{"id":"W2934431160","doi":"10.1111/1911-3846.12476","title":"State Pension Accounting Estimates and Strong Public Unions","year":2019,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Fiscal Policies and Political Economy","field":"Economics, Econometrics and Finance","cited_by":22,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Pension; Pension plan; Incentive; Asset (computer security); Amortization; State (computer science); Rate of return; Business; Economics; Plan (archaeology); Investment (military); Asset allocation; Actuarial science; Public economics; Finance; Accounting; Political science; Portfolio; Market economy","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002862018,0.0002005821,0.0004601208,0.0005517759,0.0004434346,0.0007901054,0.0003992037,0.0001262549,0.0005730545],"category_scores_gemma":[0.0007355613,0.000218584,0.00008081073,0.000444749,0.0002742587,0.001364696,0.0005350055,0.000636653,0.001950204],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000100188,"about_ca_system_score_gemma":0.0001068796,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001981339,"about_ca_topic_score_gemma":0.0000266038,"domain_scores_codex":[0.997567,0.00004720478,0.000677942,0.00061992,0.0001217716,0.0009661448],"domain_scores_gemma":[0.9982754,0.0006493736,0.0002015976,0.0004913904,0.0001646906,0.0002175228],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00001162988,0.00003842232,0.6252661,0.0001066166,0.0000274983,0.000003058278,0.0001631571,0.000007485036,0.00006048968,0.3684517,0.005307804,0.0005561013],"study_design_scores_gemma":[0.001713929,0.0002392213,0.2512608,0.0002029013,0.000003002812,0.00001484267,0.001103749,0.02879874,0.0001223659,0.1649178,0.55064,0.0009826885],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.811043,0.002160635,0.00007794802,0.006344256,0.0002430966,0.0004078608,0.00008882134,0.00007297004,0.1795614],"genre_scores_gemma":[0.9958572,0.00007828603,0.0001794724,0.0004147544,0.0001558809,0.00001999201,0.00003736553,0.00004716291,0.003209885],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5453323,"threshold_uncertainty_score":0.9988269,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1130985926372313,"score_gpt":0.3175133402731576,"score_spread":0.2044147476359263,"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."}}