{"id":"W4415246287","doi":"10.28924/2291-8639-23-2025-244","title":"Does Digital Business Reporting, XBRL, Regulate Financial Reporting Quality in Emerging Market? The Institutional View","year":2025,"lang":"en","type":"article","venue":"International Journal of Analysis and Applications","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Mahasarakham University","keywords":"XBRL; Earnings management; Quality (philosophy); Business reporting; Agency (philosophy); Principal–agent problem; Principal (computer security); Accrual","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002804388,0.0001241206,0.0003772789,0.0006583193,0.0002546509,0.0004750069,0.0003176426,0.00004942969,0.00003372031],"category_scores_gemma":[0.00520945,0.00007435266,0.0002580932,0.001754169,0.000098365,0.000666289,0.0001546958,0.0001944513,0.000001865424],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005811266,"about_ca_system_score_gemma":0.0001680131,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004214787,"about_ca_topic_score_gemma":0.0003799594,"domain_scores_codex":[0.9960026,0.0000129608,0.003185288,0.0002253882,0.0004350745,0.0001386602],"domain_scores_gemma":[0.990738,0.00008953291,0.007740842,0.0001914437,0.001227687,0.00001249203],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005357962,0.0001840285,0.7910665,0.00006332263,0.000575087,0.00008784339,0.00003656961,0.001689613,0.000155278,0.04361288,0.0006959565,0.1617794],"study_design_scores_gemma":[0.0001864821,0.00000127475,0.8766596,0.0001215033,0.0002412901,0.00002014131,0.00008944215,0.0009278039,0.00001669936,0.01311335,0.108515,0.0001074011],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9320234,0.0002881543,0.04165126,0.01152709,0.0006355555,0.0001953113,0.000006923603,0.00002731908,0.013645],"genre_scores_gemma":[0.9977525,0.00007635891,0.0001842119,0.0004980788,0.0008471368,0.00001950595,0.00001976998,0.000005002742,0.0005974355],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.161672,"threshold_uncertainty_score":0.6236574,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01432787154453593,"score_gpt":0.3105763328430901,"score_spread":0.2962484612985542,"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."}}