{"id":"W4240063226","doi":"10.2139/ssrn.3963260","title":"Corporate Disclosure: Facts or Opinions?","year":2021,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Earnings; Quarter (Canadian coin); Scale (ratio); Association (psychology); Accounting; Business; Actuarial science; Psychology; History","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.01048005,0.0003488918,0.0009039755,0.004714322,0.001216974,0.01335861,0.00120019,0.006448093,0.02461744],"category_scores_gemma":[0.1054884,0.000545227,0.0003786004,0.00908347,0.002683386,0.0136774,0.001727787,0.005993736,0.009612783],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009784927,"about_ca_system_score_gemma":0.002208349,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001600854,"about_ca_topic_score_gemma":0.001675669,"domain_scores_codex":[0.9917021,0.002236965,0.001805285,0.0006928308,0.003124622,0.0004380158],"domain_scores_gemma":[0.8980337,0.05813119,0.02296823,0.006206373,0.01283021,0.001830339],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.00005558167,0.00002855911,0.002717412,0.000704557,0.00003984874,0.0002915867,0.001187657,0.0001381463,0.000123433,0.1058506,0.7698875,0.1189751],"study_design_scores_gemma":[0.0000176428,0.00002489261,0.003311243,0.002998115,0.00005986542,0.0005849417,0.001676617,0.0004834565,0.0003056246,0.09482919,0.8956603,0.00004810335],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.007459983,0.1073466,0.00555602,0.6704648,0.06094017,0.00003559589,0.005074356,0.0003016711,0.142821],"genre_scores_gemma":[0.3659216,0.2638585,0.005922753,0.1192519,0.1524419,0.0001203351,0.00627063,0.000368622,0.08584373],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02461744,"threshold_uncertainty_score":0.08235353,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01727745373620867,"score_gpt":0.2259267287318694,"score_spread":0.2086492749956607,"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."}}