{"id":"W2900376060","doi":"10.1111/1911-3846.12656","title":"Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Balance sheet; Business; Cash flow; Default; Leverage (statistics); Debt; Monetary economics; Finance; Financial economics; Economics","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.003926255,0.0002156529,0.0002782675,0.0007918076,0.0001909064,0.001598587,0.0005961569,0.0008955675,0.002843427],"category_scores_gemma":[0.05228371,0.0002177661,0.0001918567,0.0009250198,0.0006376776,0.001870393,0.0007119174,0.0007223302,0.000858987],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003444415,"about_ca_system_score_gemma":0.0001635438,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003200759,"about_ca_topic_score_gemma":0.001983485,"domain_scores_codex":[0.9988362,0.0003705589,0.0001752861,0.000168496,0.0003382517,0.0001111325],"domain_scores_gemma":[0.9352591,0.01576938,0.03993006,0.005360987,0.002645431,0.001035091],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0010067,0.0002129669,0.961594,0.00003553859,0.0001031651,0.0001732056,0.0005088158,0.0004144477,0.001349068,0.001116474,0.000715173,0.03277031],"study_design_scores_gemma":[0.00006782688,0.0002174142,0.9920769,0.00002254042,0.00006888883,0.0001753715,0.0005337107,0.001626249,0.001008236,0.002308514,0.001875143,0.00001929909],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9934617,0.0002476337,0.0003921855,0.0004532051,0.00001151666,0.00001453445,0.0002550862,0.00001904972,0.00514524],"genre_scores_gemma":[0.9989649,0.0001207099,0.0001233966,0.0001167598,0.0000174479,0.000004071841,0.0002102509,0.00000464426,0.0004378177],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003926255,"threshold_uncertainty_score":0.02076429,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1771438239781498,"score_gpt":0.3623245407553287,"score_spread":0.185180716777179,"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."}}