{"id":"W2584084874","doi":"10.2308/isys-51688","title":"XBRL Adoption and Bank Loan Contracting: Early Evidence","year":2017,"lang":"en","type":"article","venue":"Journal of Information Systems","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; Mandate; Loan; Business; Accounting; Sample (material); Finance","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":[0.01201521,0.0002451745,0.0003708319,0.001864513,0.0008904024,0.003162254,0.001296109,0.001055315,0.008909059],"category_scores_gemma":[0.05621428,0.0004594986,0.0004745907,0.004551535,0.002342271,0.002309265,0.002283457,0.002728019,0.0007513006],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001341275,"about_ca_system_score_gemma":0.001592482,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01813149,"about_ca_topic_score_gemma":0.01133601,"domain_scores_codex":[0.9911773,0.003543347,0.0009148877,0.001125786,0.002673988,0.0005646429],"domain_scores_gemma":[0.7410491,0.1283671,0.1045173,0.007773307,0.01550899,0.002784148],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000352972,0.0005862969,0.9243688,0.000501781,0.0002173573,0.0002036193,0.004214355,0.0003170808,0.0003534203,0.004859865,0.001968462,0.06205594],"study_design_scores_gemma":[0.0000306285,0.0002172942,0.9837542,0.0007331092,0.0001447781,0.0001320983,0.003844034,0.0006126812,0.0007219351,0.0007576924,0.009028752,0.00002274102],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9717628,0.008082934,0.0009174734,0.004927296,0.00004291649,0.00005288619,0.0005213956,0.00002730223,0.01366513],"genre_scores_gemma":[0.9934214,0.003691396,0.0006549368,0.0007141148,0.0001040377,0.00002470412,0.0002339799,0.000010047,0.00114542],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01813149,"threshold_uncertainty_score":0.06354326,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03336580873463055,"score_gpt":0.2622760134366747,"score_spread":0.2289102047020442,"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."}}