{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001879185,0.0001424127,0.000450744,0.0002386357,0.0002893609,0.0001248038,0.0002109059,0.00009540729,0.00002891003],"category_scores_gemma":[0.002272057,0.0001554203,0.0001370436,0.0002512195,0.00008501815,0.0004758385,0.00005238517,0.0003749341,0.00005028402],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004978706,"about_ca_system_score_gemma":0.00002717933,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006946029,"about_ca_topic_score_gemma":0.00000916014,"domain_scores_codex":[0.998468,0.00001734005,0.0009423828,0.0002198513,0.00007765937,0.0002747496],"domain_scores_gemma":[0.9969009,0.0002354378,0.002501606,0.0001881989,0.0001211092,0.00005276438],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002471521,0.00005944002,0.8235843,0.00003679542,0.00003427029,0.000007798189,0.000500333,0.001103955,0.00004835012,0.09574859,0.006239715,0.07261178],"study_design_scores_gemma":[0.0004647216,0.00009295742,0.6999734,0.00009342596,0.00001349458,0.00004317728,0.00003336177,0.003511432,0.00003331172,0.02380815,0.27174,0.0001926064],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9682128,0.001677415,0.02356971,0.0004306072,0.001023324,0.00004782825,0.00002995158,0.00001839139,0.004989963],"genre_scores_gemma":[0.9910923,0.000812217,0.006014946,0.00004790599,0.001811644,0.000001697285,0.000001251011,0.00002246533,0.0001955828],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2655002,"threshold_uncertainty_score":0.6337855,"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."}}