{"id":"W3124869709","doi":"10.1111/1911-3846.12045","title":"Chief Financial Officers as Inside Directors","year":2013,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":152,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Insider; Business; Shareholder; Context (archaeology); Corporate governance; Quality (philosophy); Principal–agent problem; Accrual; Finance; Earnings; Political science","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":[0.002048156,0.00034151,0.0003041789,0.001236616,0.001679773,0.002917551,0.0004828585,0.0006843305,0.03073383],"category_scores_gemma":[0.01370139,0.0002265007,0.0001800467,0.001284144,0.0006137836,0.001329469,0.001414256,0.0008258424,0.003706577],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001113947,"about_ca_system_score_gemma":0.001683072,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004435176,"about_ca_topic_score_gemma":0.01068067,"domain_scores_codex":[0.9962282,0.0008291752,0.0002074663,0.0005419581,0.001232284,0.0009609653],"domain_scores_gemma":[0.9769483,0.003018087,0.01287427,0.0006815119,0.001877779,0.004599921],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003633919,0.0003316287,0.6578268,0.0007896462,0.00007770277,0.001698456,0.01377196,0.0002290224,0.001843721,0.01221782,0.1298916,0.1809581],"study_design_scores_gemma":[0.00004940984,0.0002536322,0.7081739,0.0004534673,0.00007488671,0.001796443,0.0158463,0.0002936847,0.0006433018,0.002038312,0.2703333,0.00004321085],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8332674,0.006367197,0.001413019,0.00767064,0.001527123,0.0001966312,0.001668828,0.0001146253,0.1477745],"genre_scores_gemma":[0.9597381,0.001636525,0.0006045912,0.002488778,0.001435419,0.00007025504,0.0006518237,0.00001888885,0.03335569],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03073383,"threshold_uncertainty_score":0.1028149,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0516621863949123,"score_gpt":0.28375589066057,"score_spread":0.2320937042656577,"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."}}