{"id":"W4382583800","doi":"10.3390/jrfm16070311","title":"The Impact of Integrated Reporting on the Cost of Capital: Evidence from an Emerging Market","year":2023,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Weighted average cost of capital; Cost of capital; Cost of equity; Business; Turkish; Panel data; Finance; Economics; Financial capital; Econometrics; Microeconomics; Profit (economics); Capital formation","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003071088,0.0002638997,0.0003234608,0.001873914,0.000405058,0.002600781,0.0005211965,0.0005169947,0.002258181],"category_scores_gemma":[0.01471833,0.0001351317,0.000455605,0.002555036,0.0007613298,0.002018134,0.001138724,0.001228668,0.0002512833],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001251129,"about_ca_system_score_gemma":0.0007875635,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01540312,"about_ca_topic_score_gemma":0.01286234,"domain_scores_codex":[0.9979091,0.000599605,0.0002026247,0.0002692556,0.0006919426,0.0003275158],"domain_scores_gemma":[0.9430124,0.01312682,0.03818526,0.001281122,0.003248038,0.001146395],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002703354,0.0002882716,0.9669889,0.00009711854,0.0002072154,0.0003825521,0.0007475881,0.001085235,0.0001800662,0.002710181,0.0009927963,0.02604986],"study_design_scores_gemma":[0.00001297677,0.0001157095,0.9942662,0.00005302873,0.0001082096,0.00009759617,0.0009825669,0.00139081,0.0002758346,0.0003873345,0.002289263,0.00002053448],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9931397,0.001569602,0.0002509265,0.0005943698,0.00001686521,0.0000160308,0.0003585455,0.000004802877,0.004049237],"genre_scores_gemma":[0.9986535,0.0006153249,0.00006920136,0.0000511729,0.0000296292,0.000004298074,0.0002969635,0.000002654178,0.0002771654],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01540312,"threshold_uncertainty_score":0.03062695,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03930472338363252,"score_gpt":0.3093680583976788,"score_spread":0.2700633350140463,"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."}}