{"id":"W4412662085","doi":"10.1177/0148558x251358312","title":"Benefits and Consequences of CECL-Adoption During COVID-19","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting Auditing & Finance","topic":"Gastric Cancer Management and Outcomes","field":"Medicine","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University; Wilfrid Laurier University","funders":"","keywords":"Coronavirus disease 2019 (COVID-19); 2019-20 coronavirus outbreak; Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2); Business; Economics; Econometrics; Actuarial science; Medicine; Virology; Internal medicine","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":[0.009008834,0.0002112938,0.000257346,0.0007912277,0.0009445313,0.002249364,0.0007504691,0.001236356,0.002304919],"category_scores_gemma":[0.03984307,0.0002611724,0.0003467404,0.0007805185,0.001128004,0.00115586,0.002057643,0.002032991,0.0003840482],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001984349,"about_ca_system_score_gemma":0.002090335,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007453824,"about_ca_topic_score_gemma":0.01550398,"domain_scores_codex":[0.9945411,0.001927909,0.0004897403,0.0006084457,0.001280383,0.001152357],"domain_scores_gemma":[0.933453,0.01426979,0.03393596,0.006922802,0.006893761,0.004524681],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004598011,0.0006222558,0.9051708,0.00009477633,0.00006724065,0.0007390046,0.003179647,0.001352225,0.002742294,0.004460344,0.002665309,0.07844632],"study_design_scores_gemma":[0.00004004015,0.0007230232,0.9747587,0.0001057644,0.00004087854,0.0007471357,0.004864436,0.00280158,0.002022955,0.001557117,0.01227041,0.00006783878],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9892781,0.0002599189,0.0007677208,0.003618011,0.00004090836,0.00006684876,0.0001793306,0.00003856778,0.005750567],"genre_scores_gemma":[0.9979899,0.00006184992,0.0003929766,0.0005531192,0.00002335402,0.00001518935,0.00009002656,0.00000383023,0.0008698044],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009008834,"threshold_uncertainty_score":0.04764384,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01875133167506484,"score_gpt":0.2845945486082905,"score_spread":0.2658432169332257,"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."}}