{"id":"W2910800486","doi":"10.1111/jbfa.12371","title":"Management earnings forecasts and bank loan contracting","year":2019,"lang":"en","type":"article","venue":"Journal of Business Finance &amp Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Hong Kong Baptist University","keywords":"Loan; Earnings; Business; Debt; Earnings management; Participation loan; Finance; Basis point; Quarter (Canadian coin); Monetary economics; Non-conforming loan; Financial system; Economics; Non-performing loan; Interest rate","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001793208,0.0004617168,0.0007363593,0.000636091,0.000349693,0.0009236391,0.0006527706,0.0001271991,0.0002197428],"category_scores_gemma":[0.003195324,0.0004479589,0.000165128,0.001304986,0.00008816508,0.005184579,0.0005992333,0.0006723858,0.0003476668],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001079852,"about_ca_system_score_gemma":0.00003794211,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001329612,"about_ca_topic_score_gemma":0.00002509304,"domain_scores_codex":[0.996663,0.00001773164,0.001113033,0.000533062,0.0009215049,0.0007516327],"domain_scores_gemma":[0.9721957,0.0001284072,0.02629902,0.0003656308,0.0009880369,0.00002319434],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002149644,0.0001317524,0.608907,0.001639016,0.0001804632,0.0002409257,0.0001838888,0.004786392,0.0007717695,0.005511865,0.003089577,0.3743423],"study_design_scores_gemma":[0.001670142,0.0000146559,0.5065179,0.001349209,0.0001369627,0.00008377627,0.000246177,0.001142849,0.00002220362,0.000504095,0.487777,0.0005350609],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9533211,0.0003968595,0.03487216,0.0009408744,0.001391119,0.0003802206,0.000001218177,0.00008059718,0.008615875],"genre_scores_gemma":[0.9928583,0.0002240207,0.002128048,0.001040937,0.001899857,0.000007991516,0.000005035421,0.00009750479,0.001738334],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4846874,"threshold_uncertainty_score":0.9997972,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00833506523273482,"score_gpt":0.2042488813870864,"score_spread":0.1959138161543515,"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."}}