{"id":"W3122621897","doi":"10.1111/1911-3846.12331","title":"The Effects of Governance on Classification Shifting and Compensation Shielding","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Corporate governance; Earnings; Accounting; Compensation (psychology); Executive compensation; Independence (probability theory); Audit; Business; Electromagnetic shielding; Core (optical fiber); Value (mathematics); Finance; Psychology; Engineering; Social psychology; Statistics; Electrical engineering","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.003091724,0.0001754521,0.0002567062,0.0008554229,0.0005158097,0.001414428,0.0003751434,0.0004155007,0.005811152],"category_scores_gemma":[0.02735132,0.0001135421,0.0002275516,0.001007146,0.001517577,0.000746773,0.001397423,0.000711977,0.0003412708],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008091762,"about_ca_system_score_gemma":0.0005679725,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002646177,"about_ca_topic_score_gemma":0.00374004,"domain_scores_codex":[0.9970209,0.001237568,0.0002281729,0.0004194118,0.0005958853,0.0004979682],"domain_scores_gemma":[0.9287714,0.02469104,0.03560434,0.005069248,0.00241712,0.003446898],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001091616,0.000114594,0.9798175,0.00001752938,0.0001237758,0.00007916103,0.0004577562,0.001013217,0.0005261848,0.002849444,0.0004866079,0.01440512],"study_design_scores_gemma":[0.000007286107,0.00007866332,0.9953979,0.00002163264,0.00003749074,0.00004461954,0.0004878559,0.0005611115,0.0003421099,0.002034966,0.0009796614,0.000006864812],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9901907,0.0004648759,0.0007470841,0.0005332007,0.00002116743,0.00001995281,0.0001052622,0.00001572676,0.007901918],"genre_scores_gemma":[0.9994794,0.00003745981,0.00006245973,0.00003031688,0.000009232442,0.000002735964,0.00003244815,0.000001656168,0.0003443331],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005811152,"threshold_uncertainty_score":0.01944023,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05106202096076533,"score_gpt":0.3085086341779408,"score_spread":0.2574466132171755,"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."}}