Conservatisme comptable et coût de la dette : étude sur un échantillon d’entreprises canadiennes
Bibliographic record
Abstract
L’objectif de cette recherche est d’étudier l’impact du conservatisme comptable sur le coût de la dette de la firme. Nous avons utilisé deux modèles pour mesurer le conservatisme comptable à savoir le modèle de Basu (1997), et le modèle de Beaver et Ryan (2000). Sur la base d’un échantillon composé de 85 entreprises canadiennes, nous avons soulevé l’influence du conservatisme comptable sur le coût de la dette. Nos résultats empiriques confirment le fait que, le conservatisme comptable joue un rôle important dans l’atténuation des conflits d’intérêts entre actionnaires et créanciers. En effet, cette évidence nous a guidé pour tester l’influence du conservatisme comptable sur le coût de la dette de la firme. Nous avons trouvé que le conservatisme comptable affecte négativement le coût de la dette.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.007 | 0.022 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.002 | 0.004 |
| Science and technology studies | 0.002 | 0.002 |
| Scholarly communication | 0.004 | 0.002 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.009 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".