{"id":"W4308259560","doi":"10.1007/s10551-022-05272-1","title":"Does Venture Capital Backing Improve Disclosure Controls and Procedures? Evidence from Management’s Post-IPO Disclosures","year":2022,"lang":"en","type":"article","venue":"Journal of Business Ethics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Social Sciences and Humanities Research Council of Canada; University of Exeter; University of Reading; York University; British Academy of Management","keywords":"Initial public offering; Accounting; Business; Business ethics; Quality of Life Research; Financial statement; Earnings management; Control (management); Venture capital; Quality (philosophy); Earnings; Earnings quality; Finance; Audit; Economics; Management; Accrual","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"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":[0.01723078,0.0002320952,0.0002614345,0.0009680475,0.0005144025,0.002909546,0.00077913,0.001590496,0.002901864],"category_scores_gemma":[0.1672442,0.0002558456,0.0003084163,0.0009064509,0.001683534,0.002498488,0.001168104,0.001468667,0.0003627541],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008432789,"about_ca_system_score_gemma":0.001562502,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002345806,"about_ca_topic_score_gemma":0.002836704,"domain_scores_codex":[0.9857972,0.006685942,0.001419665,0.0009919832,0.003986332,0.001118779],"domain_scores_gemma":[0.5390742,0.2125032,0.2117933,0.02068569,0.01117793,0.004765617],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001593074,0.001848135,0.8707483,0.0003325958,0.000402995,0.0002822658,0.002034556,0.001393872,0.001994824,0.004992955,0.001578984,0.1127975],"study_design_scores_gemma":[0.0001435607,0.001219778,0.9844968,0.0002233272,0.000202246,0.0002083114,0.0009048067,0.001373614,0.002542803,0.003505408,0.005150519,0.00002881682],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9873735,0.001484367,0.0008257971,0.002375342,0.00003320003,0.00005926531,0.0002041215,0.00001835096,0.007626007],"genre_scores_gemma":[0.9986107,0.0003268393,0.0003046329,0.000207783,0.00004030805,0.000008239912,0.00008924279,0.00000299475,0.0004091949],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01723078,"threshold_uncertainty_score":0.09112614,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02476707315646384,"score_gpt":0.2379719527941449,"score_spread":0.213204879637681,"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."}}