{"id":"W3122970123","doi":"10.1177/0148558x14521205","title":"Credit Risk and IFRS","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":42,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"University of Washington; Washington University in St. Louis; University of Minnesota","keywords":"Leverage (statistics); Credit default swap; Business; Credit risk; International Financial Reporting Standards; Equity (law); Accounting; Book value; Fair value; Earnings; Accounting information system; Actuarial science","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":[0.00491779,0.0002502412,0.0003360685,0.00160099,0.0004272584,0.003270476,0.0005646397,0.0007857648,0.003983316],"category_scores_gemma":[0.0564036,0.0001093619,0.0003200351,0.002048883,0.001558754,0.002742449,0.001306685,0.001567363,0.0005077227],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001383839,"about_ca_system_score_gemma":0.0008274553,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003526328,"about_ca_topic_score_gemma":0.001895926,"domain_scores_codex":[0.9938837,0.00174952,0.0006892171,0.0006900755,0.002383649,0.0006038205],"domain_scores_gemma":[0.9035659,0.02477848,0.05429434,0.007451301,0.008278383,0.001631582],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0003147479,0.0003284256,0.7940099,0.0001440971,0.0002169029,0.000367037,0.001716417,0.005558934,0.001874592,0.06410584,0.002119839,0.1292432],"study_design_scores_gemma":[0.00002979613,0.0002849607,0.9401473,0.0002140568,0.00009066899,0.0007687691,0.001470819,0.004451934,0.002517057,0.0323042,0.01761935,0.0001010378],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9287982,0.001835546,0.006154045,0.002258528,0.0001027499,0.00006565457,0.0005262639,0.0001074245,0.06015161],"genre_scores_gemma":[0.9978778,0.0002043293,0.0005009757,0.00008816861,0.00005704331,0.000007034548,0.000125701,0.00000791501,0.001130926],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00491779,"threshold_uncertainty_score":0.02600807,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0107080770295098,"score_gpt":0.2005394158145224,"score_spread":0.1898313387850126,"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."}}