{"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003341686,0.0001201277,0.0003193424,0.0007776305,0.0003953113,0.001186463,0.0002715054,0.0006135821,0.005354388],"category_scores_gemma":[0.02253473,0.00009819505,0.0001991801,0.0006446394,0.0005198838,0.0008362999,0.0006051045,0.0006439759,0.0001865426],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007629963,"about_ca_system_score_gemma":0.0006084287,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002442523,"about_ca_topic_score_gemma":0.002966048,"domain_scores_codex":[0.9992269,0.0003397615,0.00007176914,0.0000701086,0.0001887407,0.0001027137],"domain_scores_gemma":[0.9664441,0.02216181,0.008907299,0.0008021666,0.0006804638,0.001004191],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001479419,0.0007615067,0.8219891,0.0003432294,0.0001877516,0.0007839192,0.001105877,0.01169419,0.001311152,0.03883879,0.004244505,0.1172606],"study_design_scores_gemma":[0.0001004087,0.0002833455,0.9203096,0.0001488451,0.0001396591,0.0005995354,0.00107479,0.01607654,0.0007196263,0.05765167,0.002861208,0.00003475542],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9840909,0.003329049,0.001513178,0.002274929,0.00002308585,0.00001749412,0.0001639303,0.00001322312,0.008574299],"genre_scores_gemma":[0.9990289,0.0002183763,0.0001411414,0.0000439158,0.00002405965,0.000002645551,0.0000461997,7.809725e-7,0.0004939807],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005354388,"threshold_uncertainty_score":0.01791215,"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."}}