{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00325516,0.0001808263,0.0002631666,0.001787716,0.0003481492,0.001350896,0.0004169424,0.0003751558,0.004171683],"category_scores_gemma":[0.02135264,0.0001353481,0.0005282462,0.002858155,0.000362385,0.001106222,0.0005017304,0.0007401028,0.0005949073],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006489832,"about_ca_system_score_gemma":0.0007214675,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007421495,"about_ca_topic_score_gemma":0.00762648,"domain_scores_codex":[0.9978066,0.0007073203,0.0003889655,0.0002447776,0.0005319993,0.0003202984],"domain_scores_gemma":[0.9293674,0.02175911,0.04174422,0.001336003,0.003449352,0.002343823],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004142618,0.00006034347,0.9948655,0.00001780286,0.00003340103,0.00006575439,0.0002854195,0.00007876429,0.00003568981,0.00004744017,0.0002312891,0.004237199],"study_design_scores_gemma":[0.00000159403,0.00005066212,0.997891,0.00001991135,0.00002180793,0.00005666842,0.0009686326,0.0002926192,0.00006177896,0.00002348822,0.0006084524,0.000003383527],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9972683,0.000351619,0.0001348741,0.0002435852,0.00001397768,0.00001781603,0.0004539656,0.000004966346,0.001510932],"genre_scores_gemma":[0.9985429,0.0002314543,0.0001034979,0.00002641311,0.00002751663,0.00001198036,0.0005137442,0.000002421113,0.0005401658],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007421495,"threshold_uncertainty_score":0.01721513,"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."}}