{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03590756,0.0007465795,0.0006624932,0.001947989,0.003528617,0.02112714,0.001753362,0.006325963,0.005871386],"category_scores_gemma":[0.06622746,0.0006123313,0.000858388,0.001951895,0.02841501,0.04175823,0.005377659,0.01418579,0.003684914],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004440362,"about_ca_system_score_gemma":0.004711828,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009114736,"about_ca_topic_score_gemma":0.002698059,"domain_scores_codex":[0.9718321,0.01759386,0.001640624,0.001739256,0.006168462,0.00102563],"domain_scores_gemma":[0.9306971,0.0437334,0.004556992,0.006578579,0.01315763,0.001276288],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00005104357,0.00001303853,0.0005909088,0.0001048236,0.000006972062,0.000151329,0.005871346,0.0004904469,0.0003826596,0.9142978,0.03718033,0.0408594],"study_design_scores_gemma":[0.00003542363,0.00007041605,0.0006901514,0.0009387709,0.00001457429,0.0004739543,0.004514981,0.002236023,0.0006721114,0.5077754,0.4824526,0.0001255947],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.01275416,0.04605759,0.06179386,0.7627271,0.0120743,0.00003511582,0.0001089081,0.0005966895,0.1038523],"genre_scores_gemma":[0.5578964,0.06454118,0.08865245,0.161787,0.03914459,0.0001951924,0.0002593876,0.001745916,0.08577785],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03590756,"threshold_uncertainty_score":0.1898996,"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."}}