{"id":"W2138108404","doi":"10.1007/s11156-009-0150-y","title":"Executive compensation, earnings management and shareholder litigation","year":2009,"lang":"en","type":"article","venue":"Review of Quantitative Finance and Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":false,"ca_institutions":"Wilfrid Laurier University; Simon Fraser University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Settlement (finance); Affect (linguistics); Shareholder; Executive compensation; Earnings; Dismissal; Class action; Earnings management; Business; Accounting; Compensation (psychology); Corporate finance; Economics; Actuarial science; Incentive; Finance; Psychology; Corporate governance; Microeconomics; Law; Social psychology; Political science","routes":{"ca_aff":true,"ca_fund":true,"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":[],"consensus_categories":[],"category_scores_codex":[0.000751813,0.0002403585,0.0004328545,0.0001601543,0.0002383142,0.0001370609,0.0001633057,0.00003619419,0.00004193206],"category_scores_gemma":[0.001428829,0.0002349796,0.00006245785,0.0005796726,0.0001087808,0.001674118,0.0001589302,0.0001501417,0.00003963112],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001816988,"about_ca_system_score_gemma":0.000007299413,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004580563,"about_ca_topic_score_gemma":0.000002972831,"domain_scores_codex":[0.9984362,0.00001856723,0.0005209561,0.0004321614,0.0003255443,0.0002666028],"domain_scores_gemma":[0.9921514,0.00006930438,0.007306156,0.0001665996,0.0002977045,0.000008842225],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.00002583399,0.00008088723,0.04162036,0.01775035,0.00006865981,0.00001551152,0.0003388471,0.00002397574,0.0001852998,0.5064164,0.00769898,0.4257749],"study_design_scores_gemma":[0.0005025981,0.00004178857,0.6811451,0.01894868,0.0001388752,0.000002526528,0.0003869239,0.0006605438,0.00003285142,0.002916798,0.2948048,0.0004185193],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8184809,0.0683759,0.04952398,0.005492727,0.000215665,0.002192458,0.00001416457,0.000212506,0.05549169],"genre_scores_gemma":[0.9542273,0.03486211,0.004279515,0.005932123,0.0001590717,0.0000289675,0.00004066547,0.00002481717,0.0004454618],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6395248,"threshold_uncertainty_score":0.9582191,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0193984733554097,"score_gpt":0.2613798128556172,"score_spread":0.2419813395002075,"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."}}