{"id":"W3181037878","doi":"10.52399/001c.25663","title":"Responding to Accountability Predicaments: Impression Management in Voluntary Corporate Annual Report Disclosures","year":2015,"lang":"en","type":"article","venue":"Accounting Finance & Governance Review/Accounting finance & governance review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University; Carleton University","funders":"Telfer School of Management, University of Ottawa; University of Ottawa","keywords":"Impression management; Business; Shareholder; Voluntary disclosure; Accounting; Framing (construction); Turnover; Accountability; Profit (economics); Public relations; Psychology; Corporate governance; Finance; Political science; Economics; Management; Social psychology","routes":{"ca_aff":true,"ca_fund":true,"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":[0.01305049,0.0001480742,0.0001968816,0.001687211,0.0011945,0.003667176,0.0004993277,0.000576097,0.001651266],"category_scores_gemma":[0.06500776,0.0001747115,0.0002202354,0.0014728,0.001807185,0.00235928,0.001447991,0.0009732915,0.0001757424],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001443162,"about_ca_system_score_gemma":0.001188967,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006084041,"about_ca_topic_score_gemma":0.01158413,"domain_scores_codex":[0.9883403,0.006739091,0.0005245304,0.0003291575,0.003518976,0.0005479832],"domain_scores_gemma":[0.9102231,0.03574722,0.03802992,0.005095826,0.009588956,0.001314964],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003767015,0.0004010923,0.7023022,0.0003848445,0.0001191087,0.0004793403,0.05183156,0.000470522,0.003243013,0.008002011,0.005250272,0.2271393],"study_design_scores_gemma":[0.00001180873,0.0002139714,0.9486365,0.0002105469,0.00003704314,0.0003065862,0.03685714,0.0009479414,0.0009401326,0.004203644,0.007580621,0.00005414526],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9593966,0.000740382,0.001499432,0.001941472,0.000105297,0.00006043536,0.0001109937,0.00002487397,0.03612051],"genre_scores_gemma":[0.9986278,0.0001545058,0.0004187205,0.0001430655,0.00005949785,0.00001296163,0.00004659968,0.000003619772,0.000533169],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01305049,"threshold_uncertainty_score":0.06901836,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01905594346296457,"score_gpt":0.2710154051097104,"score_spread":0.2519594616467458,"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."}}