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Record W7067094190

Internet Financial Reporting in Syria An Exploratory Study

2018· article· en· W7067094190 on OpenAlexaboutno aff

Bibliographic record

VenueDOAJ (DOAJ: Directory of Open Access Journals) · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsnot available
Fundersnot available
KeywordsThe InternetExploratory researchCommissionQuarter (Canadian coin)ChecklistWebometrics
DOInot available

Abstract

fetched live from OpenAlex

This study aims to investigate the presence of websites for the registered companies in the Syrian Commission of Financial Markets and Securities (SCFMS). It also identifies the level of the Internet Financial Reporting (IFR) of the companies that have presence on the world wide web; and the information they use to report on their websites. The study is applied on 46 registered companies within the first quarter of 2017. The websites' presence of the registered companies are investigated by the Companies' Information link on the SCFMS webpage. Google search engine is used to find the websites of some companies that were not available on SCFMS webpage. A checklist is developed using the scoring system to measure IFR level. The findings show that 54% of the registered companies have reachable websites. They also show that the level of IFR in Syria is still in its infancy. The registered companies seem to be interested in the financial items of reporting more than the other items. التقرير المالي على الانترنت في سورية دراسة استكشافية هدفت هذه الدراسة إلى التحقق من وجود مواقع الكترونية للشركات المسجلة في هيئة الأوراق والأسواق المالية السورية، بالإضافة إلى تحديد مستوى التقرير المالي على الانترنت للشركات التي تملك مواقع الكترونية، وتحديد المعلومات التي تقوم بالتقرير عنها عبر مواقعها الالكترونية. أجريت الدراسة على 46 شركة مسجلة في الهيئة خلال الربع الأول من عام 2017. تم التحقق من وجود مواقع الكترونية للشركات المسجلة في الهيئة، عبر رابط معلومات الشركات ضمن صفحة هيئة الأوراق والأسواق المالية السورية، كما تم الاستعانة بمحرك بحث Google للوصول إلى عناوين المواقع الالكترونية لبعض الشركات التي لم تنشر عنوان موقعها الالكتروني على صفحة الهيئة. هذا وقد تم تطوير قائمة تعتمد على نظام النقاط لقياس مستوى التقرير المالي على الانترنت. أظهرت النتائج أن 54 % من الشركات المسجلة في هيئة الأوراق والأسواق المالية السورية تملك مواقع الكترونية على الانترنت يمكن الوصول إليها، كما بينت أن مستوى التقرير المالي على الانترنت في سورية مازال متدنياً. أظهرت الشركات اهتماماً بالتقرير عن العناصر المالية بنسبة أكبر من اهتمامها بالتقرير عن بقية العناصر.

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)0.002
metaresearch head score (Gemma)0.004
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 score0.004
Threshold uncertainty score0.010

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.004
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.002
Science and technology studies0.0020.001
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0030.000

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 head0.216
GPT teacher head0.481
Teacher spread0.265 · 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
Published2018
Admission routes1
Has abstractyes

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