{"id":"W2163040209","doi":"10.2308/isys-50896","title":"Firm-Specific Characteristics of the Participants in the SEC's XBRL Voluntary Filing Program","year":2014,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Voluntary disclosure; Matching (statistics); Accounting; Business; Audit; Set (abstract data type); Sample (material); Profitability index; Quality (philosophy); Turnover; Corporate governance; Computer science; Finance; Economics; Management","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002366114,0.00007318641,0.0001974258,0.0001275302,0.00008730514,0.0002269036,0.0002597728,0.00003026055,0.000003806593],"category_scores_gemma":[0.0005122788,0.00003904127,0.00008277207,0.0003038572,0.0000237243,0.001144476,0.00003238258,0.0001713241,0.00001766222],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002047598,"about_ca_system_score_gemma":0.000025354,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001020189,"about_ca_topic_score_gemma":0.00000832232,"domain_scores_codex":[0.9981771,0.00002940305,0.001205547,0.00003104073,0.0004126834,0.0001442741],"domain_scores_gemma":[0.9972078,0.00005903017,0.002294948,0.0001529504,0.0002785697,0.000006746037],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002046658,0.000357471,0.7171499,0.002104933,0.00008352786,0.00001959781,0.006959032,0.003173611,0.0001804299,0.01399806,0.02698237,0.2287864],"study_design_scores_gemma":[0.0003571569,0.00003181342,0.5287871,0.0004991269,0.00002470497,0.00003703012,0.001945475,0.0137462,0.00001364575,0.00007647085,0.4543914,0.00008987786],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9951659,0.00004022284,0.00024212,0.0002073287,0.001236273,0.0002226364,0.000001164109,0.00000952015,0.002874829],"genre_scores_gemma":[0.9989763,0.000005343466,0.00002798158,0.0002329916,0.0007292507,0.000006594082,0.000003482813,0.000003770979,0.00001420931],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4274091,"threshold_uncertainty_score":0.2188037,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02179688881910647,"score_gpt":0.2351370083702266,"score_spread":0.2133401195511202,"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."}}