{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01143893,0.0002474567,0.0003245748,0.001666603,0.0008088629,0.002804493,0.00120574,0.001029592,0.008022066],"category_scores_gemma":[0.04853124,0.0004074723,0.0004158054,0.004027683,0.002146845,0.002082218,0.002214357,0.002407873,0.0007555158],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001228301,"about_ca_system_score_gemma":0.001390611,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01541944,"about_ca_topic_score_gemma":0.01066755,"domain_scores_codex":[0.991549,0.003320751,0.0009947417,0.001102999,0.002534977,0.0004975055],"domain_scores_gemma":[0.7627974,0.1020825,0.1120612,0.007021674,0.01359352,0.002443816],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000310926,0.0004468085,0.9349344,0.000404643,0.0001673934,0.0001821912,0.00335228,0.0002564679,0.0003085049,0.003361742,0.001640721,0.0546339],"study_design_scores_gemma":[0.00002849945,0.0002031256,0.9855279,0.0006553461,0.0001291565,0.0001560781,0.003284892,0.0005751488,0.0007815621,0.0006236659,0.008014004,0.00002065241],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.974944,0.008023192,0.0008577342,0.00412829,0.00003828954,0.00004844629,0.000474067,0.00002478206,0.01146125],"genre_scores_gemma":[0.9936094,0.003624067,0.0006776237,0.0006651015,0.00009233517,0.00002334047,0.0002368273,0.000008937264,0.001062356],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01541944,"threshold_uncertainty_score":0.06049562,"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."}}