{"id":"W3124631678","doi":"10.1504/ijaudit.2015.076463","title":"The economic consequences of disclosure regulation: evidence from online disclosure of corporate governance practices in the US and Canadian markets","year":2015,"lang":"en","type":"article","venue":"International Journal of Auditing Technology","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Regional Municipality of Niagara; Brock University; HEC Montréal","funders":"Institute for Advanced Studies in Basic Sciences","keywords":"Voluntary disclosure; Corporate governance; Accounting; Transparency (behavior); Enforcement; Business; Externality; Market liquidity; Information asymmetry; Monetary economics; Economics; Finance; Political science; Law; Microeconomics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.00344746,0.0002439891,0.0003336409,0.003047503,0.003977958,0.004063218,0.0009659022,0.0007907347,0.003157943],"category_scores_gemma":[0.02873234,0.0002241978,0.0004801281,0.006572181,0.003068416,0.001410514,0.001568835,0.00110304,0.0001792136],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02009033,"about_ca_system_score_gemma":0.02478292,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9825901,"about_ca_topic_score_gemma":0.9862849,"domain_scores_codex":[0.9956962,0.000554391,0.0001977819,0.0003131691,0.002248893,0.0009895783],"domain_scores_gemma":[0.95899,0.01039005,0.01685647,0.001692766,0.0095424,0.002528314],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004312498,0.000315601,0.958196,0.0001041078,0.0001282308,0.0002584554,0.005525638,0.0005267205,0.000217257,0.004854194,0.005183382,0.02425923],"study_design_scores_gemma":[0.00002144655,0.00002328601,0.9912514,0.0000553121,0.00004546791,0.00004197142,0.004239494,0.0005066818,0.0001684349,0.0002911982,0.003325811,0.00002949213],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9794859,0.001253481,0.00009998783,0.001686051,0.00001379276,0.00004581301,0.001407915,0.000006912793,0.01600015],"genre_scores_gemma":[0.9971197,0.0007557629,0.00005901482,0.0001743053,0.000009408805,0.000005765623,0.0007517427,0.000004635866,0.001119756],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02009033,"threshold_uncertainty_score":0.1457662,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03163521620784978,"score_gpt":0.264849768478442,"score_spread":0.2332145522705923,"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."}}