{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007712177,0.0001650172,0.0001667746,0.0003324166,0.00036363,0.0003897728,0.0003329109,0.00007343812,0.00002584658],"category_scores_gemma":[0.001776523,0.0001550823,0.00009275909,0.0005091644,0.00002254964,0.001712626,0.0001319777,0.0008867747,0.0002441683],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007642306,"about_ca_system_score_gemma":0.0008510791,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005584407,"about_ca_topic_score_gemma":0.0003182399,"domain_scores_codex":[0.9967428,0.00005068954,0.0004630719,0.000305684,0.001149757,0.001287943],"domain_scores_gemma":[0.9986053,0.0000646117,0.0005899164,0.0002253602,0.000480639,0.00003422252],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0004340338,0.0002085539,0.08663225,0.00007977796,0.0003339984,0.00003025353,0.0005358912,0.08588983,0.0007852499,0.222846,0.001236111,0.600988],"study_design_scores_gemma":[0.0006987469,0.00004516726,0.01127492,0.0001105869,0.0001044322,0.000009704266,0.0005812695,0.3204924,0.00001996874,0.6659638,0.000490319,0.0002086527],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6800938,0.0006298868,0.3161395,0.0006547791,0.0002387348,0.00024244,2.388572e-7,0.00008574481,0.00191488],"genre_scores_gemma":[0.9957596,0.0005537391,0.001066952,0.0001723384,0.001074116,0.00002166698,0.00001380735,0.00003156372,0.001306235],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6007794,"threshold_uncertainty_score":0.6324072,"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."}}