{"id":"W4372239016","doi":"10.2308/jfr-2021-024","title":"Alignment between Compensation-Contracting and Value-Relevance Roles of Revenues","year":2023,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Revenue; Earnings; Valuation (finance); Business; Revenue recognition; Revenue model; Equity (law); Finance; Revenue assurance; Industrial organization; Accounting; Accounting information system","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":[0.00887317,0.0002162494,0.0003131662,0.00178992,0.0006832631,0.005590991,0.0005156755,0.0006949771,0.01039556],"category_scores_gemma":[0.05367574,0.0002092389,0.000226589,0.001616196,0.001919059,0.003560756,0.00177833,0.001172709,0.001070037],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002266723,"about_ca_system_score_gemma":0.001546473,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001222822,"about_ca_topic_score_gemma":0.001060796,"domain_scores_codex":[0.9922677,0.003187069,0.0006841482,0.0007264109,0.002333343,0.0008013324],"domain_scores_gemma":[0.9315942,0.03090232,0.02072032,0.00420291,0.009242403,0.003337797],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006282648,0.000403394,0.5188584,0.0002304925,0.00006622933,0.0004181055,0.004273763,0.0048714,0.01143902,0.2749578,0.002549589,0.1813035],"study_design_scores_gemma":[0.00006634403,0.0003126671,0.8157103,0.0002079722,0.00004687759,0.0008069465,0.005862649,0.01872114,0.006723185,0.1392289,0.01223363,0.00007945393],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8700109,0.0007017083,0.01709546,0.002039845,0.00004908436,0.0001323906,0.0003020253,0.00009262673,0.1095759],"genre_scores_gemma":[0.9975955,0.00004415536,0.00130703,0.00003256905,0.00002427666,0.000008834289,0.00006590659,0.000008126973,0.0009135785],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01039556,"threshold_uncertainty_score":0.04692632,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0206174642443893,"score_gpt":0.2611862741301764,"score_spread":0.2405688098857871,"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."}}