{"id":"W3160983221","doi":"10.5430/ijfr.v12n4p191","title":"Do Board Characteristics Affect Financial Reporting Timeliness? An Empirical Analysis","year":2021,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Covenant University","keywords":"Business; Accounting; Corporate governance; Due diligence; Finance; Independence (probability theory); On board; Financial ratio","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":[0.00549783,0.0002127401,0.0005762742,0.001262199,0.0002744842,0.001023249,0.001054663,0.0001361917,0.0007288494],"category_scores_gemma":[0.1466452,0.0002090904,0.0004371713,0.002163687,0.0001189605,0.001426805,0.0006733569,0.00105437,0.0001488815],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002472319,"about_ca_system_score_gemma":0.0006489701,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001482036,"about_ca_topic_score_gemma":0.0001722942,"domain_scores_codex":[0.9943734,0.0001188929,0.001668386,0.0004529569,0.002855742,0.0005306661],"domain_scores_gemma":[0.9745587,0.0002414109,0.01848065,0.00033041,0.006327986,0.00006089399],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003418809,0.0003963167,0.5030832,0.00005614291,0.0003173675,0.00512258,0.0001325507,0.0003365877,0.0009358338,0.004114554,0.01277473,0.4723883],"study_design_scores_gemma":[0.0005109581,0.00004498826,0.8195216,0.0001443018,0.0001473438,0.00003822392,0.0000402054,0.001475122,0.0001665692,0.001300416,0.1763889,0.0002213699],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9417498,0.00009614935,0.05116618,0.00242846,0.001502682,0.000104606,0.00001079356,0.00002892025,0.00291238],"genre_scores_gemma":[0.9875871,0.00006323448,0.0009053911,0.001053907,0.009501559,0.000006576353,0.00004740535,0.00003130587,0.0008034995],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4721669,"threshold_uncertainty_score":0.9867211,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06570873032848046,"score_gpt":0.3975846695008886,"score_spread":0.3318759391724082,"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."}}