{"id":"W2785868673","doi":"10.1111/1911-3846.12666","title":"Restatement of <scp>CSR</scp> Reports: Frequency, Magnitude, and Determinants*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":81,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate social responsibility; Audit; Accounting; Reliability (semiconductor); Business; Sample (material); Exploratory research; Political science; Public relations; Sociology","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":[0.01325049,0.0002644649,0.0002896794,0.004146134,0.0005015143,0.001854831,0.0009895916,0.000465225,0.001550352],"category_scores_gemma":[0.09653981,0.000246185,0.0004386954,0.004961635,0.00110223,0.001438753,0.002085717,0.001140346,0.0004151258],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001062858,"about_ca_system_score_gemma":0.0008592849,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01293841,"about_ca_topic_score_gemma":0.01212856,"domain_scores_codex":[0.9866323,0.003525059,0.002835775,0.001006051,0.005360444,0.0006403264],"domain_scores_gemma":[0.5623375,0.093985,0.2856135,0.01853123,0.0363388,0.003193958],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004638082,0.00002082626,0.9861296,0.00006638098,0.00007308833,0.00007553824,0.000900485,0.0002884195,0.0002553613,0.0002101813,0.00105757,0.01087619],"study_design_scores_gemma":[0.000001355699,0.00004125461,0.9954939,0.00007221473,0.00001582517,0.0001230681,0.001241863,0.0007798522,0.0005047188,0.000147989,0.001558447,0.00001951733],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9926317,0.0004979134,0.001077381,0.0007502954,0.00002674772,0.00003624818,0.002327628,0.0000528685,0.00259925],"genre_scores_gemma":[0.9977469,0.0002027824,0.000441787,0.00005755042,0.00005384144,0.00001490371,0.001176493,0.00001081192,0.0002948013],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01325049,"threshold_uncertainty_score":0.07007617,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05045074675249927,"score_gpt":0.2977539670265045,"score_spread":0.2473032202740052,"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."}}