{"id":"W2142790512","doi":"10.2139/ssrn.492302","title":"Private Information, Earnings Manipulations, and Executive Stock Option Exercises","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":124,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Earnings; Stock options; Business; Stock (firearms); Executive compensation; Executive summary; Accounting; Economics; Financial system; Finance; Corporate governance; Geography","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":[0.002935685,0.0002690984,0.0004038053,0.0006497565,0.0003747222,0.002430863,0.0003077134,0.001166752,0.007878529],"category_scores_gemma":[0.04035434,0.0002248494,0.0001706268,0.0006874042,0.00102821,0.003173793,0.0007603061,0.001524179,0.0003307592],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000425693,"about_ca_system_score_gemma":0.0003986447,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004648985,"about_ca_topic_score_gemma":0.0007375428,"domain_scores_codex":[0.9992833,0.0003076286,0.00007286388,0.00006797246,0.0001566948,0.0001115825],"domain_scores_gemma":[0.937095,0.04550842,0.01269512,0.002621669,0.0006965568,0.00138323],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.01742572,0.006894774,0.6703102,0.0002690959,0.0005603548,0.002955947,0.002083832,0.03147428,0.01420798,0.1100814,0.004317821,0.1394187],"study_design_scores_gemma":[0.0005069699,0.002243088,0.6625875,0.00009459399,0.0002939918,0.001151596,0.001443449,0.09502147,0.006644319,0.2276359,0.002256261,0.0001208976],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9926789,0.0003128072,0.001171461,0.0004449206,0.00001125506,0.00001085621,0.0001245335,0.00001417161,0.005231114],"genre_scores_gemma":[0.9989889,0.00008579646,0.0001318795,0.00001492212,0.0000173205,0.000002758509,0.00004636762,0.000002186954,0.0007098616],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007878529,"threshold_uncertainty_score":0.02635634,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005819772974410981,"score_gpt":0.2006196384845832,"score_spread":0.1947998655101722,"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."}}