{"id":"W2085340927","doi":"10.1108/eb029085","title":"Managerial Efficiency and Human Capital Information: Linkages with the Voluntary Disclosure of Labour Costs","year":2004,"lang":"en","type":"article","venue":"Journal of Human Resource Costing & Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"Voluntary disclosure; Productivity; Turnover; Incentive; Human capital; Business; Economics; Labour economics; Accounting; Microeconomics","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":[0.005953064,0.0001853118,0.0003481615,0.002018367,0.0005223157,0.002195456,0.0004686261,0.0005416346,0.002891923],"category_scores_gemma":[0.09006991,0.0001991491,0.0002307798,0.002842665,0.001134187,0.001450333,0.001376556,0.0007880928,0.0001910209],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001168612,"about_ca_system_score_gemma":0.0009142796,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001930898,"about_ca_topic_score_gemma":0.002476523,"domain_scores_codex":[0.9933633,0.002564949,0.0008379375,0.0003887149,0.002185104,0.0006601042],"domain_scores_gemma":[0.6889005,0.1597495,0.1327349,0.009531958,0.006698309,0.002384845],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002235506,0.0002375517,0.9573475,0.00008313612,0.00009580963,0.0001319925,0.00133995,0.002328543,0.0004944797,0.003353069,0.000337927,0.03402659],"study_design_scores_gemma":[0.000009341728,0.00008761655,0.9920071,0.00004618631,0.00002162485,0.000134976,0.0009083019,0.002184325,0.0004707772,0.003123195,0.0009872696,0.00001916049],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9950677,0.0003236425,0.0009342741,0.0006366534,0.000005144008,0.00002415336,0.0001801013,0.000006480511,0.00282183],"genre_scores_gemma":[0.9993948,0.00007831108,0.0001452206,0.00002037463,0.00001467056,0.000006373567,0.00007094478,0.000001275013,0.0002680335],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005953064,"threshold_uncertainty_score":0.03148317,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004759751529641857,"score_gpt":0.1998325348391581,"score_spread":0.1950727833095162,"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."}}