{"id":"W4361802584","doi":"10.55365/1923.x2023.21.3","title":"Examining XBRL Adoption Process of Four Regulators using the Diffusion of Innovation Theory on Organisational Context: A Malaysian Evidence","year":2023,"lang":"en","type":"article","venue":"Review of Economics and Finance","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"XBRL; Persuasion; Context (archaeology); Business; Process (computing); Knowledge management; Resource (disambiguation); Phase (matter); Process management; Accounting; Computer science; Psychology","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001359054,0.00007773843,0.0002472066,0.0001039009,0.00006470484,0.00001169984,0.00008823018,0.00003003776,0.00000543501],"category_scores_gemma":[0.0008041055,0.00006103097,0.00002988958,0.0005432653,0.00006236647,0.0002402563,0.00004665674,0.00004387413,0.000001733589],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001151108,"about_ca_system_score_gemma":0.00005567142,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002508461,"about_ca_topic_score_gemma":0.000002627233,"domain_scores_codex":[0.9991008,0.000009529092,0.0006135551,0.0001375233,0.00006321583,0.00007537768],"domain_scores_gemma":[0.9981573,0.00009183274,0.001376696,0.0001449531,0.0002273928,0.00000186404],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00006558762,0.00004520838,0.02425683,0.01013046,0.00002199616,9.814195e-7,0.0002095913,0.001682125,0.0009368365,0.789951,0.0001005442,0.1725989],"study_design_scores_gemma":[0.0009617928,0.0002024623,0.7202541,0.08647449,0.0002954907,0.00001340404,0.00132465,0.09657858,0.002129847,0.07927763,0.01168077,0.0008068397],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9971007,0.002123109,0.0001060758,0.0001952793,0.00007683987,0.0001895292,0.000002106127,0.00000613267,0.0002002802],"genre_scores_gemma":[0.987731,0.01189005,0.00005957522,0.0002009253,0.00007811634,0.00000483415,0.000005921027,0.00000853766,0.00002100593],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7106733,"threshold_uncertainty_score":0.2488771,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06889261774798329,"score_gpt":0.2699513250508301,"score_spread":0.2010587073028469,"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."}}