{"id":"W4317907990","doi":"10.3390/jrfm16020065","title":"Hedging Performance and Fair-Value Financial Reporting: Evidence from Bank Holding Companies","year":2023,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Fair value; Earnings; Accounting; Business; Financial statement; Value (mathematics); Earnings response coefficient; Relevance (law); Actuarial science; Economics; Audit","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":[0.0138189,0.000220509,0.0003614019,0.001607263,0.0008680927,0.002748096,0.0005932613,0.001030058,0.002360855],"category_scores_gemma":[0.06887387,0.0001807025,0.0002941276,0.002285084,0.001661955,0.002077548,0.001191748,0.001238075,0.000498295],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000800904,"about_ca_system_score_gemma":0.000710497,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01067264,"about_ca_topic_score_gemma":0.009091333,"domain_scores_codex":[0.9958417,0.001673291,0.0004194889,0.0003727206,0.001375113,0.0003176998],"domain_scores_gemma":[0.819288,0.09242864,0.06835122,0.008300014,0.009038725,0.002593396],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008090973,0.0005372195,0.9550128,0.0001328372,0.0001733416,0.0002065199,0.003552208,0.0004263155,0.0004628755,0.001093111,0.001052377,0.03654127],"study_design_scores_gemma":[0.00004236736,0.0005125737,0.9923292,0.0001265477,0.0001151023,0.000158373,0.002536346,0.0005636596,0.0007452383,0.0006510438,0.002190566,0.00002896856],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9944245,0.001376693,0.0001865549,0.000831379,0.00001269217,0.00001552727,0.0001284759,0.00000582027,0.003018396],"genre_scores_gemma":[0.998691,0.0006059165,0.00009047243,0.0001435869,0.00003517677,0.000003249095,0.0001221564,0.000002259886,0.0003061466],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0138189,"threshold_uncertainty_score":0.07308215,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0177714166250191,"score_gpt":0.227650744059136,"score_spread":0.2098793274341169,"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."}}