{"id":"W4388455104","doi":"10.1111/jifm.12195","title":"Corporate risk disclosures in turbulent times: An international analysis in the global financial crisis","year":2023,"lang":"en","type":"article","venue":"Journal of International Financial Management and Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"Telfer School of Management, University of Ottawa; University of Ottawa","keywords":"Accounting; Incentive; Business; Stock exchange; Financial crisis; Listing (finance); Sample (material); Cross listing; China; Agency (philosophy); Finance; Corporate governance; Economics; Market economy; Political science","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001131589,0.0002034419,0.0002164435,0.002031284,0.0004144351,0.001630155,0.000174462,0.0003904456,0.001078493],"category_scores_gemma":[0.003527695,0.0001105188,0.000235517,0.004921766,0.0007995177,0.001381663,0.001357546,0.0005876751,0.0001486902],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004591175,"about_ca_system_score_gemma":0.0003541212,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006919811,"about_ca_topic_score_gemma":0.007332191,"domain_scores_codex":[0.9995968,0.0001297365,0.00004143214,0.00004138851,0.00007164112,0.0001190093],"domain_scores_gemma":[0.9965225,0.0006836432,0.00206478,0.0001837733,0.0002843065,0.0002610312],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002819463,0.00008032679,0.9771628,0.00005701544,0.000057492,0.0006153694,0.003783067,0.001000945,0.0003346867,0.001764826,0.001830326,0.0130312],"study_design_scores_gemma":[0.000004782157,0.00003288953,0.9921851,0.00003538577,0.00001697412,0.0002085992,0.004878447,0.0005953955,0.0001041727,0.0002567369,0.001671005,0.00001045183],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9974731,0.0002446146,0.00007996054,0.0002268142,0.000006377105,0.000007183544,0.0003284106,0.00000343098,0.001630166],"genre_scores_gemma":[0.9991329,0.0002657986,0.00004480482,0.00003707104,0.0000111516,0.000004108831,0.0003697035,0.000003919836,0.0001305187],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006919811,"threshold_uncertainty_score":0.01375908,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01050266319657223,"score_gpt":0.23793706288072,"score_spread":0.2274343996841478,"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."}}