{"id":"W2122578598","doi":"10.1111/j.1911-3846.2012.01194.x","title":"Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis","year":2012,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":341,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Corporate governance; Enterprise risk management; Accounting; Quality (philosophy); Earnings management; Risk management; Financial crisis; Credibility; Enterprise value; Quality management; Finance; Economics; Earnings; Marketing; Service (business)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002773707,0.0001532155,0.0002064837,0.001189966,0.0003043314,0.001978634,0.0003335499,0.0007448026,0.002495334],"category_scores_gemma":[0.02968035,0.0001372271,0.0002174472,0.001181377,0.0009237332,0.001205281,0.001058095,0.00123304,0.0002249567],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007482999,"about_ca_system_score_gemma":0.0006600558,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003501951,"about_ca_topic_score_gemma":0.003258309,"domain_scores_codex":[0.9982451,0.0006616585,0.0001768206,0.000134212,0.0004705329,0.0003116829],"domain_scores_gemma":[0.9507293,0.01705415,0.02423384,0.00107026,0.003052719,0.003859834],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007842655,0.000153738,0.9936566,0.00001028351,0.00001693693,0.00003897688,0.0002580674,0.0001913753,0.00008878777,0.0002248297,0.0001230341,0.005158814],"study_design_scores_gemma":[0.000002104837,0.00003503652,0.998553,0.000007813084,0.000004852707,0.00003030718,0.0004485911,0.0005676415,0.00004997744,0.0002017082,0.00009590778,0.000002989965],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9981802,0.0001758041,0.000143274,0.0004628883,0.000003224073,0.000007115512,0.00002999493,0.000003936419,0.0009937258],"genre_scores_gemma":[0.9997719,0.00004647459,0.00004230039,0.00002381808,0.000006162849,0.000001760039,0.00002426923,0.000001431091,0.00008180656],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003501951,"threshold_uncertainty_score":0.01466894,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05193257369457472,"score_gpt":0.3443431302396252,"score_spread":0.2924105565450504,"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."}}