{"id":"W3126083903","doi":"10.1023/a:1022187622780","title":"Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions","year":2003,"lang":"en","type":"article","venue":"Review of Quantitative Finance and Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":209,"is_retracted":false,"has_abstract":false,"ca_institutions":"Wilfrid Laurier University; McMaster University","funders":"Social Sciences and Humanities Research Council of Canada; Syracuse University","keywords":"Earnings; Loan; Economics; Corporate finance; Smoothing; Variable (mathematics); Econometrics; Monetary economics; Actuarial science; Accounting; Finance; Statistics","routes":{"ca_aff":true,"ca_fund":true,"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":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001469747,0.0003389657,0.0007043947,0.0001295424,0.0004399002,0.0001964784,0.0003241931,0.0000600072,0.00007682264],"category_scores_gemma":[0.01066258,0.0003171146,0.0001847511,0.0007524359,0.0001994903,0.0027897,0.0002366734,0.0001946923,0.00004353121],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002999046,"about_ca_system_score_gemma":0.00003367382,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009373855,"about_ca_topic_score_gemma":0.00001322714,"domain_scores_codex":[0.9977906,0.00003757362,0.0007746432,0.0005752436,0.0003470262,0.0004749156],"domain_scores_gemma":[0.9888507,0.0002767097,0.01018547,0.0002864356,0.0003918302,0.000008889974],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003530978,0.00008598693,0.01427701,0.02822782,0.00007116365,0.000008276303,0.0001895662,0.00002110785,0.0001610154,0.8983453,0.001680546,0.05689688],"study_design_scores_gemma":[0.0009069617,0.00004396974,0.009771795,0.02010278,0.0001735188,0.000002056685,0.0003636563,0.0003258974,0.0001116228,0.009575489,0.9580405,0.0005817161],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.3695249,0.1099262,0.4660565,0.002327833,0.001445028,0.005251136,0.00006046622,0.0002701036,0.04513784],"genre_scores_gemma":[0.9374613,0.03482999,0.02274197,0.003661346,0.0005111892,0.0002044739,0.00004031521,0.0001000489,0.0004493887],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.95636,"threshold_uncertainty_score":0.9999281,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02175864724289098,"score_gpt":0.2885928111474642,"score_spread":0.2668341639045732,"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."}}