{"id":"W3123681098","doi":"10.2308/accr-50416","title":"The Commitment Effect versus Information Effect of Disclosure—Evidence from Smaller Reporting Companies","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":69,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Voluntary disclosure; Business; Information asymmetry; Agency (philosophy); Accounting; Principal–agent problem; Turnover; Finance; Economics; Corporate governance","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.006419628,0.0003407196,0.0006463556,0.00005020948,0.0006682826,0.0007606833,0.001062266,0.00004266757,0.0001939171],"category_scores_gemma":[0.05273875,0.0001765007,0.000244658,0.0005222699,0.0001442305,0.002810949,0.000827933,0.0003276917,0.001209622],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005914762,"about_ca_system_score_gemma":0.00001241085,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003377008,"about_ca_topic_score_gemma":0.00006130389,"domain_scores_codex":[0.9969376,0.0001474128,0.001493072,0.0002553851,0.0007543374,0.0004122311],"domain_scores_gemma":[0.9532911,0.003068248,0.04222186,0.001087306,0.0003184615,0.00001308589],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001513449,0.00002015912,0.1358391,0.01106159,0.0003561614,0.000003393438,0.0001729815,0.0001606448,0.0001096535,0.0009624479,0.04360686,0.8075557],"study_design_scores_gemma":[0.001818176,0.0001621366,0.3456457,0.02859528,0.001791187,0.000003874069,0.0002239382,0.003129909,0.0002921121,0.000449435,0.6169459,0.0009422827],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.958088,0.02573722,0.001153748,0.004565576,0.001081018,0.003460066,0.000001812425,0.0002174309,0.005695081],"genre_scores_gemma":[0.9944147,0.00351158,0.00004134096,0.001046905,0.0005544008,0.0003030803,0.00002326267,0.00002984006,0.00007489109],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8066134,"threshold_uncertainty_score":0.999568,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01957253207225125,"score_gpt":0.2555582743076623,"score_spread":0.2359857422354111,"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."}}