{"id":"W4399135154","doi":"10.1002/cjas.1756","title":"The content, evolution and determinants of COVID‐19 disclosures in Canadian financial statements and MD&A documents: An impression management perspective","year":2024,"lang":"en","type":"article","venue":"Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University; Nipissing University; Carleton University","funders":"","keywords":"Accounting; Perspective (graphical); Corporate governance; Coronavirus disease 2019 (COVID-19); Business; Pandemic; Impression management; Content analysis; Public relations; Psychology; Political science; Sociology; Social psychology; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.00318628,0.000159431,0.0001501561,0.003914296,0.001243935,0.003358383,0.0004160211,0.0002774466,0.001739893],"category_scores_gemma":[0.02563161,0.0001211538,0.0001997861,0.00325614,0.00102253,0.001209882,0.001012109,0.000567164,0.0001817502],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006840897,"about_ca_system_score_gemma":0.005101665,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.5835128,"about_ca_topic_score_gemma":0.6468681,"domain_scores_codex":[0.9975734,0.0003896446,0.0001689398,0.000134348,0.001455627,0.0002780506],"domain_scores_gemma":[0.9697131,0.01022403,0.009506016,0.001060481,0.008529166,0.0009671966],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002107211,0.0001034571,0.9333189,0.000125274,0.00005520888,0.000265398,0.01510806,0.000679807,0.003089581,0.001770298,0.002202197,0.04307114],"study_design_scores_gemma":[0.000005208191,0.00002978268,0.9851591,0.00003305895,0.0000210528,0.00006269603,0.008241692,0.002225917,0.0008966467,0.0003334228,0.00296257,0.00002884195],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9933164,0.0001427455,0.0003641347,0.0003671728,0.000009983719,0.00004236116,0.001010172,0.00001828427,0.004728782],"genre_scores_gemma":[0.9985267,0.0000648084,0.0003749803,0.00002131235,0.000009766359,0.000007073624,0.0004175387,0.000003212588,0.0005745614],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9931591,"threshold_uncertainty_score":0.83788,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0701002039997298,"score_gpt":0.3430642191680513,"score_spread":0.2729640151683215,"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."}}