{"id":"W2160443042","doi":"10.2139/ssrn.1600903","title":"CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation","year":2010,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":67,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Fair value; Accounting; Compensation (psychology); Value (mathematics); Business; Economics; Actuarial science; Monetary economics; Financial economics; Statistics; Mathematics","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":[0.008372378,0.0002757596,0.000518686,0.001923034,0.001090155,0.002399545,0.000957584,0.001956392,0.01062887],"category_scores_gemma":[0.09545071,0.0003195269,0.0003045137,0.002213872,0.002165433,0.002457327,0.001214869,0.001713652,0.001053008],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001041032,"about_ca_system_score_gemma":0.001034535,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01350089,"about_ca_topic_score_gemma":0.01429164,"domain_scores_codex":[0.9961055,0.001655837,0.0002282048,0.0003430592,0.001377769,0.0002895454],"domain_scores_gemma":[0.825252,0.1284597,0.02940395,0.00736998,0.006912227,0.002602229],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003429089,0.001388284,0.9337977,0.0001834567,0.0003092889,0.0003177472,0.001874696,0.0008199518,0.0004039446,0.008838234,0.002800786,0.04583689],"study_design_scores_gemma":[0.000345077,0.0003472631,0.9861481,0.00009167782,0.0002281063,0.000174269,0.001296521,0.0008910549,0.0005018701,0.006338587,0.003606811,0.00003064228],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9843767,0.002208284,0.0003050167,0.001158615,0.00003815315,0.00002488613,0.0002347735,0.00000701316,0.0116465],"genre_scores_gemma":[0.9975661,0.000596493,0.00009368941,0.0001225752,0.00005698537,0.000007258176,0.0002343416,0.000003511184,0.001319209],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01350089,"threshold_uncertainty_score":0.04427791,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.008084701763849095,"score_gpt":0.2177750636378067,"score_spread":0.2096903618739576,"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."}}