{"id":"W3125313815","doi":"10.2308/accr-50682","title":"Influence of National Culture on Accounting Conservatism and Risk-Taking in the Banking Industry","year":2013,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":327,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Conservatism; Uncertainty avoidance; Individualism; Sample (material); Accounting; Banking industry; Business; Affect (linguistics); Economics; Actuarial science; Political science; Psychology; Market economy; Law; Collectivism","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":[0.001809156,0.000102749,0.0001951643,0.0008510258,0.0004425073,0.001431437,0.0001800211,0.0001717283,0.002241626],"category_scores_gemma":[0.01087977,0.0001006099,0.0002162325,0.001162304,0.0006953253,0.0004000386,0.0008275905,0.0004686724,0.0001446559],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004575878,"about_ca_system_score_gemma":0.000447643,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009440467,"about_ca_topic_score_gemma":0.01340732,"domain_scores_codex":[0.9987388,0.0006881137,0.0001066385,0.0000998173,0.0002178201,0.0001486678],"domain_scores_gemma":[0.9787254,0.007830691,0.009151818,0.0009478177,0.001732925,0.001611361],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005983501,0.00005652221,0.9932909,0.00001154271,0.00006131707,0.00003366339,0.001433241,0.0001040202,0.00008594272,0.0001371149,0.00009978223,0.004626042],"study_design_scores_gemma":[0.000001629016,0.00002369212,0.9970342,0.00001561875,0.00001592277,0.00002239202,0.00250075,0.000135091,0.00005344378,0.00005160148,0.0001413833,0.000004244563],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9988764,0.00007549497,0.00003388895,0.0000493191,0.000002090656,0.000001703583,0.0000321908,5.948214e-7,0.0009283415],"genre_scores_gemma":[0.9998016,0.00005145383,0.00002785532,0.000009530191,0.000001695167,0.000001620037,0.00002536384,5.699016e-7,0.00008032281],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009440467,"threshold_uncertainty_score":0.01877105,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01599415301513096,"score_gpt":0.2470580049885083,"score_spread":0.2310638519733774,"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."}}