{"id":"W2124653663","doi":"10.1506/2gwa-mbpj-l35d-c4k6","title":"The Sarbanes‐Oxley Act of 2002 and Capital‐Market Behavior: Early Evidence*","year":2006,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":237,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Sarbanes–Oxley Act; Accounting; Legislature; Capital market; Business; Order (exchange); Accountability; Capital (architecture); Compliance (psychology); Companies Act; Economics; Monetary economics; Corporate governance; Finance; Law; Political science; Corporate law; Audit; Social psychology","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":[0.006604506,0.0001937419,0.0002097035,0.001496081,0.0007967766,0.002507911,0.000595617,0.001534505,0.006572532],"category_scores_gemma":[0.03821296,0.0002066874,0.0001989586,0.00153978,0.002310324,0.001189129,0.0007318754,0.002027372,0.000727272],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001091479,"about_ca_system_score_gemma":0.0008804372,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01074655,"about_ca_topic_score_gemma":0.01535312,"domain_scores_codex":[0.9966633,0.001489819,0.0002594256,0.0002750482,0.001044627,0.0002677157],"domain_scores_gemma":[0.8454875,0.07899806,0.06163807,0.002810426,0.007457929,0.003607912],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006569266,0.001186745,0.9235567,0.0002185713,0.0001068029,0.0005335708,0.005420656,0.0002125366,0.0003246075,0.0172142,0.008367882,0.04220092],"study_design_scores_gemma":[0.00001692506,0.0001581964,0.9802676,0.000228968,0.00003239504,0.0002124265,0.002394332,0.0003113083,0.0003198087,0.001565816,0.0144706,0.00002159433],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9374201,0.004795817,0.000301095,0.01092535,0.0001671081,0.00005032311,0.0003515543,0.000008235386,0.04598048],"genre_scores_gemma":[0.9937623,0.001603913,0.0001203965,0.001434546,0.0001714218,0.00001709697,0.0001530553,0.000006688784,0.002730671],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01074655,"threshold_uncertainty_score":0.03492838,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06537990429418392,"score_gpt":0.29377979677948,"score_spread":0.2283998924852961,"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."}}