{"id":"W3121348348","doi":"","title":"Employee Stock Options, EPS Dilution, and Stock Repurchases","year":2003,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Incentive; Stock (firearms); Business; Earnings management; Earnings per share; Restricted stock; Earnings; Stock options; Non-qualified stock option; Finance; Accounting; Monetary economics; Stock market; Economics; Microeconomics","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":[0.001672642,0.0002258505,0.0002159813,0.0003667126,0.0002200717,0.0008941232,0.0003107228,0.0007038084,0.003390379],"category_scores_gemma":[0.01869607,0.0001289276,0.0001669453,0.0003334145,0.0004258687,0.0008851759,0.0005232864,0.0007337278,0.0003602422],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003716213,"about_ca_system_score_gemma":0.0002079715,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006875274,"about_ca_topic_score_gemma":0.001715556,"domain_scores_codex":[0.9992014,0.0003061375,0.00007526479,0.00008821872,0.0001964406,0.0001325922],"domain_scores_gemma":[0.9401105,0.01873192,0.03601375,0.001369745,0.00107577,0.002698272],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000510045,0.0005093681,0.9742071,0.00003774189,0.00006535303,0.0002469664,0.0004121263,0.0009835685,0.004773348,0.001063482,0.000159471,0.01703149],"study_design_scores_gemma":[0.00001249264,0.0003455699,0.9957827,0.000008127275,0.00001504416,0.0001154479,0.0001899115,0.001280072,0.001049603,0.0009757344,0.0002159533,0.000009365084],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980912,0.0001306115,0.0001809209,0.00009390792,0.000001449182,0.000006225303,0.00002222357,0.000003509325,0.001469999],"genre_scores_gemma":[0.9994469,0.00003432995,0.0001122246,0.00002386374,0.000006486734,0.000003329669,0.00002184557,5.967337e-7,0.0003505602],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003390379,"threshold_uncertainty_score":0.01134193,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01385505928571541,"score_gpt":0.2189533363440087,"score_spread":0.2050982770582933,"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."}}