{"id":"W3123833412","doi":"10.1007/s11142-016-9371-1","title":"The benefits of specific risk-factor disclosures","year":2016,"lang":"en","type":"article","venue":"Review of Accounting Studies","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":530,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Boilerplate text; Corporate finance; Risk factor; Actuarial science; Business; Accounting; Risk analysis (engineering); Finance; Medicine; Pathology","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":[0.007883626,0.0005082081,0.0007646089,0.002051505,0.000409546,0.002459826,0.000719414,0.001977547,0.005942038],"category_scores_gemma":[0.04868373,0.0002021932,0.0008440326,0.001657484,0.001256409,0.002728446,0.001359189,0.001757009,0.0005253027],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005950567,"about_ca_system_score_gemma":0.001224905,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006299273,"about_ca_topic_score_gemma":0.001442684,"domain_scores_codex":[0.9953499,0.002117593,0.0005964485,0.0003836136,0.001218796,0.0003336206],"domain_scores_gemma":[0.9314323,0.04524926,0.01333496,0.004801003,0.00410593,0.001076467],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00168687,0.0004862821,0.04918823,0.002934268,0.0009864386,0.0008907193,0.0003953996,0.002566089,0.001589085,0.04218084,0.01289488,0.8842009],"study_design_scores_gemma":[0.001384434,0.004837453,0.4852563,0.01195298,0.007212956,0.01269197,0.002974842,0.004440782,0.009210517,0.2097237,0.2500134,0.0003006198],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.2449481,0.6294952,0.009906238,0.04003312,0.002506972,0.0001290675,0.001200524,0.0002227042,0.07155812],"genre_scores_gemma":[0.8417122,0.1433952,0.003493076,0.003549473,0.00393232,0.0000310621,0.0004405879,0.00001927052,0.003426942],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.007883626,"threshold_uncertainty_score":0.04169309,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02220725398434964,"score_gpt":0.2568605079277951,"score_spread":0.2346532539434454,"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."}}