{"id":"W3137410429","doi":"10.5267/j.ac.2021.3.007","title":"Firms and governance factors affecting the adoption of web-based corporate reporting: Evidence from the USA","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate governance; Leverage (statistics); Business; Accounting; Profitability index; Incentive; Selection bias; Neglect; Sample (material); Marketing; Economics; Finance; Psychology","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.001928608,0.0002655793,0.0003128902,0.00003324324,0.0006198321,0.0006452369,0.0004597034,0.00006783178,0.0001482841],"category_scores_gemma":[0.04596675,0.0001808689,0.0001198362,0.000794077,0.0001490166,0.001437129,0.0005661566,0.0003704861,0.00004133829],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004607382,"about_ca_system_score_gemma":0.00006767827,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004300167,"about_ca_topic_score_gemma":0.001946549,"domain_scores_codex":[0.9975657,0.00004708967,0.000841429,0.0005362224,0.0006432458,0.0003662755],"domain_scores_gemma":[0.9566025,0.001119882,0.04135104,0.000572536,0.0003441692,0.000009953093],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001023831,0.00001505342,0.9839115,0.0001262908,0.00003021703,0.00001772025,0.0001403013,0.0006537524,0.003496953,0.0005497769,0.0008077642,0.01024039],"study_design_scores_gemma":[0.0002533118,0.000004308155,0.9818151,0.0007884388,0.0001061116,0.000001799363,0.0007790487,0.006134498,0.0009903497,0.000232515,0.008659169,0.0002353349],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9905541,0.0005708556,0.00592379,0.001354788,0.0004272836,0.0002556207,0.000004450055,0.00008604368,0.0008230836],"genre_scores_gemma":[0.9974072,0.00006313272,0.0002805264,0.001242002,0.0007736271,0.00001043548,0.0000178536,0.00003911416,0.0001661041],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04403814,"threshold_uncertainty_score":0.9620695,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03883727243745608,"score_gpt":0.2397280537103977,"score_spread":0.2008907812729417,"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."}}