{"id":"W4415729591","doi":"10.1016/j.jaccpubpol.2025.107374","title":"Climate risk and long-lived tangible asset impairments","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Public Policy","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":false,"ca_institutions":"Trent University; University of Ottawa","funders":"Telfer School of Management, University of Ottawa","keywords":"Asset (computer security); Climate change; Cash flow; Financial distress; Climate risk; Asset allocation; Financial asset; Risk assessment","routes":{"ca_aff":true,"ca_fund":true,"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":[0.001027144,0.0001951521,0.0002254428,0.0007756933,0.000375864,0.001160705,0.000397102,0.0006191665,0.006102636],"category_scores_gemma":[0.0118657,0.0001108787,0.0003198531,0.0006386586,0.001076085,0.001355193,0.001598919,0.0008930754,0.0002438131],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005231722,"about_ca_system_score_gemma":0.0007515387,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004682773,"about_ca_topic_score_gemma":0.004774817,"domain_scores_codex":[0.9995413,0.0000985333,0.0000478495,0.00004722731,0.0001002496,0.0001649339],"domain_scores_gemma":[0.9883896,0.003025636,0.005072706,0.000529545,0.0009430225,0.0020394],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000845185,0.0003890086,0.9681122,0.00006256445,0.0002066076,0.001160222,0.0005025045,0.00522867,0.0008441777,0.007640264,0.0003380826,0.01467067],"study_design_scores_gemma":[0.00001326535,0.000388226,0.9705212,0.00004132475,0.0001119214,0.001773168,0.001319094,0.003383822,0.0005665927,0.0208539,0.0009982575,0.00002936619],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9944137,0.0005253218,0.0004125804,0.0003115568,0.00001554986,0.000004604339,0.0001515308,0.000005796433,0.00415939],"genre_scores_gemma":[0.9996106,0.00008684409,0.00002522537,0.000006835287,0.000006059507,7.979118e-7,0.00003390633,8.454474e-7,0.0002289489],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006102636,"threshold_uncertainty_score":0.02041531,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01823225292736522,"score_gpt":0.2933613221729426,"score_spread":0.2751290692455774,"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."}}