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Record W1968453490 · doi:10.1016/j.intacc.2003.12.003

An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K

2004· article· en· W1968453490 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

fundA Canadian funder is recorded on the work.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueThe International Journal of Accounting · 2004
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsnot available
FundersMurdoch UniversityUniversity of Calgary
KeywordsHofstede's cultural dimensions theoryEquity (law)Uncertainty avoidanceCivil libertiesWorld Values SurveyPoliticsDilemmaAccountingPanel dataEconomicsPolitical scienceSociologySocial scienceLaw

Abstract

fetched live from OpenAlex

This study examines the association between five societal variables—political and civil system, cultural values, type of legal system, level of economic development, and equity market features—and the amount of corporate disclosure on the Year 2000 (Y2K) technological dilemma. Data are collected from the 1997/1998 fiscal-year annual reports of 1618 publicly listed firms spanning 17 nations. Empirical findings indicate the amount of Y2K disclosure varied significantly across national boundaries. Statistical analysis indicates a strong positive association between the amount of Y2K disclosure and the level of (a) political rights and civil liberties and (b) economic development. Results also imply publicly listed firms in Common Law nations disclose more Y2K information than counterparts in Roman–German Law nations. Of Hofstede's [Hofstede, G. (1980). Culture's consequences: International differences in work-related values. Beverly Hills, CA: Sage Publications] four cultural dimensions, only power distance is a significant explanatory factor of variations is the amount of Y2K disclosure.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.002
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.425
Threshold uncertainty score0.240

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.010
GPT teacher head0.234
Teacher spread0.225 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it