{"id":"W3179659610","doi":"10.1111/1911-3846.12715","title":"A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*","year":2021,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":45,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Deutsche Forschungsgemeinschaft","keywords":"Business; Pillar; Compliance (psychology); Bank regulation; Accounting; Market liquidity; Incentive; Agency (philosophy); Financial regulation; Funding liquidity; Financial system; Finance; Liquidity risk; Economics; Market economy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"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":[0.01186171,0.000134982,0.0003875537,0.0007149292,0.001421548,0.003273027,0.0006975035,0.001550987,0.00394391],"category_scores_gemma":[0.03646252,0.0002283925,0.0002754658,0.0005750665,0.002514905,0.001291851,0.002117921,0.001567329,0.0003659293],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001271478,"about_ca_system_score_gemma":0.001961393,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00256029,"about_ca_topic_score_gemma":0.003311332,"domain_scores_codex":[0.9899997,0.006008964,0.000506188,0.0009281839,0.001519339,0.001037596],"domain_scores_gemma":[0.8455711,0.05739554,0.07908422,0.005969494,0.005287198,0.006692591],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000925994,0.001251651,0.9141749,0.0001062894,0.0001942916,0.0006138741,0.00514099,0.003818138,0.004036695,0.0123812,0.00171108,0.05564485],"study_design_scores_gemma":[0.0001649673,0.001154288,0.9601174,0.0001415026,0.0001622109,0.0003120309,0.009033843,0.008613726,0.002436009,0.01213044,0.005649976,0.000083737],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9927461,0.0001679547,0.001155335,0.001989779,0.00002044127,0.00001752889,0.00001988891,0.00001506296,0.003867814],"genre_scores_gemma":[0.9993466,0.00001922227,0.0001805073,0.0001289996,0.00001379854,0.000005728639,0.000008568171,0.000001308647,0.0002952844],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01186171,"threshold_uncertainty_score":0.0627315,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05921064134405458,"score_gpt":0.298698796272496,"score_spread":0.2394881549284414,"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."}}