{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001350788,0.0003567538,0.0003376007,0.0003204345,0.0006070124,0.0007911634,0.0003980341,0.0001070384,0.0002035757],"category_scores_gemma":[0.003376654,0.0003738303,0.0000918335,0.0006614638,0.0002354863,0.002182652,0.000668931,0.0003502046,0.0003029092],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005406983,"about_ca_system_score_gemma":0.00001829178,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001063691,"about_ca_topic_score_gemma":0.0004296894,"domain_scores_codex":[0.9974992,0.00001025097,0.0005124357,0.0005975539,0.0005249617,0.0008556209],"domain_scores_gemma":[0.9936741,0.000150161,0.005604084,0.0003225127,0.0002186311,0.00003050832],"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":[0.00006147761,0.0001091915,0.7304227,0.0004500904,0.0001240702,0.00006938213,0.0003480899,0.000005010777,0.00130348,0.131443,0.01567102,0.1199924],"study_design_scores_gemma":[0.0008408856,0.00001850615,0.3068019,0.0001979586,0.0001060855,0.000004766511,0.001143285,0.0002173674,0.000268532,0.002389157,0.6873841,0.0006273544],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8918009,0.0008535297,0.03392538,0.0005266611,0.0008736968,0.0004087966,0.000005959366,0.0005092163,0.07109584],"genre_scores_gemma":[0.9943517,0.00007696948,0.000338948,0.001479914,0.001925132,0.00001408579,0.00002604509,0.00007611205,0.001711088],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6717131,"threshold_uncertainty_score":0.9998714,"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."}}