{"id":"W2781509517","doi":"10.1108/mf-07-2017-0254","title":"Did the Sarbanes-Oxley Act result in a strategic shift in M&A motives?","year":2018,"lang":"en","type":"article","venue":"Managerial Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"Memorial University of Newfoundland; Concordia University","funders":"","keywords":"Legislation; Shareholder; Accounting; Originality; Business; Corporation; Value (mathematics); Maximization; Market value; Capital market; Sarbanes–Oxley Act; Criticism; Economics; Finance; Corporate governance; Microeconomics; Law; Political science","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":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0005730229,0.0002656695,0.0003047352,0.0001731267,0.000154193,0.0002646774,0.0006296185,0.0000959235,0.0001056012],"category_scores_gemma":[0.0001205628,0.0002157691,0.00006790698,0.001499557,0.0001884957,0.0009534779,0.0001918828,0.0002559517,0.000915872],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005620178,"about_ca_system_score_gemma":0.00003851304,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004257474,"about_ca_topic_score_gemma":0.01930786,"domain_scores_codex":[0.998247,0.00002682627,0.0004250713,0.0005302466,0.0002442076,0.000526613],"domain_scores_gemma":[0.9989883,0.00004545688,0.0003491182,0.000555823,0.00005474811,0.000006515495],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.003322073,0.0008220549,0.3960287,0.0005122454,0.00004316013,0.0007851769,0.001407429,0.001967864,0.001152557,0.5381407,0.03321702,0.02260099],"study_design_scores_gemma":[0.001092636,0.00001969608,0.7713115,0.0001626896,0.000007187825,8.33659e-7,0.00004389195,0.0005048391,0.00001810091,0.0206906,0.2058374,0.0003106623],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9667383,0.0001177701,0.00008094493,0.002145122,0.0008834815,0.0004030501,0.000008053783,0.00005435776,0.02956896],"genre_scores_gemma":[0.995572,0.00007034968,0.00003945546,0.001163631,0.001896583,0.00004725216,0.00001236503,0.00002905921,0.001169262],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5174501,"threshold_uncertainty_score":0.999862,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0349547921013734,"score_gpt":0.2372904362181322,"score_spread":0.2023356441167588,"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."}}