{"id":"W2139998203","doi":"10.1506/9n45-f0jx-axvw-lbwj","title":"Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*","year":2000,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":940,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Voluntary disclosure; Business; Equity (law); Monetary economics; Discretion; Shareholder; Information asymmetry; Stock (firearms); Earnings; Stock price; Accounting; Economics; Finance; Corporate governance","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":[0.002449097,0.0001178143,0.0002264113,0.0005742008,0.0002701328,0.001343149,0.0002984011,0.0005533171,0.001853957],"category_scores_gemma":[0.02141253,0.0000904605,0.0002203808,0.0004694849,0.0005980845,0.0008582846,0.000663963,0.0006883253,0.00009980366],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003709665,"about_ca_system_score_gemma":0.0004607554,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00113481,"about_ca_topic_score_gemma":0.001769807,"domain_scores_codex":[0.9986088,0.0006447895,0.00009207083,0.00007681244,0.0003416826,0.0002360387],"domain_scores_gemma":[0.9606654,0.01459146,0.02061893,0.00142391,0.0007318863,0.001968415],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00122785,0.002607989,0.8126211,0.0002106886,0.0002352859,0.0003172666,0.001593182,0.001434268,0.006043835,0.007037291,0.0009414893,0.1657298],"study_design_scores_gemma":[0.00007308974,0.0008685034,0.9843541,0.00007939561,0.00009172755,0.0003648522,0.001046432,0.003673803,0.001619138,0.005608498,0.002198799,0.00002158698],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9955212,0.0005844298,0.0002480465,0.0005869428,0.000009914218,0.00001366595,0.00003097356,0.000007355714,0.002997429],"genre_scores_gemma":[0.9995339,0.0001088463,0.0001014831,0.00004542622,0.00002974939,0.000002087421,0.00001479587,7.368679e-7,0.0001630315],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002449097,"threshold_uncertainty_score":0.01295221,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04585793823829977,"score_gpt":0.3042477436132217,"score_spread":0.2583898053749219,"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."}}