{"id":"W2054108399","doi":"","title":"The Management of Financial Disclosure on Corporate Websites: A Conceptual Model","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal; Brock University","funders":"","keywords":"Accounting; Business; Sample (material); The Internet; Conceptual model; Conceptual framework; Finance; Sociology; Computer science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.003356985,0.0007883399,0.000489849,0.002850526,0.001476073,0.0090703,0.002874839,0.003697373,0.006225757],"category_scores_gemma":[0.005888946,0.0005279145,0.0007703839,0.003479555,0.005321301,0.01228975,0.002129957,0.001960387,0.0009025706],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004743709,"about_ca_system_score_gemma":0.005606369,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005578687,"about_ca_topic_score_gemma":0.002784838,"domain_scores_codex":[0.9980306,0.0009089567,0.00009670079,0.0002912132,0.000439606,0.0002329341],"domain_scores_gemma":[0.9943547,0.003032372,0.001248156,0.0002968085,0.000589861,0.0004781027],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001907451,0.0001405852,0.002201769,0.00006808668,0.00001034634,0.0001184505,0.002376021,0.007160785,0.0001413962,0.9780697,0.0009372611,0.00875655],"study_design_scores_gemma":[0.00008868584,0.0002000937,0.004266738,0.0003765062,0.00006103007,0.0004068115,0.004689823,0.1126836,0.0002406438,0.8496428,0.02726595,0.00007728274],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"methods","genre_scores_codex":[0.2550511,0.006528904,0.3019649,0.05096703,0.0003501362,0.0008396605,0.001185842,0.0003048448,0.3828076],"genre_scores_gemma":[0.9428195,0.003515944,0.03995479,0.0008916458,0.0002778181,0.0007472693,0.0003056929,0.0000255401,0.01146177],"genre_candidate":"methods","genre_consensus":null,"teacher_disagreement_score":0.0090703,"threshold_uncertainty_score":0.03441817,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01050272739149701,"score_gpt":0.2005918473424977,"score_spread":0.1900891199510007,"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."}}