{"id":"W4390270858","doi":"10.1111/jbfa.12778","title":"Do climate risk disclosures matter to financial analysts?","year":2023,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"Earnings; Materiality (auditing); Business; Dispersion (optics); Accounting; Sample (material); Systematic risk; Actuarial science; Finance","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003577322,0.00015042,0.0002129442,0.0009191275,0.0004096166,0.002208611,0.0003329529,0.001169449,0.002882684],"category_scores_gemma":[0.06052641,0.0001473231,0.0002260942,0.001365503,0.0006413394,0.001867276,0.0006882964,0.0009961056,0.0003576137],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000399869,"about_ca_system_score_gemma":0.0005178786,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003428421,"about_ca_topic_score_gemma":0.00416137,"domain_scores_codex":[0.9973913,0.001082457,0.0002964154,0.0003092859,0.000655855,0.0002646174],"domain_scores_gemma":[0.870351,0.04188149,0.07885084,0.002747634,0.003106953,0.003062228],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001316721,0.00006460404,0.9900624,0.00002353345,0.00009239949,0.0000639858,0.0007005614,0.0002509275,0.0001339139,0.0005076305,0.0008393263,0.00712904],"study_design_scores_gemma":[0.00001219331,0.0000750615,0.9935835,0.00005221535,0.00005384572,0.0001203013,0.001662807,0.0009572139,0.0002640661,0.001601614,0.001596451,0.00002076785],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9903427,0.0009989856,0.000219971,0.004383558,0.00005765092,0.000006255225,0.0004264584,0.000009098642,0.003555353],"genre_scores_gemma":[0.9992125,0.0002101623,0.00004488439,0.0001700436,0.00008533872,0.000001698458,0.0001045878,0.000001660942,0.0001691461],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003577322,"threshold_uncertainty_score":0.01891893,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01029555194362463,"score_gpt":0.2295208252067526,"score_spread":0.219225273263128,"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."}}