{"id":"W4414562371","doi":"10.1111/1911-3846.13078","title":"Current expected credit loss model adoption","year":2025,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Loan; Pandemic; Coronavirus disease 2019 (COVID-19); Job loss; Credit risk","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":[0.00544065,0.0002791345,0.0004029167,0.0006356276,0.0003730052,0.002765645,0.0009857782,0.0007329157,0.005192969],"category_scores_gemma":[0.03127624,0.0001899842,0.0003937715,0.0005290391,0.0006656792,0.00206231,0.001169521,0.001701211,0.0006643495],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001984094,"about_ca_system_score_gemma":0.001400011,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005914828,"about_ca_topic_score_gemma":0.004808762,"domain_scores_codex":[0.9969976,0.001023811,0.0001958878,0.0005241294,0.0008760901,0.0003825955],"domain_scores_gemma":[0.9772645,0.00736584,0.00816887,0.00281082,0.003513434,0.0008765698],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001129471,0.001100762,0.5611839,0.0002836029,0.0002724273,0.0006177325,0.002185499,0.1756036,0.003514793,0.1062987,0.01407015,0.1337393],"study_design_scores_gemma":[0.0001800321,0.001244405,0.4376332,0.0003604903,0.0001211886,0.0005441026,0.003427117,0.4142835,0.004293413,0.1071237,0.03056378,0.0002250396],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.951491,0.0003565191,0.01807271,0.002623779,0.00007765841,0.0000844333,0.0006765821,0.0001674917,0.02644978],"genre_scores_gemma":[0.997493,0.0000600639,0.001034466,0.0001020322,0.00001635843,0.00001080235,0.0002144038,0.000005703836,0.00106302],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005914828,"threshold_uncertainty_score":0.02877325,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09897713269526387,"score_gpt":0.3408362754536453,"score_spread":0.2418591427583814,"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."}}