{"id":"W4210241649","doi":"10.1016/j.jaccpubpol.2022.106939","title":"Do investors turn a blind eye to risk-factor disclosures by state-supported firms?","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"Nankai University; Social Sciences and Humanities Research Council of Canada; National Natural Science Foundation of China; York University","keywords":"Prospectus; Initial public offering; Business; Accounting; Bankruptcy; Systematic risk; Monetary economics; Finance; Economics","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false,"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":[0.005772409,0.0001566986,0.0003624202,0.0009376402,0.001024669,0.00595701,0.0005621478,0.005366456,0.01110164],"category_scores_gemma":[0.08745585,0.0002784894,0.0002366977,0.0008821241,0.002156594,0.005214627,0.001421243,0.003520492,0.001311773],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001348241,"about_ca_system_score_gemma":0.001751112,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01546646,"about_ca_topic_score_gemma":0.02258925,"domain_scores_codex":[0.9978257,0.0006542841,0.0001217578,0.0001958199,0.0005605924,0.0006417399],"domain_scores_gemma":[0.9265732,0.02962374,0.03426159,0.002072483,0.004916522,0.002552446],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001679567,0.0006221067,0.5939118,0.0002532341,0.0003581743,0.001207631,0.01605233,0.001181677,0.001808525,0.09259341,0.09440923,0.1959224],"study_design_scores_gemma":[0.0004800489,0.0004136832,0.6510476,0.0008501263,0.0005972955,0.001319125,0.04538408,0.004071021,0.005394191,0.1626614,0.1275319,0.0002494754],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7416582,0.004272563,0.001445768,0.1618464,0.0004973716,0.00003662506,0.0004910278,0.00007589867,0.08967621],"genre_scores_gemma":[0.9879968,0.001020879,0.00008573538,0.006956986,0.0002600253,0.000005625654,0.00005762229,0.00001301806,0.003603317],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01546646,"threshold_uncertainty_score":0.03713864,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01283746509794609,"score_gpt":0.2472990628550027,"score_spread":0.2344615977570566,"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."}}