{"id":"W2201235139","doi":"10.2139/ssrn.2547579","title":"Market Reaction to XBRL Filings","year":2015,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Brock University","funders":"","keywords":"XBRL; Business; 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":[0.001802989,0.0001988899,0.0002581137,0.001122702,0.0004482568,0.002728302,0.0002668771,0.001912694,0.02695164],"category_scores_gemma":[0.01562176,0.0001245551,0.0002150722,0.0004269651,0.0003954396,0.000989435,0.0005864297,0.001379207,0.004204407],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007322556,"about_ca_system_score_gemma":0.0002424034,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002403261,"about_ca_topic_score_gemma":0.002218943,"domain_scores_codex":[0.9991749,0.0001799717,0.00005856164,0.00009781506,0.0003236283,0.0001650307],"domain_scores_gemma":[0.9779042,0.01053108,0.008690561,0.0004932801,0.001455634,0.0009252311],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.02271155,0.003505864,0.6345177,0.000734109,0.0002823656,0.004400495,0.005814504,0.003147857,0.03702741,0.0240011,0.07466251,0.1891945],"study_design_scores_gemma":[0.000497474,0.002725293,0.9449376,0.0001112054,0.0001277374,0.0004088135,0.003559409,0.004935518,0.007228072,0.003535723,0.03183299,0.0001001714],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9539643,0.0003021019,0.0001766081,0.00270484,0.00028746,0.00005836835,0.0004698568,0.0001247377,0.04191171],"genre_scores_gemma":[0.984153,0.0001161724,0.00007795795,0.0005154734,0.0004094428,0.00001585689,0.000277594,0.00002208939,0.01441245],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02695164,"threshold_uncertainty_score":0.09016222,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008918741266127586,"score_gpt":0.2139265461224854,"score_spread":0.2050078048563578,"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."}}