{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003743516,0.0001342413,0.0002193197,0.001719223,0.0005159056,0.001137979,0.0005743859,0.0005605887,0.003847735],"category_scores_gemma":[0.01418764,0.0001137802,0.0002000817,0.001710793,0.0003615914,0.0006000169,0.0006254099,0.0006918606,0.0005559071],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000383493,"about_ca_system_score_gemma":0.0006396685,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003543783,"about_ca_topic_score_gemma":0.004465761,"domain_scores_codex":[0.9980447,0.0005431537,0.0002869434,0.0002459535,0.0005028517,0.0003764015],"domain_scores_gemma":[0.9538801,0.009034772,0.03025183,0.001401976,0.002365709,0.003065574],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004357988,0.0001213223,0.9956528,0.000007586884,0.0000129159,0.00003785589,0.0003304383,0.00005980251,0.0002063365,0.00008189343,0.0002289096,0.003216487],"study_design_scores_gemma":[0.000004243981,0.0001445111,0.9972977,0.00001265736,0.0000068413,0.00008093733,0.001260473,0.0002357122,0.0002425721,0.00004361505,0.0006643668,0.000006392288],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9989231,0.00003889389,0.00008352707,0.00007476686,0.000003341931,0.0000242937,0.0003522596,0.000002944311,0.0004967657],"genre_scores_gemma":[0.9984292,0.00004209559,0.0001109569,0.00003683725,0.00001029593,0.00002690004,0.0005034438,0.000001457561,0.000838727],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003847735,"threshold_uncertainty_score":0.01979786,"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."}}