{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008397834,0.0001897838,0.0001604467,0.0002782677,0.0005495583,0.0004817634,0.0002167369,0.00005552203,0.00002798814],"category_scores_gemma":[0.00114272,0.0001879444,0.00005682163,0.0003448447,0.0000473939,0.00430622,0.0001450319,0.000895176,0.0002024682],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000487135,"about_ca_system_score_gemma":0.0001642231,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002345028,"about_ca_topic_score_gemma":0.0001487398,"domain_scores_codex":[0.998004,0.000009315376,0.0003549844,0.0001708754,0.0003653554,0.001095514],"domain_scores_gemma":[0.9942068,0.00001206937,0.005480102,0.0001173455,0.0001664726,0.00001715332],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00005229821,0.00003278416,0.03201523,0.00005083278,0.00007566226,0.000003083433,0.0002431278,0.003413799,0.00004855945,0.8605707,0.0002279968,0.103266],"study_design_scores_gemma":[0.002996852,0.00009928149,0.259552,0.0002119064,0.0001866715,0.0001365789,0.002616313,0.0008254621,0.00002608886,0.5189506,0.2136676,0.000730724],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5085632,0.0002232814,0.4874794,0.001059452,0.0001240434,0.0002282578,5.33056e-7,0.0001000114,0.002221853],"genre_scores_gemma":[0.997135,0.0008575366,0.0003063213,0.0005162394,0.0004832476,0.00001138384,0.00001739155,0.00002333232,0.0006495287],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4885719,"threshold_uncertainty_score":0.7664149,"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."}}