{"id":"W3123677492","doi":"10.1111/j.1475-679x.2008.00300.x","title":"Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":88,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Business; Consolidation (business); Accounting; Finance; Restructuring; Market liquidity; Asset (computer security)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0108802,0.0002470738,0.0002171275,0.0004554426,0.0005391501,0.002565502,0.0005092808,0.0009910908,0.00247555],"category_scores_gemma":[0.04583615,0.0001088342,0.0001743805,0.0004401573,0.0006861185,0.001289095,0.0007847172,0.0007383163,0.0003708703],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001645159,"about_ca_system_score_gemma":0.001586434,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002801973,"about_ca_topic_score_gemma":0.005545637,"domain_scores_codex":[0.9932908,0.004033493,0.0004212575,0.0004097724,0.001209342,0.0006352893],"domain_scores_gemma":[0.932028,0.02440348,0.03482711,0.002009466,0.00346815,0.003263763],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002763288,0.004815603,0.8144048,0.00008190679,0.0001607226,0.0004231291,0.001845324,0.005582634,0.005224696,0.003785467,0.002474043,0.1584385],"study_design_scores_gemma":[0.0005390532,0.007623638,0.9561895,0.00009076627,0.000171271,0.000250233,0.004124701,0.01367578,0.006547951,0.003649562,0.007051372,0.0000861607],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9942888,0.00007966661,0.0002569968,0.0003766888,0.00001059318,0.00004753391,0.00001482158,0.00000755097,0.004917403],"genre_scores_gemma":[0.9992452,0.00002324554,0.0001955052,0.00007306715,0.000009819876,0.00001217085,0.00001003894,9.300415e-7,0.0004299669],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0108802,"threshold_uncertainty_score":0.05754071,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1699240946829216,"score_gpt":0.3632985539489263,"score_spread":0.1933744592660047,"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."}}