{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01167179,0.000240723,0.0005251549,0.001392411,0.0007000516,0.001723356,0.001260763,0.0008591581,0.008400028],"category_scores_gemma":[0.08750899,0.0002281579,0.0005783461,0.001218334,0.001637354,0.002040462,0.002168125,0.001033446,0.0005310341],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006181078,"about_ca_system_score_gemma":0.0004935566,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004028395,"about_ca_topic_score_gemma":0.002470738,"domain_scores_codex":[0.9914209,0.003490473,0.0007940186,0.00100233,0.002751765,0.0005405079],"domain_scores_gemma":[0.6241764,0.2053481,0.1356643,0.02213898,0.009126329,0.003545883],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.005641055,0.002368809,0.9130487,0.0006095547,0.000959963,0.0007762811,0.003938957,0.001810339,0.00484417,0.009446665,0.002210452,0.05434506],"study_design_scores_gemma":[0.0003093127,0.001493305,0.9848625,0.0001027861,0.00050352,0.0002676477,0.001723227,0.001410997,0.004289686,0.001739775,0.003256134,0.00004105039],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9930037,0.0003628011,0.0003095692,0.0005444265,0.000009031914,0.00003984688,0.0002544827,0.000007680602,0.005468605],"genre_scores_gemma":[0.9990984,0.0001152545,0.00008826105,0.00008601069,0.00002385965,0.00001177944,0.0001821298,0.000002526461,0.0003918955],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01167179,"threshold_uncertainty_score":0.06172711,"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."}}