{"id":"W2049853656","doi":"10.1108/eum0000000005373","title":"The language of risk: why the future of risk reporting is spelled XBRL","year":2000,"lang":"en","type":"article","venue":"Balance Sheet","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"XBRL; Business reporting; Accounting; Business","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":[],"consensus_categories":[],"category_scores_codex":[0.001617696,0.0001397354,0.000270945,0.00003491138,0.0002993894,0.00007340567,0.0003197575,0.00006402274,0.00035901],"category_scores_gemma":[0.001371382,0.00007895556,0.0001666048,0.000404352,0.000100814,0.000159752,0.00006527025,0.0002205491,0.0000649533],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000007410008,"about_ca_system_score_gemma":0.00002364697,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002811301,"about_ca_topic_score_gemma":0.0005521874,"domain_scores_codex":[0.9982753,0.00002413198,0.0009178729,0.0002070038,0.0003178338,0.0002578977],"domain_scores_gemma":[0.9963812,0.0001422408,0.002780961,0.0005707553,0.0001175562,0.000007241777],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001678262,0.00009676501,0.5836607,0.0001300388,0.00008072366,0.00004048786,0.002420072,0.0001897231,0.0003536027,0.00237239,0.0821045,0.3283832],"study_design_scores_gemma":[0.0006129874,0.00001415453,0.5644152,0.0001508573,0.0001827911,0.000008859472,0.003283157,0.00203846,0.0008221279,0.005216201,0.4229348,0.0003204665],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9673356,0.001494697,0.00001595444,0.0005925497,0.0003618601,0.0001473369,0.00001169598,0.00004626699,0.02999406],"genre_scores_gemma":[0.9964002,0.0003910778,0.00009124043,0.0003715319,0.001604835,0.000004500751,0.000006557,0.00001930776,0.001110711],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3408303,"threshold_uncertainty_score":0.4249865,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005976868052460818,"score_gpt":0.2212959386859679,"score_spread":0.2153190706335071,"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."}}