{"id":"W4388275339","doi":"10.1108/ara-09-2023-0253","title":"Discussion of busy CEO and financial statement footnotes readability: evidence from Indonesia","year":2023,"lang":"en","type":"article","venue":"Asian Review of Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Concordia University","funders":"","keywords":"Accounting; Readability; Originality; Viewpoints; Extant taxon; Corporate governance; Financial statement; Value (mathematics); Position (finance); Political science; Business; Management; Economics; Finance; Law; Computer science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.001849257,0.0002638799,0.0006396488,0.0001879162,0.0001418766,0.0000976732,0.0004159751,0.00005882006,0.0001205011],"category_scores_gemma":[0.01390366,0.0002010747,0.0001282296,0.001101688,0.000112572,0.001467044,0.0007674457,0.0001760475,0.00007828882],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003303562,"about_ca_system_score_gemma":0.00003931661,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000816224,"about_ca_topic_score_gemma":0.00006089316,"domain_scores_codex":[0.9974111,0.00003624741,0.001016943,0.0005120045,0.0006689171,0.0003548001],"domain_scores_gemma":[0.9880504,0.000178656,0.01105292,0.0004623611,0.0002403285,0.00001533507],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00001833331,0.00003402703,0.3278123,0.01978244,0.00002850699,0.00000805177,0.0001516394,0.000006023261,0.0005947173,0.0005600535,0.004738203,0.6462657],"study_design_scores_gemma":[0.0003105011,0.00002341138,0.8667076,0.05003465,0.0002487827,5.557182e-7,0.0005565913,0.0002758398,0.0002497217,0.001568185,0.07956954,0.0004546781],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.975868,0.009648301,0.004379015,0.007089203,0.0003180352,0.001102746,0.0000185027,0.0001839757,0.001392197],"genre_scores_gemma":[0.9893297,0.00865211,0.0005238466,0.0008345001,0.0004630018,0.00003701392,0.0000437444,0.00003935015,0.00007672989],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.645811,"threshold_uncertainty_score":0.9944026,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01560873008293754,"score_gpt":0.2538445992162033,"score_spread":0.2382358691332658,"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."}}