{"id":"W1513224068","doi":"10.1108/14757700710750856","title":"Accounting for transferring financial assets","year":2007,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Securitization; Valuation (finance); Financial statement; Earnings; Stock (firearms); Business; Finance; Economics; Accounting; Stock market; Financial system; Audit","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":[0.003472196,0.0005655217,0.0002176378,0.006626058,0.000598703,0.002311755,0.0007370327,0.0002562245,0.00992474],"category_scores_gemma":[0.02012436,0.0001349722,0.000349219,0.005992236,0.0004977752,0.002505237,0.001120708,0.0008142196,0.003323581],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001486206,"about_ca_system_score_gemma":0.002813712,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01088877,"about_ca_topic_score_gemma":0.009025361,"domain_scores_codex":[0.9945187,0.0006670469,0.0006440059,0.0003447073,0.003570496,0.0002550393],"domain_scores_gemma":[0.9761145,0.002376165,0.00948169,0.003383094,0.008040416,0.0006042793],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001194281,0.0001644412,0.2616489,0.0004573234,0.0001305169,0.0001652408,0.0005900806,0.002986603,0.00192847,0.04835455,0.05224195,0.6312126],"study_design_scores_gemma":[0.00003130558,0.0002891842,0.640922,0.0004719486,0.0001061592,0.0007081404,0.0008463098,0.006145502,0.004260392,0.01965448,0.3264858,0.00007884925],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3600563,0.01011011,0.03646299,0.006187263,0.001822793,0.002032945,0.03955646,0.001537936,0.5422332],"genre_scores_gemma":[0.9123356,0.004593027,0.01487196,0.0004010576,0.001046201,0.0004030252,0.01811086,0.00008007255,0.0481582],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01088877,"threshold_uncertainty_score":0.03320158,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01033372407748285,"score_gpt":0.2394186645382723,"score_spread":0.2290849404607894,"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."}}