{"id":"W1919034752","doi":"10.2139/ssrn.987698","title":"Expensing Executive Stock Options: The Agency Problem and Structure of Management Compensation","year":2007,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"Brock University","funders":"","keywords":"Stock options; Executive compensation; Business; Accounting; Agency (philosophy); Principal–agent problem; Compensation (psychology); Non-qualified stock option; Finance; Restricted stock; Corporate governance; Geography; Psychology; Stock market","routes":{"ca_aff":true,"ca_fund":false,"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":[0.008773579,0.0004725032,0.001715654,0.001737479,0.002227586,0.009080544,0.002754288,0.006475673,0.014462],"category_scores_gemma":[0.06713381,0.001099264,0.0007775979,0.002386216,0.004600648,0.01134041,0.002919114,0.004754444,0.001090132],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001912663,"about_ca_system_score_gemma":0.002834708,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002168968,"about_ca_topic_score_gemma":0.0021287,"domain_scores_codex":[0.9945604,0.002441068,0.0003702594,0.0008984465,0.001104103,0.0006256676],"domain_scores_gemma":[0.952621,0.03153333,0.006648742,0.00451604,0.00305807,0.00162276],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0001276995,0.0001200061,0.004394229,0.00004554821,0.00002936741,0.000160778,0.0002957761,0.006136695,0.0002779694,0.9557133,0.002559868,0.03013883],"study_design_scores_gemma":[0.00006305957,0.00006390479,0.003514854,0.00004362909,0.00002512953,0.0002019015,0.0002631332,0.03297051,0.0004871131,0.9580638,0.004275489,0.00002743684],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.4926879,0.007536994,0.2702841,0.04050907,0.000367697,0.0002323138,0.0007066118,0.0003313115,0.187344],"genre_scores_gemma":[0.9781029,0.001031731,0.00680034,0.000293583,0.0002917726,0.00005128087,0.00008855276,0.0000337127,0.01330612],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.014462,"threshold_uncertainty_score":0.0483802,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009990398358028897,"score_gpt":0.2170191027101229,"score_spread":0.207028704352094,"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."}}