{"id":"W2001180844","doi":"10.2308/acch.2007.21.3.281","title":"Disclosure, Incentives, and Contingently Convertible Securities","year":2007,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Business; Accounting; Incentive; Earnings; Position (finance); Quality (philosophy); Undo; Voluntary disclosure; Affect (linguistics); Actuarial science; Finance; Economics; Psychology","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":[0.008517985,0.0001813062,0.0002922509,0.00193355,0.0006071713,0.002553964,0.0004224736,0.0007677557,0.001646014],"category_scores_gemma":[0.09428731,0.0001959295,0.00020381,0.00298638,0.00128075,0.001771999,0.0008747648,0.0007887073,0.000134987],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009376982,"about_ca_system_score_gemma":0.001078069,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002820362,"about_ca_topic_score_gemma":0.003911662,"domain_scores_codex":[0.993395,0.00144481,0.001439467,0.0004879645,0.002734615,0.0004982049],"domain_scores_gemma":[0.5473881,0.1022024,0.3299207,0.008937385,0.00840939,0.003142153],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003285107,0.00024106,0.9628266,0.0001302037,0.00007076197,0.0001836026,0.00107195,0.001295131,0.000628228,0.005847724,0.0003483192,0.02702797],"study_design_scores_gemma":[0.00001566596,0.0002082319,0.9897078,0.0001200863,0.00003857446,0.0004058563,0.0007116587,0.001082675,0.001390865,0.003654603,0.002630758,0.00003322866],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9920692,0.001220701,0.0004908944,0.000525631,0.000008120412,0.0000351846,0.0003067739,0.000007410697,0.005335977],"genre_scores_gemma":[0.9988062,0.0003092683,0.0003131491,0.00004945868,0.00001772418,0.000006310325,0.0001835856,0.000001291086,0.0003129121],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008517985,"threshold_uncertainty_score":0.04504794,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.006977577993942343,"score_gpt":0.2065649898191445,"score_spread":0.1995874118252022,"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."}}