{"id":"W2907600474","doi":"10.1002/cjas.1521","title":"Independent Directors, Business Risk, and the Informativeness of Accounting Earnings for Debt Contracting","year":2018,"lang":"en","type":"article","venue":"Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Accounting; Earnings; Sample (material); Business; Debt; Earnings before interest and taxes; Business risks; Actuarial science; Economics; Finance; Risk analysis (engineering)","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":[0.01135364,0.0003010804,0.000525255,0.001937663,0.0005743525,0.002697055,0.0005309606,0.000683806,0.004029694],"category_scores_gemma":[0.08372752,0.0002039167,0.0004081071,0.00177741,0.001424012,0.001321414,0.001400951,0.001246544,0.0003427812],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006109262,"about_ca_system_score_gemma":0.0006085223,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002336696,"about_ca_topic_score_gemma":0.003662053,"domain_scores_codex":[0.994274,0.003224542,0.000461315,0.0004023366,0.001265429,0.0003724544],"domain_scores_gemma":[0.7595121,0.153202,0.07053183,0.00772227,0.004206489,0.004825316],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002076424,0.0001926183,0.9868625,0.00001768787,0.0001008213,0.0001261767,0.0005596141,0.001406029,0.0002070029,0.0007891101,0.0001956083,0.009335062],"study_design_scores_gemma":[0.00001362967,0.0001376753,0.9915794,0.00002204542,0.00009416409,0.0001667791,0.0009173779,0.004682859,0.0003281188,0.001637711,0.0004001815,0.00002008205],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9981489,0.0001790382,0.0003601616,0.0001158734,0.000002289193,0.000007903505,0.00006243528,0.000003063641,0.001120267],"genre_scores_gemma":[0.999447,0.00005976638,0.000142428,0.000009154254,0.00001266074,0.000002882031,0.00007251602,0.000001455511,0.00025205],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01135364,"threshold_uncertainty_score":0.06004453,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0354542633101028,"score_gpt":0.2703445108071726,"score_spread":0.2348902474970699,"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."}}