","title":"The impact of early XBRL adoption on analysts’ forecast accuracy - empirical evidence from China","year":2013,"lang":"en","type":"article","venue":"Electronic Markets","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Winnipeg","funders":"","keywords":"XBRL; Business reporting; Business; Accounting; Quality (philosophy); Enforcement; Empirical research; Productivity; Data quality; Information sharing; Information quality; Information system; Computer science; Marketing; Economics; Engineering","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002369998,0.0003209484,0.0002202085,0.001466934,0.0005220516,0.001854054,0.0004191434,0.0005986231,0.002216956],"category_scores_gemma":[0.007906981,0.0001908532,0.0004239577,0.001660772,0.0005993822,0.001434375,0.000624534,0.0009125447,0.0002797585],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009980083,"about_ca_system_score_gemma":0.001576978,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.05268827,"about_ca_topic_score_gemma":0.05248312,"domain_scores_codex":[0.9988685,0.0002115804,0.0001256322,0.0001807293,0.0003284437,0.0002852477],"domain_scores_gemma":[0.9812101,0.005189912,0.009165467,0.0007823987,0.002525908,0.001126258],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001041016,0.000117447,0.9844226,0.00002775044,0.00006134995,0.0002522364,0.000634698,0.000657496,0.0005506304,0.0004379341,0.0004026581,0.01233123],"study_design_scores_gemma":[0.000009016325,0.00006742288,0.9967576,0.00001296398,0.000047765,0.0000416136,0.0005865521,0.001291038,0.0004041817,0.0001086727,0.000662493,0.00001082852],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9977481,0.0003925304,0.00008976601,0.0002429609,0.000007431463,0.000003795377,0.00009525481,0.000008357586,0.001411789],"genre_scores_gemma":[0.999154,0.000177596,0.00003867799,0.00003195491,0.00001379238,0.000001151205,0.00009688223,0.000001483006,0.0004845255],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05268827,"threshold_uncertainty_score":0.1047632,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02630602166325469,"score_gpt":0.2875332581593228,"score_spread":0.2612272364960681,"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."}}