{"id":"W3124111586","doi":"10.2139/ssrn.1079115","title":"Is the Market Valuation of Banks' Loan Loss Provision Conditional on Auditor Reputation?","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Business; Valuation (finance); Audit; Loan; Reputation; Accounting; Actuarial science; Finance; Financial system","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":[0.003453742,0.0001693022,0.0005483174,0.00093456,0.0003717476,0.004800859,0.0007832485,0.001747404,0.01130025],"category_scores_gemma":[0.03842925,0.000335221,0.000333446,0.0008472295,0.001777438,0.005357314,0.000594306,0.001430179,0.001569976],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009078251,"about_ca_system_score_gemma":0.0007359984,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001640552,"about_ca_topic_score_gemma":0.001289305,"domain_scores_codex":[0.9992279,0.0002531,0.00006439869,0.0001415786,0.0001513485,0.0001615667],"domain_scores_gemma":[0.9534761,0.01955504,0.02110551,0.002144883,0.001894456,0.001824058],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.006490249,0.001797614,0.6354007,0.0004455249,0.0005585966,0.001048869,0.001936999,0.009507849,0.01502065,0.1777709,0.009426543,0.1405956],"study_design_scores_gemma":[0.000189124,0.0004760688,0.8658184,0.00008449779,0.0001652311,0.0005805026,0.0009351207,0.01988706,0.002218905,0.1061628,0.003392302,0.00009002621],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9791843,0.0005965029,0.003250889,0.003838814,0.00004825073,0.00001662372,0.000315425,0.00006665036,0.01268277],"genre_scores_gemma":[0.9989682,0.0001051403,0.000110598,0.00005770506,0.00006270883,0.000002525641,0.00004902131,0.000007917238,0.0006362029],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01130025,"threshold_uncertainty_score":0.03780317,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008227277059629425,"score_gpt":0.2386120830992256,"score_spread":0.2303848060395962,"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."}}