{"id":"W2014609945","doi":"10.1506/m7ue-be02-qaag-51qm","title":"Simulation of the Impact of the Recognition of Stock Options on the Earnings: The case of Canadian Companies*","year":2005,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Earnings; Business; Stock options; Stock (firearms); Accounting; Financial economics; Economics; Finance; Geography","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.001346175,0.0005425186,0.00052197,0.001048282,0.002388411,0.002228352,0.001830717,0.00195037,0.01155402],"category_scores_gemma":[0.009373465,0.0003015056,0.000727333,0.001382693,0.001497007,0.001222001,0.001253533,0.001358095,0.0003852902],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01650163,"about_ca_system_score_gemma":0.009793073,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9264554,"about_ca_topic_score_gemma":0.9011923,"domain_scores_codex":[0.9993328,0.0001656788,0.000015998,0.00005313356,0.0001435559,0.0002888341],"domain_scores_gemma":[0.9948838,0.002707256,0.0002734567,0.0001969629,0.001357181,0.0005813566],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0003844592,0.0002121833,0.02873124,0.00007207721,0.00004266212,0.0007223555,0.0007899771,0.8873,0.0008138141,0.0641695,0.009148373,0.007613365],"study_design_scores_gemma":[0.0001080476,0.00007753485,0.01086583,0.00003439358,0.00003903738,0.0000695476,0.001671568,0.9720126,0.0003549985,0.009568242,0.005141146,0.00005705301],"study_design_candidate":"simulation_or_modeling","study_design_consensus":"simulation_or_modeling","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8946304,0.0004961787,0.002814784,0.00313472,0.00005783746,0.00008605987,0.001552548,0.00009695461,0.09713055],"genre_scores_gemma":[0.9925621,0.0001722574,0.001237119,0.00008809593,0.000004940836,0.00001859013,0.0002996117,0.00001565849,0.005601497],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9834984,"threshold_uncertainty_score":0.1479554,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0719203695403898,"score_gpt":0.3221056462908607,"score_spread":0.250185276750471,"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."}}