{"id":"W1853432931","doi":"","title":"CEO Retirement Benefits and Accounting Discretion: Canadian Evidence","year":2007,"lang":"en","type":"article","venue":"","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"Accounting; Discretion; Business; Actuarial science; Economics; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.003808506,0.0002674359,0.0005859341,0.004919942,0.001412995,0.002025464,0.001168351,0.0007486808,0.01297949],"category_scores_gemma":[0.02890877,0.0003151979,0.0005307503,0.01097437,0.001476214,0.0006388038,0.0009028316,0.000867339,0.0006281267],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01308839,"about_ca_system_score_gemma":0.01677938,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9543896,"about_ca_topic_score_gemma":0.9671277,"domain_scores_codex":[0.9975025,0.0003151806,0.0002387695,0.0003234223,0.001240152,0.0003799394],"domain_scores_gemma":[0.9661918,0.01306719,0.008179015,0.001223197,0.009640628,0.001698159],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0018649,0.0001587734,0.8327815,0.003734649,0.001191882,0.0006649572,0.003130314,0.000853379,0.0002278145,0.01265601,0.02576702,0.1169688],"study_design_scores_gemma":[0.0001749942,0.00005243798,0.9530966,0.002054628,0.0009605144,0.000161347,0.001339655,0.000242419,0.0002605018,0.001124817,0.04047015,0.00006188906],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5210789,0.2966539,0.000448895,0.01503396,0.000198401,0.00009656935,0.0277811,0.00004081317,0.1386674],"genre_scores_gemma":[0.9294284,0.06180894,0.0002696105,0.001354188,0.000087948,0.000008179409,0.003880189,0.00001386072,0.0031487],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04561043,"threshold_uncertainty_score":0.09496337,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03657869182778186,"score_gpt":0.2255914671821447,"score_spread":0.1890127753543628,"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."}}