{"id":"W2308904588","doi":"","title":"Are Stock Prices More Informative after the Sarbanes-Oxley Act?","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Sarbanes–Oxley Act; Stock price; Stock (firearms); Business; Ex-ante; Accounting; Stock options; Value (mathematics); Monetary economics; Finance; Economics; Audit","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":[0.005896117,0.0002919821,0.0005069664,0.0008193315,0.0004390742,0.002791613,0.0004059459,0.001523242,0.003788336],"category_scores_gemma":[0.05570306,0.0002582988,0.000341374,0.0008735167,0.001761227,0.002235093,0.000468158,0.002096714,0.0007288012],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007869446,"about_ca_system_score_gemma":0.0006764741,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002302397,"about_ca_topic_score_gemma":0.002497161,"domain_scores_codex":[0.9976202,0.0008350306,0.0001975572,0.0002615264,0.0008132067,0.0002725637],"domain_scores_gemma":[0.9091579,0.0391473,0.04512761,0.002193077,0.002813862,0.001560226],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00254023,0.00147816,0.7859272,0.0003181326,0.0004796996,0.001540167,0.002069176,0.004960142,0.005288538,0.02531668,0.006342067,0.1637398],"study_design_scores_gemma":[0.0002344875,0.0008914731,0.957989,0.00009345405,0.0002304618,0.0005718872,0.001429218,0.004770681,0.004676213,0.02068534,0.008365986,0.00006177],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9787218,0.001190813,0.001222779,0.006526684,0.0001957282,0.00002277857,0.0001577965,0.00003501975,0.01192647],"genre_scores_gemma":[0.9973972,0.0004078422,0.0001613494,0.000641732,0.0002052802,0.000003928259,0.00005195511,0.000004799803,0.001125862],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005896117,"threshold_uncertainty_score":0.03118205,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.005459563101739356,"score_gpt":0.2094918398266895,"score_spread":0.2040322767249502,"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."}}