{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00146834,0.0001572238,0.0002189032,0.0003191631,0.0002314272,0.0006623543,0.001123188,0.00006551229,0.003322823],"category_scores_gemma":[0.04750063,0.000148925,0.0000948835,0.0003939853,0.0001597968,0.002481011,0.0006519458,0.0008506523,0.00009580028],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000945307,"about_ca_system_score_gemma":0.0001509808,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004097993,"about_ca_topic_score_gemma":0.0001576171,"domain_scores_codex":[0.996632,0.00007635241,0.0004930826,0.0003190978,0.002175184,0.0003043016],"domain_scores_gemma":[0.9938122,0.0006387929,0.003931824,0.000129564,0.001422623,0.00006497716],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0009130344,0.00007185205,0.01831911,0.00003358931,0.00007429068,0.0003909167,0.0002649254,0.00007973424,0.0004034804,0.003986795,0.7316496,0.2438127],"study_design_scores_gemma":[0.0005898972,0.00006521205,0.518306,0.0004101607,0.00001567289,0.000009827725,0.00007813071,0.0007383912,0.00003551244,0.003027649,0.476573,0.0001505191],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7772807,0.001429009,0.02692906,0.1747522,0.002503847,0.0005043711,0.0008178749,0.00009994124,0.01568303],"genre_scores_gemma":[0.9852947,0.0002183923,0.000685885,0.002821223,0.01037562,0.000007553646,0.00006905213,0.00002535028,0.0005022001],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4999869,"threshold_uncertainty_score":0.9975883,"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."}}