{"id":"W4413241155","doi":"10.1111/1911-3846.13060","title":"Does mandatory recognition of off–balance sheet liabilities affect capital structure choice? Evidence from <scp>SFAS</scp> 158","year":2025,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Leverage (statistics); Balance sheet; Capital structure; Debt; Business; Equity (law); Accounting; Net income; Income statement; Finance; Monetary economics; Economics","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":[0.003065009,0.0001330858,0.0002523946,0.0004784484,0.0005521907,0.001388231,0.0004434154,0.0007022892,0.008729402],"category_scores_gemma":[0.01777075,0.0001562304,0.0003205295,0.0006755354,0.0006544056,0.0007048032,0.0006122601,0.0007736625,0.001105935],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004786984,"about_ca_system_score_gemma":0.0006383838,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01816947,"about_ca_topic_score_gemma":0.0262881,"domain_scores_codex":[0.9985659,0.0006280065,0.0001198712,0.0002071133,0.0002822773,0.0001969129],"domain_scores_gemma":[0.9444259,0.01628498,0.03192067,0.002859347,0.001740155,0.002768996],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006437668,0.0004830126,0.9890801,0.00001846415,0.00006523269,0.00005909508,0.0004240672,0.0001176034,0.0002725941,0.0004721855,0.001183691,0.007180101],"study_design_scores_gemma":[0.00001814928,0.0001238913,0.9980205,0.00001776507,0.00002471061,0.00002101214,0.0003504522,0.0001309341,0.0001295203,0.0002287783,0.0009300709,0.000004165209],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.997098,0.0001101134,0.00006310611,0.0003688662,0.000005664431,0.000006411887,0.0003101621,0.00000287662,0.002034849],"genre_scores_gemma":[0.9987087,0.00006348662,0.00004816069,0.00009413259,0.00001162961,0.000004847303,0.000358201,0.000002305827,0.0007085316],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01816947,"threshold_uncertainty_score":0.03612739,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02924959512395586,"score_gpt":0.2860800507322098,"score_spread":0.256830455608254,"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."}}