{"id":"W3041794500","doi":"10.5430/ijfr.v11n4p296","title":"Board of Directors and Financial Reporting Quality in Vietnam Listed Companies","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":21,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Audit; Accounting; Independence (probability theory); Quality (philosophy); Audit committee; Stock (firearms); Regression analysis; Finance; Engineering; Statistics","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":[0.00400578,0.0001191471,0.0001604629,0.001307184,0.0004717352,0.001640445,0.0002927473,0.0002523835,0.002737546],"category_scores_gemma":[0.02343947,0.0001135555,0.0001964852,0.001680083,0.0004163313,0.0007805846,0.0005302947,0.0003906178,0.0002282293],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001342026,"about_ca_system_score_gemma":0.001163809,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03025973,"about_ca_topic_score_gemma":0.02956384,"domain_scores_codex":[0.9972312,0.0008921776,0.0003269685,0.0002349079,0.0009588119,0.0003560085],"domain_scores_gemma":[0.9482083,0.009710165,0.03241103,0.0009200068,0.005746113,0.003004346],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002012225,0.00002437453,0.990436,0.00002302174,0.00002046427,0.00005638061,0.0004126572,0.00009768509,0.00003823506,0.0001802357,0.001056491,0.007634218],"study_design_scores_gemma":[0.000002909475,0.00002449313,0.9961279,0.0000284901,0.00001331423,0.00007116581,0.001256585,0.0002669643,0.00006247868,0.00006208452,0.002078741,0.000004769644],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9879845,0.002201414,0.0003498015,0.002050843,0.00007257521,0.00002542993,0.0005936421,0.00001463068,0.006707251],"genre_scores_gemma":[0.998159,0.0003303294,0.00009015343,0.00008976728,0.00004251563,0.000005006453,0.0002744396,0.000003105241,0.001005648],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03025973,"threshold_uncertainty_score":0.06016719,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2380102480848881,"score_gpt":0.4530821658354363,"score_spread":0.2150719177505482,"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."}}