{"id":"W4403360092","doi":"10.1002/bse.4002","title":"Common ownership and investor‐focused disclosure: Evidence from ESG financial materiality","year":2024,"lang":"en","type":"article","venue":"Business Strategy and the Environment","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Prince Edward Island; HEC Montréal","funders":"","keywords":"Materiality (auditing); Business; Accounting; Financial system","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003208965,0.0002227944,0.0002428237,0.00003190893,0.0002126541,0.0005350113,0.0001611836,0.00007870807,0.0000944306],"category_scores_gemma":[0.00003679411,0.0001423421,0.00003664633,0.0001731399,0.0003739933,0.0009291825,0.0001645485,0.0001370109,0.00008672853],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002221554,"about_ca_system_score_gemma":0.00002406291,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002689201,"about_ca_topic_score_gemma":0.0001556029,"domain_scores_codex":[0.9989597,0.00002982164,0.0002329426,0.0003881009,0.0001867401,0.0002027361],"domain_scores_gemma":[0.9995391,0.00009046422,0.0001253404,0.0002197687,0.00001117337,0.00001410965],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.002658313,0.0003193318,0.3500548,0.002422619,0.0002150708,0.0006167618,0.0008522411,0.001105864,0.003765422,0.4912271,0.007502098,0.1392604],"study_design_scores_gemma":[0.0007149196,0.000007586755,0.9384896,0.0002960216,0.0001029532,0.00000280479,0.00002361565,0.0007363505,0.0000406437,0.03185622,0.02747571,0.000253623],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9900672,0.004053173,0.0004796529,0.004271763,0.000371275,0.0002510832,0.0000196445,0.00005616825,0.000430057],"genre_scores_gemma":[0.9973708,0.0009798532,0.00001614541,0.0004875297,0.0007491616,0.00003822439,0.00001494016,0.00001874441,0.0003246481],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5884348,"threshold_uncertainty_score":0.5804541,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03054259473010672,"score_gpt":0.2020953999254695,"score_spread":0.1715528051953628,"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."}}