{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00131464,0.000116886,0.0001655265,0.0004934226,0.0006371022,0.00006465619,0.000368413,0.00005977879,0.0002314938],"category_scores_gemma":[0.00444852,0.00006064531,0.000209091,0.001508447,0.0003110209,0.000219244,0.00004644812,0.0002563566,0.000006474022],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002621007,"about_ca_system_score_gemma":0.0008327904,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8818777,"about_ca_topic_score_gemma":0.8259844,"domain_scores_codex":[0.998843,0.00008035798,0.0003886271,0.0001517054,0.0002807092,0.0002556229],"domain_scores_gemma":[0.9972984,0.0003612099,0.0007749088,0.0004069592,0.00113412,0.00002444014],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"observational","study_design_scores_codex":[0.00008166971,0.0002308651,0.2523614,0.0002180428,0.0003790766,0.000009557718,0.01916369,0.6629719,0.001684023,0.03568816,0.006858719,0.02035293],"study_design_scores_gemma":[0.0002638639,0.00002935247,0.8822695,0.000264711,0.00008827438,0.000008347249,0.01709505,0.09680212,0.0002699762,0.00088698,0.001856842,0.0001650053],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9876039,0.00005328965,0.000005537431,0.003363701,0.00008033134,0.0004787559,0.00004490421,0.000006016476,0.008363549],"genre_scores_gemma":[0.9995136,0.000002817327,0.000009400344,0.0001207125,0.0002081719,0.000009442066,0.000003594576,0.00001449151,0.0001178228],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6299081,"threshold_uncertainty_score":0.5325615,"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."}}