{"id":"W2901253002","doi":"","title":"Tunneling and Value Relevance of Financial Reports: Evidence from Hong Kong","year":2018,"lang":"en","type":"article","venue":"Review of Economics and Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Shareholder; Equity (law); Accounting; Business; Relevance (law); Asset (computer security); Conservatism; Value (mathematics); Finance; Corporate governance; Law; Political science","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":[0.001745006,0.0002943565,0.0003168311,0.001332101,0.0005048497,0.001329414,0.0003585149,0.0002618159,0.001272412],"category_scores_gemma":[0.006464494,0.0002875224,0.0003464116,0.002973252,0.0005990075,0.0006287729,0.0008495661,0.0004151511,0.00027286],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001130732,"about_ca_system_score_gemma":0.001293267,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1873568,"about_ca_topic_score_gemma":0.1728198,"domain_scores_codex":[0.9990692,0.0002207387,0.0001557064,0.0001601161,0.0002299291,0.0001644302],"domain_scores_gemma":[0.9794072,0.003982684,0.01203371,0.0009194691,0.002682816,0.0009741081],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006133853,0.00003644294,0.994266,0.00005202507,0.00007541236,0.0002532507,0.001229997,0.00007386543,0.0001320962,0.00005629084,0.0002952111,0.003468193],"study_design_scores_gemma":[0.000003569098,0.00002353495,0.9981232,0.00001535088,0.00003508513,0.0000661519,0.001111846,0.0001101628,0.00008977262,0.00001223995,0.0004035979,0.000005589528],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983393,0.0004583111,0.00005778351,0.00006438708,0.000004151593,0.000008852537,0.0004928873,0.000001387587,0.0005728645],"genre_scores_gemma":[0.9981247,0.0006814343,0.0000530503,0.00004270658,0.00001078027,0.000005984778,0.0006406396,0.000001379407,0.000439252],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1873568,"threshold_uncertainty_score":0.3725326,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02241821447867229,"score_gpt":0.2200639560818096,"score_spread":0.1976457416031373,"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."}}