The impacts of product market competition on the quantity and quality of voluntary disclosures
Bibliographic record
Abstract
This paper presents an empirical investigation to study the relationship between product market competition and voluntary disclosure among 124 selected firms listed on Tehran Stock Exchange over the period 2004-2013.The study uses Herfindahl-Hirschman Index (HHI) and Lerner (LLIA) index to measure competition in terms of capacity and price, respectively.In addition, the study uses the questionnaire developed by Botosan (1997) [Botosan, C. A. (1997).Disclosure level and the cost of equity capital.Accounting Review, 72(3), 323-349.] to measure voluntary disclosure.Using linear regression technique, the study has determined that there was a meaningful, direct and positive relationship between voluntary disclosure and competition in terms of price (LLIA).In addition, the results indicate that there was a meaningful and reverse relationship between voluntary disclosure and competition in terms of capacity (HHI).
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.031 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.002 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".