{"id":"W2190924913","doi":"10.2139/ssrn.2654183","title":"Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation","year":2015,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":false,"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Valuation (finance); Stock options; Valuation of options; Business; Financial economics; Actuarial science; Non-qualified stock option; Economics; Restricted stock; Finance; Stock market","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":[0.0113318,0.0004847239,0.000469802,0.0008359923,0.0009146458,0.002918783,0.001221431,0.001217925,0.009703793],"category_scores_gemma":[0.06425124,0.0001874709,0.0003896791,0.000567359,0.001371727,0.005153774,0.00096624,0.001388755,0.0006842023],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008592043,"about_ca_system_score_gemma":0.000803149,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003382674,"about_ca_topic_score_gemma":0.002659344,"domain_scores_codex":[0.9975273,0.001311954,0.00009715893,0.0001983218,0.0006755173,0.0001896946],"domain_scores_gemma":[0.9540858,0.03275113,0.003546503,0.006580163,0.001890773,0.001145588],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.009240337,0.009252532,0.2806865,0.0003381408,0.0006961591,0.000817675,0.004779663,0.04801633,0.00297288,0.2810531,0.01184211,0.3503047],"study_design_scores_gemma":[0.0009916459,0.002340792,0.1509323,0.0001653583,0.0003049104,0.0005592598,0.002244037,0.3054807,0.003479313,0.5238183,0.009526625,0.0001566807],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9643159,0.0008503132,0.01278247,0.001021976,0.00007801897,0.00005850215,0.0001462532,0.00009090947,0.02065567],"genre_scores_gemma":[0.9962936,0.0001754941,0.001426667,0.00008557795,0.0000262311,0.00001281235,0.00009558426,0.00001596167,0.001868053],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0113318,"threshold_uncertainty_score":0.05992901,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1085502569874868,"score_gpt":0.3275129174998901,"score_spread":0.2189626605124033,"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."}}