{"id":"W4409292650","doi":"10.1111/1911-3846.13037","title":"Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability","year":2025,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"RMIT University; Monash University; Accounting and Finance Association of Australia and New Zealand","keywords":"Controllability; Joint (building); Business; Focus (optics); Accounting; Actuarial science; Engineering; Mathematics; Civil engineering","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":[0.008381852,0.0002714601,0.0003744401,0.0003385225,0.0003299642,0.002075541,0.0002970463,0.0009754662,0.004617326],"category_scores_gemma":[0.06568792,0.0002047869,0.0003353736,0.0002346427,0.0007351096,0.001174337,0.0009394595,0.001452272,0.0002359981],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000491971,"about_ca_system_score_gemma":0.0002908361,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008475173,"about_ca_topic_score_gemma":0.0008169261,"domain_scores_codex":[0.9962149,0.002208704,0.0003201591,0.0002642896,0.0007518565,0.0002400707],"domain_scores_gemma":[0.83803,0.122726,0.0304832,0.004542146,0.001700262,0.002518335],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.01616141,0.004118165,0.8239347,0.0004482321,0.001327981,0.0008250248,0.004342894,0.02028099,0.06050419,0.007408156,0.001631896,0.05901625],"study_design_scores_gemma":[0.0007361034,0.005695818,0.9357944,0.0001065708,0.00077144,0.0003007762,0.003343596,0.02419339,0.01636967,0.01046354,0.002028854,0.0001958142],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9956375,0.00008732062,0.0004742469,0.0002482407,0.00001375847,0.00001929288,0.00002688335,0.000008042454,0.003484728],"genre_scores_gemma":[0.9995403,0.00003011732,0.0001514233,0.00006901759,0.000009810662,0.000008186014,0.00001494938,0.000001896915,0.0001743723],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008381852,"threshold_uncertainty_score":0.04432803,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07781056136673307,"score_gpt":0.3411238525757814,"score_spread":0.2633132912090483,"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."}}