{"id":"W3156177759","doi":"10.5267/j.ac.2021.4.005","title":"Determinants of enterprise risk management disclosures: Evidence from insurance industry","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Stock exchange; Business; Accounting; Enterprise risk management; Leverage (statistics); Risk management; Panel data; Regression analysis; Actuarial science; Finance; Economics; Econometrics","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0006767898,0.000326983,0.0004462645,0.000242378,0.0002619784,0.0004146199,0.0007600959,0.0001960242,0.0002843426],"category_scores_gemma":[0.001056953,0.0003351882,0.0001733617,0.001061977,0.00008453021,0.00272501,0.001169178,0.0004621287,0.0003109266],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004400021,"about_ca_system_score_gemma":0.00002556008,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002504351,"about_ca_topic_score_gemma":0.0004626969,"domain_scores_codex":[0.997328,0.00003181246,0.0007784638,0.0006940829,0.0006669064,0.0005007036],"domain_scores_gemma":[0.9976639,0.0002306942,0.0009715809,0.0008413979,0.0002755866,0.000016808],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003194963,0.00009018842,0.953241,0.0003231757,0.00005463395,0.0001392109,0.00007065888,0.0001078815,0.000163155,0.0006455003,0.0009949062,0.04413776],"study_design_scores_gemma":[0.0005261903,0.00000533811,0.9761672,0.001554842,0.0001985745,9.247594e-7,0.0005488936,0.001164475,0.0008467418,0.004261775,0.01428119,0.0004438715],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9884844,0.0009509239,0.0004187727,0.000110074,0.001020877,0.0002985816,0.00002112898,0.0001319282,0.008563283],"genre_scores_gemma":[0.9960123,0.0005835426,0.001381517,0.0005689636,0.0009805213,0.0000354899,0.00001993448,0.00005401976,0.0003636674],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04369389,"threshold_uncertainty_score":0.99991,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01822916026988103,"score_gpt":0.2489019009331538,"score_spread":0.2306727406632728,"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."}}