{"id":"W3121677574","doi":"10.1506/uqxt-3l0k-n9xk-99e1","title":"CAP Forum on E‐Business: The Management of Financial Disclosure on Corporate Websites: A Conceptual Model*","year":2004,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":53,"is_retracted":false,"has_abstract":true,"ca_institutions":"HEC Montréal; Brock University","funders":"","keywords":"Business; The Internet; Sample (material); Accounting; Conceptual framework; Finance; Sociology","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0003801591,0.0004581941,0.0003624622,0.0003877434,0.0007259098,0.0003613931,0.0008278483,0.000111671,0.000164318],"category_scores_gemma":[0.001157295,0.0003908513,0.0001557565,0.00130098,0.0004451003,0.0008391534,0.0001985868,0.000412369,0.0004513657],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006429816,"about_ca_system_score_gemma":0.00028847,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.02244225,"about_ca_topic_score_gemma":0.0365489,"domain_scores_codex":[0.9973684,0.00001307984,0.000405494,0.0007357303,0.0006380033,0.000839286],"domain_scores_gemma":[0.9936712,0.00003825614,0.005247261,0.0005991686,0.0003947731,0.00004932155],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00008234338,0.0001241126,0.007511107,0.000181152,0.0001237531,0.00008746316,0.001210464,0.05132569,0.00003422926,0.9256628,0.009094381,0.004562559],"study_design_scores_gemma":[0.007805084,0.0002263267,0.5916464,0.004264261,0.0007479217,0.000009928684,0.06628142,0.006883423,0.0001371344,0.07697413,0.2410631,0.003960939],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8829923,0.0002675875,0.00775253,0.01118285,0.0006276048,0.001213835,0.00007084005,0.0002151828,0.09567732],"genre_scores_gemma":[0.9929391,0.00002820788,0.0002450612,0.004735813,0.0007252718,0.00006196466,0.00002022938,0.00008207562,0.00116227],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8486886,"threshold_uncertainty_score":0.9998543,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01401069488378118,"score_gpt":0.1992645582507616,"score_spread":0.1852538633669804,"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."}}