{"id":"W4296381490","doi":"10.1108/ara-04-2022-0105","title":"Global assessment of the COVID-19 impact on IFRS 9 loan loss provisions","year":2022,"lang":"en","type":"article","venue":"Asian Review of Accounting","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Loan; International Financial Reporting Standards; Business; Coronavirus disease 2019 (COVID-19); Accounting; China; Credit risk; Financial crisis; Financial system; Actuarial science; Economics; Finance; Geography","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007325822,0.0004797635,0.0003823305,0.003026475,0.0003873605,0.002570378,0.000765877,0.0004386013,0.002429454],"category_scores_gemma":[0.01771437,0.0002050618,0.0006479069,0.004096088,0.001180527,0.001496873,0.003051683,0.0009670818,0.0004108078],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001755634,"about_ca_system_score_gemma":0.00213668,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01266156,"about_ca_topic_score_gemma":0.009460996,"domain_scores_codex":[0.9947778,0.001589777,0.000478035,0.0006167371,0.001928441,0.0006091881],"domain_scores_gemma":[0.9703456,0.004984611,0.01403866,0.00256879,0.00685914,0.001203135],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002414129,0.00006600222,0.9158662,0.0004271524,0.0003415199,0.0003296465,0.0007362767,0.008434465,0.0009853184,0.005222047,0.005185422,0.06216459],"study_design_scores_gemma":[0.00001436887,0.0002559786,0.9702778,0.0003346716,0.0001365875,0.0002787446,0.002193794,0.005409458,0.001699292,0.001531082,0.0178162,0.00005197114],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9402218,0.003632986,0.007662344,0.003322351,0.0001926198,0.0002877539,0.01079875,0.000237138,0.03364417],"genre_scores_gemma":[0.9931478,0.0006538205,0.001824063,0.0003391814,0.00004852861,0.00005549852,0.003212448,0.00003388961,0.0006847574],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01266156,"threshold_uncertainty_score":0.03874314,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02308761795277453,"score_gpt":0.3202738548343096,"score_spread":0.2971862368815351,"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."}}