{"id":"W3027298639","doi":"10.2308/accr.2010.85.4.1215","title":"Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision","year":2010,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Lease; Business; Quality (philosophy); Accounting information system; Balance sheet; Market liquidity; Accounting; Finance; Capital (architecture); Incentive; Control (management); Economics; Microeconomics","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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.009881799,0.0002785089,0.0004728139,0.00007434556,0.0009418643,0.0009241714,0.0008567757,0.0000656711,0.0001307435],"category_scores_gemma":[0.1418862,0.0001657815,0.0001611782,0.0006385598,0.0002147368,0.002529614,0.001087982,0.0006527785,0.0005180244],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002119088,"about_ca_system_score_gemma":0.00002898782,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004567266,"about_ca_topic_score_gemma":0.00005873205,"domain_scores_codex":[0.9969551,0.00003674337,0.001596319,0.0002909637,0.0007211421,0.0003997064],"domain_scores_gemma":[0.9507039,0.0007102027,0.04694608,0.001158028,0.0004653393,0.00001647893],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001198027,0.00001818215,0.06213514,0.002938575,0.00004241542,0.000004330237,0.0001438777,0.00001419343,0.00003886331,0.09918691,0.01173732,0.8236204],"study_design_scores_gemma":[0.001017319,0.000002987612,0.1131577,0.001759661,0.000178801,0.000006247397,0.0000529131,0.000105171,0.000008898178,0.004530159,0.8788823,0.0002978251],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9606388,0.006398092,0.006685844,0.008576533,0.003030824,0.001738226,0.000001672615,0.0003043883,0.01262558],"genre_scores_gemma":[0.9827861,0.00536166,0.0005994914,0.007473511,0.00340598,0.0001078935,0.00001075491,0.00004036736,0.0002142129],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8671449,"threshold_uncertainty_score":0.8911806,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02130566902103118,"score_gpt":0.2880119407420129,"score_spread":0.2667062717209817,"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."}}