{"id":"W2147248109","doi":"10.2308/accr.2009.84.5.1553","title":"Accounting Discretion, Horizon Problem, and CEO Retirement Benefits","year":2009,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":157,"is_retracted":false,"has_abstract":true,"ca_institutions":"McGill University","funders":"","keywords":"Accrual; Pension; Earnings management; Earnings; Accounting; Discretion; Empirical evidence; Business; Economics; Labour economics; 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":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.002688744,0.000459091,0.0005395491,0.0001239624,0.0007979867,0.0008694198,0.0008406033,0.00006980704,0.0002760492],"category_scores_gemma":[0.003273169,0.000341046,0.0001451764,0.000980545,0.0000936229,0.001901352,0.0004409031,0.0004175816,0.0004533483],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006578795,"about_ca_system_score_gemma":0.00001747576,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002234009,"about_ca_topic_score_gemma":0.00003097666,"domain_scores_codex":[0.9970157,0.00003190605,0.0007944778,0.0006766501,0.0007859391,0.0006953501],"domain_scores_gemma":[0.9890584,0.00007267088,0.009864802,0.0006987407,0.0002848493,0.00002052245],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00001009252,0.00004824555,0.006833716,0.002971585,0.00003611958,0.000004821752,0.00004138122,0.00003096704,0.00009227589,0.03029004,0.01541001,0.9442307],"study_design_scores_gemma":[0.0005131324,0.00004056883,0.05262193,0.01153369,0.0005280803,0.00001060167,0.00007924476,0.0005438977,0.00001585715,0.006457121,0.9267293,0.0009266237],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.3016242,0.2802704,0.04012489,0.1529654,0.001927575,0.01177325,0.00001722352,0.003137966,0.2081591],"genre_scores_gemma":[0.9459789,0.02263499,0.0006047945,0.02752237,0.002193493,0.00009826395,0.00003485405,0.00009302723,0.0008393499],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9433041,"threshold_uncertainty_score":0.9999042,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01233939921235387,"score_gpt":0.2260100455884604,"score_spread":0.2136706463761065,"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."}}