{"id":"W4247934019","doi":"10.2139/ssrn.1910417","title":"Asymmetric Sensitivity of CEO Bonus to Earnings","year":2011,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Executive compensation; Earnings; Conservatism; Accounting; Economics; Sarbanes–Oxley Act; Information asymmetry; Earnings response coefficient; Earnings management; Compensation (psychology); Stock (firearms); Business; Monetary economics; Corporate governance; Finance; Audit; Psychology; Political science; Social psychology","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":[0.003412928,0.0003374631,0.0007869551,0.001268927,0.0002298266,0.001916234,0.000570029,0.001511476,0.006507101],"category_scores_gemma":[0.04602536,0.0004727535,0.0003850537,0.0007161099,0.0006062057,0.001407445,0.0009075233,0.001814435,0.0007999627],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007453454,"about_ca_system_score_gemma":0.000250714,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001088105,"about_ca_topic_score_gemma":0.0006031576,"domain_scores_codex":[0.9990527,0.0002473471,0.00005188342,0.0001978465,0.0002243131,0.0002258895],"domain_scores_gemma":[0.9628941,0.02725223,0.005351186,0.002397354,0.001204431,0.0009007438],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.008303883,0.001149042,0.4671697,0.0005393198,0.0009783194,0.002688332,0.001631589,0.2207814,0.09679709,0.05868185,0.01122081,0.1300587],"study_design_scores_gemma":[0.00009619424,0.0003698709,0.7240503,0.00006054641,0.0002005854,0.001295723,0.0005003587,0.2181754,0.01088532,0.04305666,0.001166796,0.0001422759],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9892843,0.0003375795,0.002692654,0.000471236,0.00004319312,0.00001118391,0.0002765597,0.0001059666,0.006777288],"genre_scores_gemma":[0.999262,0.00004830492,0.00008197869,0.00004144118,0.00001913806,0.00000129388,0.00006461886,0.00001108161,0.0004700792],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006507101,"threshold_uncertainty_score":0.02176839,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03655641466663937,"score_gpt":0.274101105654327,"score_spread":0.2375446909876876,"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."}}