{"id":"W3124466645","doi":"","title":"Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring","year":2019,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Covenant; Business; Debt; Audit; Accounting; Monetary economics; Economics; Finance; Law; Political 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":[0.01330328,0.0002747034,0.000537459,0.001651142,0.0007173339,0.002590714,0.001078843,0.001144698,0.004096269],"category_scores_gemma":[0.1147725,0.0003245695,0.0005619068,0.002171403,0.001557149,0.0028713,0.001950605,0.001800415,0.0002967691],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00100678,"about_ca_system_score_gemma":0.001848312,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003947544,"about_ca_topic_score_gemma":0.004067295,"domain_scores_codex":[0.9834821,0.006615105,0.002289013,0.001946244,0.004123706,0.00154384],"domain_scores_gemma":[0.481828,0.1624022,0.3275923,0.01574104,0.006083482,0.006353051],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001837166,0.0001250654,0.9880817,0.00003274283,0.00008135926,0.0001016581,0.000272577,0.0009660393,0.0001688366,0.001383156,0.0002149342,0.008388243],"study_design_scores_gemma":[0.00001317315,0.0001576673,0.9898944,0.0000579706,0.00005673598,0.0003697011,0.0004695262,0.00416975,0.0003450181,0.003656981,0.0007857433,0.000023304],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9903389,0.0007316963,0.002864666,0.0008902965,0.00001283334,0.00002828156,0.0001094021,0.0000184294,0.005005442],"genre_scores_gemma":[0.9989861,0.0001023007,0.0004030507,0.00007074203,0.00002258922,0.000007722565,0.00005773648,0.00000258582,0.00034719],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01330328,"threshold_uncertainty_score":0.0703553,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.004465690911723579,"score_gpt":0.1995213670581884,"score_spread":0.1950556761464648,"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."}}