{"id":"W4391175561","doi":"10.1111/1911-3846.12937","title":"Voluntary disclosures regarding open market repurchase programs","year":2024,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Open market operation; Accounting; Economics; Monetary economics","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":[0.007770324,0.0001989654,0.0002885371,0.001850493,0.0007446454,0.003961395,0.0008050282,0.001171058,0.003656833],"category_scores_gemma":[0.09362692,0.0001658704,0.0001864551,0.002176458,0.0008306001,0.003091716,0.001653376,0.001497703,0.0006264114],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008323039,"about_ca_system_score_gemma":0.0009521931,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001745437,"about_ca_topic_score_gemma":0.001746183,"domain_scores_codex":[0.9918858,0.002409797,0.001220003,0.0005876702,0.00313149,0.0007651709],"domain_scores_gemma":[0.6574427,0.1007842,0.2106944,0.01366929,0.01410856,0.003300877],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001501214,0.0006191243,0.745047,0.0006223951,0.0001839565,0.001108523,0.005133345,0.002927448,0.004272644,0.02643126,0.008270736,0.2038823],"study_design_scores_gemma":[0.00009405169,0.001036364,0.9011321,0.000779024,0.0001862893,0.00210905,0.007157536,0.009496164,0.008727334,0.02050044,0.04861198,0.0001697019],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9736118,0.002091468,0.002820887,0.001596982,0.00008642288,0.00008345121,0.001044476,0.00008146195,0.018583],"genre_scores_gemma":[0.9979544,0.000237655,0.0002531658,0.00007455416,0.00009884972,0.00001038315,0.0002988077,0.000006327127,0.001065846],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007770324,"threshold_uncertainty_score":0.04109395,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05886551700029716,"score_gpt":0.3251980912497397,"score_spread":0.2663325742494426,"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."}}