{"id":"W2117508180","doi":"10.2139/ssrn.2283839","title":"Blockholder Heterogeneity and Financial Reporting Quality","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Quality (philosophy); Accounting","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":[0.007509902,0.00008643698,0.0003491752,0.001162682,0.0004917674,0.002419254,0.0004981324,0.0009645876,0.007626307],"category_scores_gemma":[0.06184173,0.0001675901,0.0002518014,0.00122014,0.0008299992,0.002228025,0.001077915,0.0007043962,0.0005892591],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005618803,"about_ca_system_score_gemma":0.0004677833,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002837929,"about_ca_topic_score_gemma":0.003371236,"domain_scores_codex":[0.9961393,0.001597328,0.0005218714,0.0004991316,0.0006750157,0.0005673408],"domain_scores_gemma":[0.8535824,0.08481428,0.04633093,0.007827991,0.00384315,0.003601164],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007474926,0.0001514184,0.9745331,0.00002550784,0.0002837529,0.000183239,0.0006889636,0.001865927,0.0008920428,0.006934792,0.0006140985,0.01307968],"study_design_scores_gemma":[0.00008613898,0.0002162595,0.9712839,0.00002821781,0.0001370012,0.0003501288,0.001271974,0.00512783,0.0006916391,0.01969881,0.00107855,0.0000294308],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.994968,0.0005320727,0.001152362,0.000706344,0.00001009809,0.00001188564,0.0001304541,0.000009594677,0.002479308],"genre_scores_gemma":[0.9995673,0.00002791272,0.00005464357,0.00002322764,0.00001468614,0.00000175355,0.00003613197,0.000001757832,0.0002725389],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007626307,"threshold_uncertainty_score":0.03971666,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01357784086444168,"score_gpt":0.243589381735098,"score_spread":0.2300115408706563,"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."}}