{"id":"W2070453409","doi":"10.2308/bria.2008.20.1.93","title":"Disclosure versus Recognition of Stock Option Compensation: Effect on the Credit Decisions of Loan Officers","year":2008,"lang":"en","type":"article","venue":"Behavioral Research in Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Loan; Earnings; Business; Actuarial science; Stock (firearms); Accounting; Finance","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.003353394,0.0001937458,0.0002917105,0.000639961,0.0004376721,0.0001204653,0.0005615231,0.00009589094,0.0002097611],"category_scores_gemma":[0.01004991,0.00015884,0.0001140013,0.001685371,0.0003123924,0.0009606969,0.0003980693,0.0006619204,0.000165738],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001560815,"about_ca_system_score_gemma":0.00006045802,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001457678,"about_ca_topic_score_gemma":0.0002582029,"domain_scores_codex":[0.9968359,0.0001346687,0.0005598888,0.0003842362,0.001601214,0.0004840604],"domain_scores_gemma":[0.9940236,0.001279797,0.00364478,0.0004213378,0.0006146272,0.00001592472],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002272668,0.0009704438,0.5504239,0.0004328083,0.00005303635,0.00009186446,0.0004306664,0.001078789,0.008172469,0.006402784,0.005943146,0.4237274],"study_design_scores_gemma":[0.004167289,0.0006702229,0.978407,0.001954551,0.00009895106,0.000002980749,0.001402744,0.002407837,0.001808886,0.0009340814,0.007582719,0.0005628002],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9922733,0.00002035608,0.0005280042,0.0003257146,0.0002701436,0.0008233697,0.000008682637,0.00003973643,0.005710647],"genre_scores_gemma":[0.9991593,0.00002099295,0.0001136248,0.00003192332,0.0004297043,0.0000782083,0.00004988821,0.00003488414,0.00008151123],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.427983,"threshold_uncertainty_score":0.9982889,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1969156237772109,"score_gpt":0.3762877970196019,"score_spread":0.1793721732423909,"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."}}