{"id":"W2006834960","doi":"10.1111/1911-3846.12111","title":"Performance Commitments of Controlling Shareholders and Earnings Management","year":2014,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":77,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"National Natural Science Foundation of China","keywords":"Shareholder; Business; Incentive; Earnings; Negotiation; Earnings management; Monetary economics; Executive compensation; Accounting; Finance; Labour economics; Economics; Corporate governance; Microeconomics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002359285,0.0001911617,0.0001876837,0.0007268982,0.0008679351,0.002184425,0.0005568861,0.0006158806,0.003898939],"category_scores_gemma":[0.01465107,0.0001205228,0.000105024,0.0007113405,0.001425516,0.001426691,0.001542455,0.0009278525,0.0002887595],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001348412,"about_ca_system_score_gemma":0.001345284,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005587397,"about_ca_topic_score_gemma":0.005671085,"domain_scores_codex":[0.9984519,0.0004536158,0.0001319616,0.0001447401,0.000469035,0.00034864],"domain_scores_gemma":[0.9615811,0.005383609,0.02660632,0.001255286,0.001704814,0.003469038],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004121195,0.0007452371,0.920056,0.00007703662,0.00007143937,0.0004672273,0.002551794,0.004694379,0.003335221,0.02760137,0.001116744,0.03887139],"study_design_scores_gemma":[0.00003601795,0.0002230442,0.9775237,0.00006178153,0.00002148231,0.00009764054,0.002546563,0.005670155,0.001500261,0.009145311,0.003139222,0.00003480365],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.990739,0.0001722788,0.000440376,0.0004133944,0.000005852088,0.00001691263,0.00003554127,0.000007727476,0.008168807],"genre_scores_gemma":[0.9995522,0.000024035,0.0000326551,0.00001116705,0.000005384016,0.000002047674,0.00001777984,6.136762e-7,0.000354153],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005587397,"threshold_uncertainty_score":0.01304328,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06049761296481621,"score_gpt":0.2758283865998264,"score_spread":0.2153307736350102,"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."}}