{"id":"W2064434409","doi":"10.2139/ssrn.956020","title":"An Examination of the Impact of the Sarbanes-Oxley Act on the Attractiveness of US Capital Markets for Foreign Firms","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":69,"is_retracted":false,"has_abstract":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Sarbanes–Oxley Act; Attractiveness; Business; Accounting; Capital market; Capital (architecture); Finance; Audit","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":[0.002726388,0.0001833407,0.0002485188,0.00161725,0.001397184,0.00514237,0.0003554845,0.001350474,0.01224754],"category_scores_gemma":[0.01641716,0.0001684504,0.000398331,0.00230796,0.002327533,0.00166152,0.001184244,0.002226356,0.0007364594],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003841602,"about_ca_system_score_gemma":0.003208495,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04085895,"about_ca_topic_score_gemma":0.09894678,"domain_scores_codex":[0.9985752,0.0004452433,0.00006201748,0.00007634569,0.0004891273,0.0003520714],"domain_scores_gemma":[0.9819046,0.01043681,0.003846242,0.0004016749,0.00186424,0.001546453],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002353184,0.0007968734,0.4481091,0.0002139226,0.0001631184,0.001709982,0.003544361,0.006818952,0.001688266,0.4460933,0.03835467,0.05015433],"study_design_scores_gemma":[0.0002151147,0.0006254643,0.8634039,0.000168708,0.0001491947,0.000401297,0.01431718,0.004500973,0.002120618,0.03268489,0.08132261,0.00009001538],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7371299,0.001075773,0.0001828103,0.008893913,0.00007967568,0.00003558128,0.0005172663,0.00001326154,0.2520718],"genre_scores_gemma":[0.9925146,0.0003303,0.00003352575,0.0006149217,0.00003315565,0.000008578317,0.00007311101,0.000004582504,0.006387333],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04085895,"threshold_uncertainty_score":0.08124226,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01104763832440761,"score_gpt":0.2309389916777229,"score_spread":0.2198913533533153,"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."}}