{"id":"W4412106722","doi":"10.2308/horizons-2024-154","title":"Connecting the Dots: Helping Investors Use Risk Disclosures When Evaluating Financial Statements","year":2025,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Saskatchewan; University of Lethbridge","funders":"","keywords":"Business; Accounting; Actuarial science; Finance","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":["metaresearch","metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003302654,0.0005104882,0.0004434198,0.0005991859,0.00277931,0.002602038,0.001117047,0.0001521908,0.00009781267],"category_scores_gemma":[0.008978578,0.0004204147,0.0002265138,0.001582505,0.0001335763,0.004657814,0.001298095,0.0006961027,0.0002560173],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001608953,"about_ca_system_score_gemma":0.0001089333,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007647871,"about_ca_topic_score_gemma":0.002186557,"domain_scores_codex":[0.996408,0.0001011173,0.0009622595,0.0008117552,0.0007546833,0.0009621697],"domain_scores_gemma":[0.9969801,0.0006831075,0.001058936,0.0008619638,0.0003964676,0.0000193849],"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":[0.000123391,0.0001928668,0.654471,0.0004725495,0.0003351611,0.00001992582,0.0009870953,0.002267341,0.0006574781,0.1703775,0.07111372,0.09898192],"study_design_scores_gemma":[0.002024006,0.00005241032,0.2159138,0.001016396,0.001061419,0.000001464424,0.002891797,0.01757727,0.0001237143,0.09972209,0.6581351,0.001480539],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9796014,0.0002139138,0.004840443,0.002216687,0.00337836,0.001098534,0.0000149583,0.0005521048,0.008083558],"genre_scores_gemma":[0.9917461,0.00004903465,0.001482654,0.00334077,0.002147558,0.0001299599,0.00005052405,0.00008895279,0.0009644191],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5870214,"threshold_uncertainty_score":0.9998248,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0355870793985589,"score_gpt":0.3027598136302175,"score_spread":0.2671727342316585,"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."}}