{"id":"W3125313247","doi":"10.1093/rof/rfn014","title":"Managerial Incentives and Corporate Fraud: The Sources of Incentives Matter","year":2008,"lang":"en","type":"article","venue":"European Finance Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":480,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Incentive; Commit; Vesting; Business; Stock (firearms); Microeconomics; Stock options; Actuarial science; Economics; Finance; Computer science","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":[0.005548757,0.000188263,0.00037711,0.00116934,0.0003352683,0.002585977,0.0002964858,0.0009305377,0.004182391],"category_scores_gemma":[0.03204761,0.000147845,0.0001905252,0.0008311277,0.001137205,0.001712624,0.0008179648,0.0006432658,0.000222435],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009368481,"about_ca_system_score_gemma":0.0009229347,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005610505,"about_ca_topic_score_gemma":0.000663635,"domain_scores_codex":[0.9962577,0.002077578,0.0002093782,0.0001924256,0.0008462109,0.0004168053],"domain_scores_gemma":[0.9156055,0.04319456,0.03220696,0.00196941,0.00440998,0.002613693],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001253969,0.0008302442,0.6428591,0.000616848,0.0004139203,0.0006866566,0.0009215633,0.008245165,0.003537683,0.1896332,0.003890056,0.1471116],"study_design_scores_gemma":[0.0002150016,0.0004687122,0.8495014,0.0004701301,0.0002598777,0.0008559966,0.00164372,0.01212111,0.001682048,0.1219436,0.01078352,0.00005484729],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9561492,0.005214401,0.004528505,0.006406668,0.00006012095,0.00004697225,0.00007516446,0.00001299423,0.02750602],"genre_scores_gemma":[0.9987658,0.0004851622,0.0002236332,0.00008539287,0.00005116265,0.000003306721,0.000007948889,0.000001051256,0.0003764887],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005548757,"threshold_uncertainty_score":0.02934498,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01863582843140263,"score_gpt":0.1993296144650588,"score_spread":0.1806937860336562,"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."}}