{"id":"W4406090680","doi":"10.1016/j.adiac.2024.100805","title":"Executive age, executive gender and financial statement comparability","year":2025,"lang":"en","type":"article","venue":"Advances in Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"McMaster University; Toronto Metropolitan University","funders":"","keywords":"Comparability; Accounting; Financial statement; Statement (logic); Executive summary; Business; Political science; Finance; Audit; Mathematics; Law","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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0008607797,0.0003252627,0.0004078242,0.0003240216,0.0003132167,0.0003144343,0.0003550593,0.00007093067,0.00006007521],"category_scores_gemma":[0.004384364,0.0003454635,0.00005509986,0.0008745555,0.0002093247,0.002995709,0.000728151,0.000361877,0.00004575983],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00016579,"about_ca_system_score_gemma":0.00003461163,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003081941,"about_ca_topic_score_gemma":0.000350513,"domain_scores_codex":[0.9976794,0.00002409675,0.0006224914,0.0007323056,0.0003544352,0.0005872527],"domain_scores_gemma":[0.9953429,0.0001615009,0.004050592,0.0002843867,0.0001496303,0.00001103431],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001375,0.0001890757,0.6611491,0.001159808,0.00003980457,0.00007526488,0.0005378428,0.002041637,0.00008393035,0.1164144,0.004145076,0.2140265],"study_design_scores_gemma":[0.001099014,0.000006633637,0.2695141,0.0003293978,0.00004402584,5.326522e-7,0.001093805,0.00190412,0.00003436318,0.02756981,0.6979344,0.000469797],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4928246,0.003437661,0.1569183,0.0003753291,0.00144127,0.001320601,0.000009365763,0.0003305085,0.3433425],"genre_scores_gemma":[0.9946957,0.000233169,0.001480622,0.002559138,0.0003137325,0.00008206807,0.00001474632,0.00002392911,0.0005968966],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6937893,"threshold_uncertainty_score":0.9998997,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01148377291982471,"score_gpt":0.2668897144837821,"score_spread":0.2554059415639574,"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."}}