{"id":"W7132941137","doi":"","title":"Corporate Digital Assets, Voluntary Disclosure, and Firm Valuation","year":2024,"lang":"","type":"dissertation","venue":"TSpace","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Voluntary disclosure; Valuation (finance); XBRL; Earnings; Value (mathematics); Turnover; Relevance (law); Enterprise value","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004827721,0.0002104751,0.0002629067,0.001237148,0.0007161464,0.003752983,0.0003876174,0.0005875634,0.003558882],"category_scores_gemma":[0.0375376,0.0001342247,0.0002306784,0.001737086,0.001334312,0.002771655,0.001514686,0.0009381885,0.0001833739],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001500616,"about_ca_system_score_gemma":0.000767039,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001492627,"about_ca_topic_score_gemma":0.001466558,"domain_scores_codex":[0.9973577,0.001319601,0.0001895412,0.0002107039,0.0006511975,0.0002713132],"domain_scores_gemma":[0.9302352,0.04356038,0.01971727,0.002754921,0.002083924,0.001648368],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004831444,0.0009333859,0.6091267,0.0002589631,0.0001820734,0.0004244887,0.003314728,0.01272066,0.001284682,0.2071732,0.002174372,0.1619236],"study_design_scores_gemma":[0.000072393,0.0006612787,0.6762704,0.0004448752,0.0001402242,0.0004515207,0.007326224,0.02888947,0.00209261,0.2690833,0.01442808,0.0001395545],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9552678,0.002043379,0.003070611,0.001377842,0.00002608077,0.00006567092,0.0002688895,0.00001454395,0.03786507],"genre_scores_gemma":[0.9986401,0.0002890211,0.0002580393,0.00003383345,0.00001553598,0.00001183846,0.00004561506,0.000001174016,0.0007047147],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004827721,"threshold_uncertainty_score":0.02553177,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02070365482340836,"score_gpt":0.2655442143233284,"score_spread":0.2448405594999201,"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."}}