{"id":"W3197655389","doi":"10.1093/rof/rfac016","title":"The Choice of Peers for Relative Performance Evaluation in Executive Compensation","year":2022,"lang":"en","type":"article","venue":"European Finance Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"ca_institutions":"Western University","funders":"","keywords":"Benchmarking; Incentive; Executive compensation; Compensation (psychology); Selection bias; Accounting; Business; Selection (genetic algorithm); Peer group; Actuarial science; Economics; Microeconomics; Marketing; Psychology; Computer science; Social psychology; Statistics","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004053442,0.0001190645,0.0002000005,0.00005806359,0.0003785387,0.00002978482,0.0003605612,0.000006256947,0.00005196375],"category_scores_gemma":[0.005626456,0.0001042299,0.00007104918,0.0006292596,0.0000456917,0.0005263861,0.0002577796,0.0001745614,0.00005835408],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000112401,"about_ca_system_score_gemma":0.00002119025,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002539729,"about_ca_topic_score_gemma":0.00001180624,"domain_scores_codex":[0.9985685,0.0001473177,0.0004278545,0.0002444119,0.000422029,0.0001898271],"domain_scores_gemma":[0.9921719,0.0001414581,0.007249518,0.000238015,0.0001964361,0.00000268053],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00003256638,0.00004669062,0.007896947,0.001687617,0.00001907557,0.000001693379,0.0001428548,0.003473633,0.00001300271,0.02940857,0.01698868,0.9402887],"study_design_scores_gemma":[0.0003968297,0.00002080706,0.1000817,0.001081212,0.00005314761,2.623802e-7,0.00004909136,0.005646302,0.000001662261,0.0001730392,0.8923749,0.0001211464],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3269224,0.1377078,0.02562601,0.01138957,0.001882511,0.01562608,0.00003550472,0.0002206745,0.4805894],"genre_scores_gemma":[0.9857817,0.01043896,0.0001349407,0.00134525,0.0001689611,0.0003116151,0.00004789713,0.00003641696,0.001734232],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9401675,"threshold_uncertainty_score":0.67358,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03439526433355154,"score_gpt":0.2654704036252942,"score_spread":0.2310751392917426,"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."}}