{"id":"W3010010931","doi":"10.1111/1911-3846.12595","title":"Bank Monitoring and Financial Reporting Quality: The Case of Accounts Receivable–Based Loans*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":27,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounts receivable; Loan; Business; Quality (philosophy); Finance; Revenue; Financial system; Accounting","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.01501615,0.0001838296,0.0005512368,0.0002600359,0.0006868048,0.0002706849,0.0004608879,0.0001528593,0.00005751112],"category_scores_gemma":[0.01872452,0.0001791645,0.0001130711,0.001248805,0.0004072394,0.0005703658,0.0002897498,0.0006372211,0.00002252873],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008650044,"about_ca_system_score_gemma":0.0002785366,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001847241,"about_ca_topic_score_gemma":0.00002190673,"domain_scores_codex":[0.9961689,0.000202205,0.002173126,0.0007484144,0.000219615,0.0004878021],"domain_scores_gemma":[0.9960406,0.001076586,0.00168191,0.0006664374,0.0004347252,0.0000997636],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008257844,0.00007510612,0.9812967,0.0004563149,0.00001972468,0.00009895032,0.002399677,0.00009256452,0.0004804863,0.01099544,0.0005930936,0.003409338],"study_design_scores_gemma":[0.002914426,0.0004070279,0.9010867,0.0005415177,0.00001425694,0.0001106754,0.004456074,0.02634975,0.004861996,0.03157488,0.02637179,0.001310866],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9859372,0.003942176,0.0004550076,0.003498256,0.0002317001,0.0005301469,0.0000576676,0.00005686766,0.00529095],"genre_scores_gemma":[0.9990086,0.00002205879,0.0003608792,0.000122756,0.0003589881,0.00002808559,0.000006675526,0.00003400778,0.00005792862],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08020999,"threshold_uncertainty_score":0.9895412,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1885297184004643,"score_gpt":0.3646184940914955,"score_spread":0.1760887756910312,"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."}}