{"id":"W4407265351","doi":"10.1016/j.adiac.2025.100806","title":"Balance sheet strength in the oil and gas industry: Saving for a rainy day or making hay while the sun shines","year":2025,"lang":"en","type":"article","venue":"Advances in Accounting","topic":"Reservoir Engineering and Simulation Methods","field":"Engineering","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Saskatchewan; University of Calgary","funders":"","keywords":"Hay; Balance sheet; Balance (ability); Petroleum industry; Material balance; Palm oil; Environmental science; Animal science; Accounting; Engineering; Business; Environmental engineering; Agricultural science; Medicine; Process engineering; Biology","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.0008747944,0.000432814,0.0002722151,0.0006419463,0.0004335604,0.002362678,0.0005555583,0.0008896989,0.003017262],"category_scores_gemma":[0.004225983,0.0002295588,0.0002238868,0.0008202325,0.0007385876,0.002247741,0.0006947437,0.0009351078,0.0002858281],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009915484,"about_ca_system_score_gemma":0.001329987,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01210222,"about_ca_topic_score_gemma":0.01158942,"domain_scores_codex":[0.9997595,0.00008187127,0.0000118928,0.0000308106,0.00008756473,0.00002832427],"domain_scores_gemma":[0.9993132,0.0002767548,0.0001361105,0.00004079013,0.0001645473,0.00006848967],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"not_applicable","study_design_scores_codex":[0.000432482,0.0003173598,0.04157947,0.0003704881,0.0001806237,0.0004955452,0.0005947745,0.3669124,0.006431757,0.2740727,0.02348757,0.2851247],"study_design_scores_gemma":[0.00004751078,0.0001862572,0.02627304,0.0001508355,0.0001279346,0.0002090032,0.001019741,0.6963848,0.005218696,0.2496105,0.02064078,0.0001308112],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7585205,0.01127247,0.09282403,0.01725352,0.0009710314,0.00006714384,0.0006024095,0.0002697212,0.1182192],"genre_scores_gemma":[0.98782,0.001759677,0.004137191,0.0001159303,0.00008659957,0.000008288032,0.00006377272,0.00002586163,0.005982649],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01210222,"threshold_uncertainty_score":0.02406353,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01606030588586402,"score_gpt":0.3148494236302266,"score_spread":0.2987891177443626,"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."}}