{"id":"W4389290183","doi":"10.33423/jabe.v25i6.6567","title":"The New Human Capital Disclosures in Form 10-Ks of Large and Small S&amp;P 500 Companies","year":2023,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Variety (cybernetics); Commission; Business; Human capital; Capital (architecture); Finance; Economics; Statistics; Economic growth","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":[0.005347373,0.0001230422,0.00009715338,0.001732523,0.001064907,0.002128708,0.0002269475,0.0003721313,0.0009366111],"category_scores_gemma":[0.02864666,0.0001501279,0.0001006353,0.002012664,0.001223086,0.002541965,0.00172818,0.0007260566,0.0001068386],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001600018,"about_ca_system_score_gemma":0.001204441,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002057271,"about_ca_topic_score_gemma":0.005659814,"domain_scores_codex":[0.9936673,0.002855526,0.0005857503,0.0002089852,0.002240559,0.0004419119],"domain_scores_gemma":[0.9397507,0.02796345,0.02568459,0.001640695,0.003401338,0.001559193],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004889514,0.0001669555,0.7412183,0.0003151723,0.00005536547,0.001080875,0.08295524,0.000927493,0.005722247,0.01845499,0.006896054,0.1417183],"study_design_scores_gemma":[0.000009878452,0.0001905599,0.8969607,0.0002346777,0.00001613209,0.0008154081,0.06184848,0.001075169,0.002559266,0.003836477,0.0323936,0.00005971263],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.989401,0.0003484219,0.0003669139,0.001322179,0.00002839194,0.0000245294,0.0001832163,0.000004772096,0.008320519],"genre_scores_gemma":[0.9979731,0.0002153133,0.0003148773,0.0001468071,0.00003056456,0.00001264465,0.0001151393,0.000002078808,0.001189286],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005347373,"threshold_uncertainty_score":0.02827996,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01406362094463146,"score_gpt":0.2075904628361721,"score_spread":0.1935268418915407,"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."}}