{"id":"W3120336205","doi":"10.2139/ssrn.3695107","title":"Measuring Misleading Information in IPO Prospectuses","year":2020,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"Concordia University","funders":"","keywords":"Prospectus; Initial public offering; Business; Accounting; Actuarial science; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008776723,0.0006947963,0.0007392665,0.00711611,0.0005314783,0.003722656,0.0007017998,0.002738093,0.002211204],"category_scores_gemma":[0.1943337,0.0005484688,0.0003228425,0.004571922,0.0009284667,0.005353068,0.001791205,0.001526331,0.0006043346],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001195287,"about_ca_system_score_gemma":0.0007725666,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001155794,"about_ca_topic_score_gemma":0.001059402,"domain_scores_codex":[0.9905752,0.003397288,0.0008005253,0.0006187764,0.004256795,0.0003514178],"domain_scores_gemma":[0.7221877,0.2256982,0.0335625,0.006171283,0.01043437,0.001945965],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003743362,0.0007061959,0.6861656,0.0007542078,0.0004177613,0.002279965,0.002330757,0.07796548,0.0069667,0.03011272,0.006217923,0.1823394],"study_design_scores_gemma":[0.0001214928,0.001416645,0.4894274,0.0005092495,0.0004968789,0.003164994,0.00111231,0.4145894,0.01519605,0.06821812,0.005535054,0.0002124836],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9675908,0.001387199,0.02070687,0.0007283318,0.00008533942,0.00007312587,0.0007345967,0.0001957123,0.008497965],"genre_scores_gemma":[0.9960288,0.0002796075,0.002682269,0.00007347133,0.0001057797,0.00001774874,0.0003041158,0.00002062195,0.000487683],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008776723,"threshold_uncertainty_score":0.04641628,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01181045544900077,"score_gpt":0.18927131320165,"score_spread":0.1774608577526492,"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."}}