{"id":"W4205675269","doi":"10.1016/j.adiac.2021.100581","title":"Effects of ASU 2016-13 and COVID-19 on banks' loan loss allowances","year":2022,"lang":"en","type":"article","venue":"Advances in Accounting","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":6,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Loan; Coronavirus disease 2019 (COVID-19); Accounting; Accrual; Business; Actuarial science; Finance; Earnings; Medicine","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001121759,0.0001333896,0.0003250801,0.0002755485,0.0002196947,0.00003325517,0.0002640946,0.0000391297,0.0001458136],"category_scores_gemma":[0.0008239755,0.0001625216,0.00004461011,0.0004611873,0.0001511282,0.0004782427,0.0001505354,0.0001804111,0.000009242223],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002067825,"about_ca_system_score_gemma":0.00003587192,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002129585,"about_ca_topic_score_gemma":0.00008712395,"domain_scores_codex":[0.9985957,0.0000377026,0.00054013,0.0004724385,0.00009287945,0.0002612196],"domain_scores_gemma":[0.9986449,0.00058058,0.0004856215,0.0002370037,0.00001683792,0.00003505924],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000394085,0.0002025925,0.8811715,0.0004762106,0.0000105528,0.000006175082,0.001279089,0.03415494,0.00003317219,0.06770496,0.00005051317,0.01487084],"study_design_scores_gemma":[0.00294473,0.0004129912,0.5722869,0.0001425721,0.00001306858,0.00001257116,0.0004504967,0.01850484,0.0003810379,0.2019007,0.201964,0.0009861584],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9697872,0.02212743,0.001740824,0.000232078,0.0005541004,0.0003150674,0.0000354302,0.00003539359,0.005172473],"genre_scores_gemma":[0.9983623,0.0006236371,0.000564294,0.0002662503,0.00004801312,0.00004899121,0.000004684348,0.00001649634,0.00006534729],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3088847,"threshold_uncertainty_score":0.6627439,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01004532273675146,"score_gpt":0.2495270823030911,"score_spread":0.2394817595663397,"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."}}