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Record W2371304333 · doi:10.14288/1.0093637

An analysis of supplementary data in annual reports of selected Canadian public companies, 1938-1963

2011· article· en· W2371304333 on OpenAlexaboutno aff
Yam Pin Tan

Bibliographic record

VenuecIRcle (University of British Columbia) · 2011
Typearticle
Languageen
FieldSocial Sciences
TopicCanadian Identity and History
Canadian institutionsnot available
Fundersnot available
KeywordsAnnual reportPolitical scienceBusinessAccounting

Abstract

fetched live from OpenAlex

The study seeks to trace the historical development of the form, design and content of supplementary information in the annual reports of Canadian public companies for the period 1938 -- 1963. Public companies refer to all companies, other than mining and oil companies, whose shares were listed on any one of the five stock exchanges in Canada as of June 1, 1964. Supplementary information is defined as any information which a company furnishes in its annual reports other than the information required to be published by the Companies Act, Canada. Specifically, the study is based on an analysis of the annual reports of 115 Canadian public companies for five selected years, namely: 1938, 1948, 1953, 1958, 1963. The 115 companies were picked by means of stratified random sampling. They represent approximately 19% of the total listed public companies. Among the main findings of the study, three trends were particularly outstanding, namely: the trend toward more disclosure .of supplementary information, the trend toward improved format and design in the presentation of supplementary information and the trend toward an enlarged report.

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.004
metaresearch head score (Gemma)0.032
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.037
Threshold uncertainty score0.265

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0040.032
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0270.056
Science and technology studies0.0030.001
Scholarly communication0.0020.001
Open science0.0010.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0030.001

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 head0.020
GPT teacher head0.198
Teacher spread0.177 · 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

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

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".

Quick stats

Citations0
Published2011
Admission routes1
Has abstractyes

Explore more

Same venuecIRcle (University of British Columbia)→Same topicCanadian Identity and History→French-language works237,207→