{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001417894,0.0004474711,0.0003747126,0.005605221,0.00377988,0.002661973,0.001094517,0.0007169778,0.001644235],"category_scores_gemma":[0.01150917,0.000324615,0.0002542924,0.01496951,0.001491224,0.0007666236,0.001300775,0.0007335362,0.0002609255],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01413767,"about_ca_system_score_gemma":0.01502681,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.982067,"about_ca_topic_score_gemma":0.9884595,"domain_scores_codex":[0.9981856,0.00009137162,0.00008221113,0.0001259588,0.001064056,0.0004508374],"domain_scores_gemma":[0.9842481,0.003340921,0.00465646,0.0008361752,0.005921394,0.0009969751],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002414972,0.0001129146,0.9588807,0.0001334622,0.00007277518,0.0005565947,0.01206871,0.000565558,0.0004315775,0.001130049,0.003431683,0.02237439],"study_design_scores_gemma":[0.000008433417,0.00002033765,0.9855779,0.00004698232,0.00003941816,0.00008714871,0.007169444,0.0004223657,0.0003492126,0.0001058044,0.006145037,0.00002786803],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9911475,0.0009454865,0.0001023821,0.0002682655,0.000004434077,0.00003758331,0.002790137,0.000007326576,0.004696834],"genre_scores_gemma":[0.9921595,0.001483679,0.0002303849,0.00007392083,0.00001237142,0.00001766792,0.004253599,0.000004679793,0.001764243],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01793301,"threshold_uncertainty_score":0.1025764,"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."}}