{"id":"W2887086386","doi":"","title":"XBRL Adoption and Bank Loan Contracting: Early Evidence","year":2013,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and XBRL","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"XBRL; Business reporting; Loan; Mandate; Business; Accounting; 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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001467399,0.0001376152,0.0001545201,0.0001226434,0.000324791,0.0005594085,0.000138654,0.0000653304,0.00006267832],"category_scores_gemma":[0.0006714259,0.0001186938,0.00006302255,0.0001763396,0.00003572818,0.002162322,0.00004683032,0.0009605692,0.0002737958],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001420122,"about_ca_system_score_gemma":0.00025275,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001710436,"about_ca_topic_score_gemma":0.0003845581,"domain_scores_codex":[0.9979664,0.00001184753,0.0003239444,0.0001880147,0.0002369517,0.001272808],"domain_scores_gemma":[0.9991562,0.00005129047,0.0004379662,0.000109728,0.0002249137,0.0000198981],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0001075711,0.0001106671,0.2676212,0.00007869989,0.0001362153,0.00002903113,0.0001257602,0.00001930892,0.004759103,0.2658778,0.00181721,0.4593174],"study_design_scores_gemma":[0.00115141,0.0002223791,0.5215937,0.0003882856,0.0001837741,0.0006401615,0.001405512,0.001333965,0.0000651598,0.4536772,0.01858105,0.0007573857],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9914906,0.001871533,0.001219389,0.001653982,0.0002653688,0.000137809,4.163874e-8,0.00005985453,0.003301446],"genre_scores_gemma":[0.9963908,0.0006321933,0.00003684675,0.0003200085,0.001435284,0.000006625539,7.043781e-7,0.00001947325,0.001158085],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.45856,"threshold_uncertainty_score":0.5394388,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01359027998156242,"score_gpt":0.2267453683681626,"score_spread":0.2131550883866002,"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."}}