{"id":"W3122728095","doi":"10.1111/1911-3846.12350","title":"Executive Bonus Target Ratcheting: Evidence from the New Executive Compensation Disclosure Rules","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":37,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Executive compensation; Ratchet; Commission; Equity (law); Accounting; Incentive; Sample (material); Compensation (psychology); Business; Economics; Microeconomics; Finance; Management; Psychology; Political science; Law; Social psychology","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01320246,0.0002407964,0.0006291739,0.00108255,0.0006015002,0.002105535,0.0008115604,0.001020426,0.004031525],"category_scores_gemma":[0.1074957,0.0003588452,0.0003038351,0.0009036461,0.00160318,0.00143706,0.001683045,0.001547655,0.0007742277],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005958331,"about_ca_system_score_gemma":0.0005131801,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002683279,"about_ca_topic_score_gemma":0.002393608,"domain_scores_codex":[0.9914278,0.003503395,0.0008616634,0.001080414,0.002503012,0.0006237623],"domain_scores_gemma":[0.6537334,0.1386859,0.1641226,0.02674831,0.01280586,0.003903775],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002475549,0.0008565129,0.9508919,0.00008516587,0.0002926763,0.0001539802,0.0008617972,0.002230214,0.001077407,0.002715864,0.001041286,0.03731769],"study_design_scores_gemma":[0.0001581228,0.0006893837,0.9851815,0.00004622342,0.0001301897,0.000198624,0.0006798827,0.00544383,0.001717056,0.003749083,0.001953364,0.00005290891],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9954289,0.0002638797,0.0005912822,0.0003275526,0.00001687596,0.00002472903,0.0001652838,0.000009959353,0.003171599],"genre_scores_gemma":[0.999201,0.00007294216,0.0001406336,0.00009491791,0.00003140481,0.000006350891,0.0001179788,0.000002967544,0.0003318285],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01320246,"threshold_uncertainty_score":0.06982213,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1151174655084573,"score_gpt":0.3272306724939834,"score_spread":0.2121132069855261,"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."}}