{"id":"W3121545515","doi":"10.19030/jabr.v29i3.7791","title":"The Impact Of Performance-Based CEO And CFO Compensation On Internal Control Quality","year":2013,"lang":"en","type":"article","venue":"Journal of Applied Business Research (JABR)","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Waterloo","funders":"","keywords":"Incentive; Accounting; Control (management); Executive compensation; Compensation (psychology); Quality (philosophy); Business; Actuarial science; Economics; Psychology; Management; Microeconomics; Social psychology","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":[0.00381417,0.0002107542,0.0004021579,0.0004760275,0.000406525,0.0006407408,0.0006224578,0.00006496816,0.0002327033],"category_scores_gemma":[0.004140714,0.0001320478,0.000118377,0.0008082369,0.0003401242,0.0008947966,0.0001990647,0.0006758716,0.00009677797],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001663605,"about_ca_system_score_gemma":0.0001810411,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00118261,"about_ca_topic_score_gemma":0.00001926523,"domain_scores_codex":[0.9970318,0.00006450592,0.0007706294,0.0002123714,0.001435664,0.0004850338],"domain_scores_gemma":[0.9885285,0.0007149683,0.008261734,0.0002943486,0.002161039,0.00003940764],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.008299614,0.0009684922,0.2616381,0.00168928,0.00061873,0.00002689511,0.0001995543,0.0368822,0.02474169,0.03393629,0.02953839,0.6014608],"study_design_scores_gemma":[0.002866745,0.0001213263,0.9704729,0.0002259935,0.00002380312,0.000002261998,0.0001887047,0.0106673,0.0002494222,0.00145386,0.01354683,0.0001808856],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9731005,0.00004684449,0.01087571,0.001608919,0.0001297082,0.0005667316,0.000002192545,0.00001615235,0.01365327],"genre_scores_gemma":[0.9987631,0.00006038889,0.0000641146,0.0001959138,0.0007685306,0.00002264629,0.000003027826,0.00002864319,0.00009367773],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7088348,"threshold_uncertainty_score":0.6178678,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03123645882998339,"score_gpt":0.3106980031296075,"score_spread":0.2794615442996241,"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."}}