{"id":"W4406647046","doi":"10.1108/ajar-12-2023-0413","title":"Voluntary cybersecurity risk disclosures and firms’ characteristics: the moderating role of the knowledge-intensive industry","year":2025,"lang":"en","type":"article","venue":"Asian Journal of Accounting Research","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Turnover; Accounting; Turnover intention; Computer security; Psychology; Management; Computer science; Social psychology; Economics; Organizational commitment","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.002554018,0.0002249526,0.0002859827,0.001922603,0.0006494648,0.003162723,0.0005172838,0.0005500165,0.004829882],"category_scores_gemma":[0.02179601,0.0001281666,0.0003987181,0.002524026,0.0009787659,0.001689083,0.001582248,0.0009149972,0.0003610573],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00071129,"about_ca_system_score_gemma":0.001706929,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003683738,"about_ca_topic_score_gemma":0.003950847,"domain_scores_codex":[0.997051,0.0006827987,0.0004886267,0.0003012027,0.001030248,0.0004460992],"domain_scores_gemma":[0.9136162,0.03322457,0.04403218,0.00302863,0.002916161,0.003182289],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007535208,0.0001054737,0.9844896,0.0001184781,0.00007270019,0.0002127387,0.001183441,0.00021165,0.0002490101,0.0007013319,0.0002662211,0.01231407],"study_design_scores_gemma":[0.000003707269,0.00009729389,0.9926605,0.000107038,0.00005594732,0.0002536796,0.003577954,0.0005045033,0.0003774847,0.0006972874,0.001649449,0.00001509946],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9946436,0.0005394629,0.0003344344,0.0005026485,0.00001135695,0.00002887425,0.0002622802,0.000008496815,0.00366885],"genre_scores_gemma":[0.9993371,0.0001124794,0.0001088137,0.00002763391,0.00001320484,0.000007401267,0.0001035186,0.000001137169,0.0002886618],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004829882,"threshold_uncertainty_score":0.01615757,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01740092088575594,"score_gpt":0.290075590229816,"score_spread":0.2726746693440601,"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."}}