{"id":"W2133173093","doi":"10.5539/ibr.v2n4p61","title":"Disclosure Quality on Governance Issues in Annual Reports of Malaysian PLCs","year":2009,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Corporate governance; Business; Audit committee; Corporation; Commission; Audit; Capital market; Quality (philosophy); Internal audit; Index (typography); Code of conduct; Finance; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02410682,0.000169316,0.0002990291,0.00489458,0.0008612018,0.003871562,0.000465231,0.0005580144,0.001961683],"category_scores_gemma":[0.160082,0.0001782363,0.0002378826,0.00682085,0.001177926,0.002051866,0.001755882,0.0006336337,0.0004603065],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002334534,"about_ca_system_score_gemma":0.001798338,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003694106,"about_ca_topic_score_gemma":0.003838056,"domain_scores_codex":[0.9607331,0.01413752,0.008196467,0.001477395,0.01426573,0.001189884],"domain_scores_gemma":[0.5710527,0.1231238,0.244843,0.01256652,0.04486125,0.003552805],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001834361,0.00007382151,0.8979278,0.0004186837,0.00007310578,0.0005660445,0.01779268,0.0004623275,0.0005666986,0.002667307,0.008302041,0.07096597],"study_design_scores_gemma":[0.00001146467,0.000154609,0.9375981,0.000659965,0.00005271972,0.0009597243,0.02337756,0.001038858,0.001106836,0.0009197569,0.03405001,0.0000703902],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9712167,0.003233689,0.00151974,0.004999587,0.0002077502,0.0001664649,0.002202041,0.00006835422,0.01638565],"genre_scores_gemma":[0.9957486,0.0008416596,0.0006909985,0.0002941035,0.0001730402,0.00004662188,0.0008382504,0.00001156271,0.001355276],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02410682,"threshold_uncertainty_score":0.1274906,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03147249517788588,"score_gpt":0.3528794555973972,"score_spread":0.3214069604195113,"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."}}