{"id":"W4206972949","doi":"10.1111/1911-3846.12759","title":"Does Restricting Managers' Discretion through <scp>GAAP</scp> Impact the Usefulness of Accounting Information in Debt Contracting?†","year":2022,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Discretion; Restrictiveness; Business; Debt; Accounting standard; Earnings; Accounting information system; Loan; Identification (biology); Actuarial science; Financial accounting; Finance; Political science","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":[0.01019965,0.0001371494,0.0002808722,0.0008147637,0.0006083773,0.002771913,0.0005888649,0.0006369699,0.003427971],"category_scores_gemma":[0.05494737,0.0001943717,0.0002373887,0.0008954331,0.001533088,0.001895223,0.001219035,0.0009205508,0.0004674227],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001058148,"about_ca_system_score_gemma":0.00138423,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003389857,"about_ca_topic_score_gemma":0.005338185,"domain_scores_codex":[0.9931992,0.003336468,0.0007018868,0.0004746011,0.001665582,0.0006222021],"domain_scores_gemma":[0.8150842,0.07043798,0.08689474,0.01518677,0.007035342,0.005360972],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004357785,0.0007692282,0.8976511,0.0001015275,0.0001311135,0.0002378476,0.002141485,0.004945596,0.004510942,0.008030844,0.0009066013,0.080138],"study_design_scores_gemma":[0.00002328672,0.0002741504,0.9845641,0.00005703199,0.00002987463,0.0001063351,0.001535128,0.004062961,0.001582595,0.005273344,0.00246206,0.00002914782],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.991733,0.0001163068,0.0006652993,0.0004876415,0.000003523056,0.00001361679,0.00005896457,0.00001175088,0.006909928],"genre_scores_gemma":[0.9993966,0.00002156508,0.0002696973,0.00004115455,0.000006003656,0.000004425362,0.00001678929,0.00000174047,0.0002421067],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01019965,"threshold_uncertainty_score":0.05394155,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03299627063493825,"score_gpt":0.2899094684712373,"score_spread":0.256913197836299,"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."}}