{"id":"W1803384738","doi":"","title":"Hedging, Hedge Accounting and Speculation: Evidence from Canadian Oil and Gas Companies","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Conestoga College; Mount Royal University","funders":"","keywords":"Speculation; Hedge; Derivative (finance); Commodity; Business; Sample (material); Derivatives market; Financial economics; Accounting; Price risk; Crude oil; Financial crisis; Economics; Finance; Futures contract","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001471531,0.0002035529,0.0002005343,0.0002913758,0.0006190964,0.0006678054,0.0002238937,0.00006346727,0.00007176473],"category_scores_gemma":[0.0001745137,0.0001967278,0.00004291505,0.0002652537,0.00006498674,0.003184789,0.0001426477,0.0006915904,0.00009451409],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003633211,"about_ca_system_score_gemma":0.0002157404,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.06547929,"about_ca_topic_score_gemma":0.1372029,"domain_scores_codex":[0.9973847,0.00001593838,0.00026369,0.0002203231,0.000242072,0.001873252],"domain_scores_gemma":[0.9994299,0.00005125679,0.0002296581,0.000148683,0.00008530803,0.00005519556],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002031336,0.00001795029,0.7164662,0.00004725338,0.00008148269,0.000005932632,0.000240086,0.0000182621,0.00006747091,0.1535997,0.0006715783,0.1287638],"study_design_scores_gemma":[0.001005744,0.00003276086,0.6187313,0.0004559821,0.0003319379,0.000127882,0.003275534,0.002821955,0.00001019478,0.1995372,0.1726656,0.001003974],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9766075,0.01452662,0.0003511079,0.002940507,0.0005190544,0.00006001016,8.902213e-7,0.00004500267,0.00494934],"genre_scores_gemma":[0.9902081,0.005096682,0.0001138231,0.0005868361,0.003491504,0.000003114219,0.000006260242,0.00002901241,0.0004646708],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.171994,"threshold_uncertainty_score":0.9407437,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01519701438027995,"score_gpt":0.2209975187731724,"score_spread":0.2058005043928925,"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."}}