{"id":"W2967614830","doi":"","title":"Debt Covenant Violations, Credit Default Swap Pricing, and Borrowing Firms’ Accounting Conservatism","year":2019,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Credit default swap; Business; Monetary economics; Debt; Equity (law); Financial system; Shareholder; Incentive; Swap (finance); Credit risk; Finance; Economics; Corporate governance","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":[0.002940842,0.0001530047,0.0003576775,0.000948465,0.0003575805,0.001714247,0.0005032432,0.0008400765,0.002879195],"category_scores_gemma":[0.02287703,0.0001357289,0.000405782,0.001352104,0.000977702,0.0009136312,0.001184746,0.001586243,0.0003032612],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009178472,"about_ca_system_score_gemma":0.0007499848,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004502802,"about_ca_topic_score_gemma":0.004606595,"domain_scores_codex":[0.9983147,0.0004883198,0.0002652592,0.0002251351,0.0003679214,0.0003385849],"domain_scores_gemma":[0.8906534,0.02680622,0.07371817,0.00348173,0.002171223,0.003169205],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002676257,0.0003961455,0.9883736,0.00002002598,0.00007761339,0.0001501294,0.0003140996,0.002013383,0.00106146,0.001409616,0.000219688,0.005696569],"study_design_scores_gemma":[0.000008582701,0.0001762181,0.994803,0.000009791411,0.00002618192,0.00006208786,0.0004608879,0.002598146,0.00058997,0.0009758436,0.00027906,0.00001037709],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998519,0.00006791394,0.0001355631,0.0001091818,0.000002212407,0.000006058919,0.00006455836,0.000003398762,0.001092074],"genre_scores_gemma":[0.9995337,0.00002859773,0.00004799932,0.00001790893,0.000005619007,0.000003505393,0.00008854886,7.801578e-7,0.0002734798],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004502802,"threshold_uncertainty_score":0.01555288,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008843370174666562,"score_gpt":0.2050812199888744,"score_spread":0.1962378498142078,"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."}}