{"id":"W4283808597","doi":"10.1002/jcaf.22577","title":"A qualitative analysis of bank credit risk disclosure: Evidence from the Canadian and Italian banking sectors","year":2022,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"Carleton University; University of Ottawa","funders":"Telfer School of Management, University of Ottawa","keywords":"Homogeneous; Accounting; Business; Credit risk; Quality (philosophy); Qualitative analysis; Content analysis; Qualitative research; Bank credit; Strengths and weaknesses; Actuarial science; Finance; Psychology; Sociology","routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":true,"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":[0.01466517,0.0002895159,0.0004201551,0.007445152,0.007637907,0.004891304,0.001049712,0.0007464852,0.002613367],"category_scores_gemma":[0.04707278,0.0002634713,0.0002205092,0.0123148,0.007420891,0.001613476,0.003466933,0.0008751195,0.0001651599],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04483216,"about_ca_system_score_gemma":0.04839267,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8343141,"about_ca_topic_score_gemma":0.8451353,"domain_scores_codex":[0.9867234,0.005337511,0.0005361011,0.0008222101,0.004937064,0.00164377],"domain_scores_gemma":[0.9338174,0.03493059,0.01086202,0.002019232,0.01632777,0.002042894],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001152626,0.00004921598,0.0857776,0.0005236589,0.00001721205,0.0003205707,0.8806686,0.0001732434,0.0007439323,0.005325878,0.00227413,0.02401071],"study_design_scores_gemma":[0.000008897588,0.00002964927,0.1106712,0.0006804111,0.0000190385,0.0001545814,0.8709853,0.000334391,0.0005048893,0.000678149,0.0158865,0.00004689028],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9741747,0.00102306,0.001171539,0.002000281,0.00002449433,0.0002313842,0.001054236,0.00001098089,0.02030932],"genre_scores_gemma":[0.9966434,0.0006269612,0.0005941829,0.0003205621,0.000008989426,0.0001009864,0.0002665958,0.000006199069,0.001432165],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1656859,"threshold_uncertainty_score":0.3333232,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04388390577848778,"score_gpt":0.2655211781962085,"score_spread":0.2216372724177207,"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."}}