{"id":"W2220089062","doi":"10.5539/ibr.v9n1p106","title":"Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria","year":2015,"lang":"en","type":"article","venue":"International Business Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":41,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Leverage (statistics); Shareholder; Business; Loan; Finance; Financial statement; Quality (philosophy); Financial system; Accounting; Financial ratio; Economics; Corporate governance; Audit","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":[0.001998997,0.00009962823,0.0001935425,0.001542659,0.0004322393,0.001483197,0.0002523536,0.0003117304,0.001814944],"category_scores_gemma":[0.01075192,0.000168408,0.0001688201,0.002525833,0.0004095208,0.0007100919,0.0005133849,0.0004846329,0.000246088],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008133813,"about_ca_system_score_gemma":0.0006181293,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01474734,"about_ca_topic_score_gemma":0.0235276,"domain_scores_codex":[0.9990129,0.0002076496,0.0002951929,0.0001076556,0.0002442138,0.0001321966],"domain_scores_gemma":[0.9657349,0.005125284,0.02522277,0.0006763937,0.002302765,0.0009379255],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001842362,0.00001612524,0.9977665,0.000009264983,0.000007024928,0.00005390173,0.0003224582,0.00004036599,0.00005797816,0.00004946467,0.000089129,0.001569493],"study_design_scores_gemma":[0.000001037941,0.00002093972,0.9983392,0.00002313858,0.00000575335,0.00009726647,0.001009393,0.0001313213,0.00007610573,0.00002315399,0.000269845,0.000002858992],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998723,0.0002125267,0.00002774051,0.0001619397,0.000003202646,0.000006087567,0.0002132704,0.000001697552,0.0006505157],"genre_scores_gemma":[0.9995019,0.0001242158,0.00003329943,0.00001300226,0.000005817637,0.000002049927,0.0001485306,5.861166e-7,0.0001704912],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01474734,"threshold_uncertainty_score":0.02932298,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07523674604996249,"score_gpt":0.3570031742673296,"score_spread":0.2817664282173671,"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."}}