{"id":"W4409358338","doi":"10.2308/bria-2023-027","title":"The Decision Usefulness of Current Expected Credit Losses: Users’ Views about the Current Expected Credit Losses Model","year":2025,"lang":"en","type":"article","venue":"Behavioral Research in Accounting","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Saskatchewan; Wilfrid Laurier University","funders":"","keywords":"Current (fluid); Business; Current account; Actuarial science; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006809354,0.0003051847,0.0005719728,0.0009405989,0.0009622015,0.0006470778,0.001785036,0.0001535676,0.0000707479],"category_scores_gemma":[0.002870628,0.0002390079,0.0002148059,0.003168932,0.0007069045,0.0006174505,0.0007615198,0.001185945,0.00003973236],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006628065,"about_ca_system_score_gemma":0.0004184327,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006033049,"about_ca_topic_score_gemma":0.0006915333,"domain_scores_codex":[0.9953546,0.0002368918,0.001863567,0.0008990591,0.0006308393,0.001015054],"domain_scores_gemma":[0.9955645,0.001506185,0.0006152667,0.001419178,0.0008273065,0.0000676082],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001811401,0.001856353,0.6832794,0.0002944305,0.00002448538,0.000003252634,0.003558602,0.002971642,0.0001652153,0.054113,0.003760834,0.2497917],"study_design_scores_gemma":[0.001444654,0.00009787203,0.817411,0.001215628,0.00002546388,0.000001319221,0.001502819,0.08622505,0.0004147787,0.07309719,0.01791651,0.000647722],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9751194,0.01588602,0.005438337,0.0002885309,0.00145889,0.001186286,0.00009197614,0.00005194454,0.0004786158],"genre_scores_gemma":[0.9983233,0.0007939535,0.0002022615,0.000006223674,0.0001793126,0.0003669975,0.00002050576,0.00003717796,0.00007022011],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2491439,"threshold_uncertainty_score":0.9746461,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2597667330073471,"score_gpt":0.4318882734281712,"score_spread":0.1721215404208241,"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."}}