{"id":"W3125388948","doi":"","title":"Accounting Discretion, Horizon Problem, and CEO Retirement Benefits","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"ca_institutions":"McGill University","funders":"","keywords":"Accrual; Pension; Earnings management; Earnings; Accounting; Discretion; Empirical evidence; Economics; Business; Labour economics; Finance","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":[0.002674134,0.0001244634,0.000320649,0.0007548975,0.0004759058,0.001391236,0.0002884634,0.0007846865,0.004638371],"category_scores_gemma":[0.02332112,0.000110699,0.0002152887,0.000608638,0.0006696883,0.001299769,0.0006393742,0.0008078442,0.000157789],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008085446,"about_ca_system_score_gemma":0.0006128498,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002807091,"about_ca_topic_score_gemma":0.003684427,"domain_scores_codex":[0.9993389,0.0002793492,0.00005692687,0.00006699767,0.0001422737,0.0001155281],"domain_scores_gemma":[0.9754738,0.01550521,0.006925883,0.0007854205,0.0003338742,0.0009758649],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001660562,0.0007409973,0.7147729,0.0002327108,0.0001567129,0.0009613811,0.001878174,0.01448224,0.001595556,0.1056842,0.004418169,0.1534165],"study_design_scores_gemma":[0.0000942755,0.0002563921,0.8241149,0.000109878,0.0001040754,0.0005883903,0.001387133,0.01939827,0.0005272451,0.1495975,0.003775257,0.00004658687],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9798312,0.002950449,0.001846588,0.003193383,0.00002648132,0.0000149017,0.0001352067,0.00001757263,0.01198417],"genre_scores_gemma":[0.9986618,0.0002466775,0.0001665446,0.00006117756,0.00003321697,0.00000231123,0.00003897776,0.000001268183,0.0007881021],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004638371,"threshold_uncertainty_score":0.01551688,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007775262748125763,"score_gpt":0.192561923128257,"score_spread":0.1847866603801313,"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."}}