{"id":"W3092012379","doi":"10.5430/ijfr.v11n5p226","title":"Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":37,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate social responsibility; Accounting; Stock exchange; Business; Emerging markets; Incentive; Audit; Audit committee; Sample (material); Context (archaeology); Transparency (behavior); Annual report; Independence (probability theory); Public relations; Finance; Economics","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":[0.003771834,0.0001531119,0.0002553324,0.001482057,0.0006952868,0.001958635,0.0004314367,0.0004121248,0.002891699],"category_scores_gemma":[0.007203473,0.0001168275,0.0002721074,0.002141169,0.0008354014,0.001646287,0.001144283,0.0008950867,0.0002973826],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006149272,"about_ca_system_score_gemma":0.001325746,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01047378,"about_ca_topic_score_gemma":0.01852531,"domain_scores_codex":[0.998571,0.0004439665,0.0001385115,0.0001697438,0.0004470191,0.0002297389],"domain_scores_gemma":[0.9671726,0.006263256,0.02101146,0.0007929789,0.00312076,0.001638991],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006535412,0.0001985593,0.9904923,0.0000399963,0.00004047795,0.0001814622,0.001892265,0.00005139026,0.00006507537,0.0004621627,0.0004436985,0.006067317],"study_design_scores_gemma":[0.000009161385,0.00008835641,0.9901198,0.00005141191,0.0000296148,0.0001013596,0.006963343,0.0002982586,0.0001212258,0.0001798175,0.00203019,0.00000735787],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976208,0.000397794,0.00005573237,0.0003219619,0.000006439976,0.000008155556,0.0001354805,9.138525e-7,0.001452808],"genre_scores_gemma":[0.9987726,0.0003771014,0.00005151163,0.000104303,0.00003453832,0.00000399839,0.0002276583,0.000001559652,0.0004266817],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01047378,"threshold_uncertainty_score":0.02082562,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04498390928077235,"score_gpt":0.3318467634112428,"score_spread":0.2868628541304704,"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."}}