{"id":"W3125452466","doi":"10.1016/j.intaccaudtax.2017.03.001","title":"Executive compensation disclosure and private control benefits: A comparison of U.S. and Canadian dual class firms","year":2017,"lang":"en","type":"article","venue":"Journal of International Accounting Auditing and Taxation","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"University of Toronto","keywords":"Private benefits of control; Executive compensation; Business; Accounting; Incentive; Equity (law); Transparency (behavior); Principal–agent problem; Compensation (psychology); Institutional investor; Proxy (statistics); Agency cost; Perception; Control (management); Private placement; Actuarial science; Finance; Economics; Microeconomics; Corporate governance; Psychology; Investment banking; Social psychology; Shareholder","routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004978077,0.0001100993,0.000228727,0.0001875062,0.0003579586,0.0004617352,0.0001253634,0.00005329457,0.000007057937],"category_scores_gemma":[0.0009961545,0.0000988747,0.00003250844,0.00004808134,0.00008401782,0.001635414,0.00005090707,0.0001480193,0.000001194428],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003681354,"about_ca_system_score_gemma":0.00003391103,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007023396,"about_ca_topic_score_gemma":0.006131687,"domain_scores_codex":[0.999052,0.000007068221,0.0004274277,0.0001300257,0.0002647306,0.0001187441],"domain_scores_gemma":[0.9947428,0.00006625753,0.004541001,0.00007124889,0.0005595229,0.00001913931],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005144947,0.00001796809,0.9814596,0.00004471462,0.00004408785,0.00000429994,0.0001027173,0.0002306354,0.0002513046,0.007635103,0.0003455133,0.009812637],"study_design_scores_gemma":[0.001047158,0.00002118275,0.9761488,0.0003860584,0.00004704681,0.00002244808,0.0001837864,0.01680278,0.00004051233,0.0009652541,0.004228956,0.0001060141],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9953889,0.0001745586,0.0002882539,0.002867217,0.0003128441,0.00007854318,0.00002583439,0.000005153455,0.0008587257],"genre_scores_gemma":[0.9987486,0.00006368879,0.0001372906,0.0002117589,0.0007967725,0.000001469122,0.000009567058,0.000008596192,0.00002223103],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01657214,"threshold_uncertainty_score":0.9995889,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01749029225306477,"score_gpt":0.2408558845022686,"score_spread":0.2233655922492038,"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."}}