{"id":"W4399081987","doi":"10.22495/cocv21i2art12","title":"Audit committee compensation and earnings management around M&A","year":2024,"lang":"en","type":"article","venue":"Corporate Ownership and Control","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of New Brunswick","funders":"","keywords":"Audit committee; Compensation (psychology); Accounting; Earnings management; Business; Audit; Earnings; 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":[0.003090065,0.0001231449,0.0001350951,0.0007206169,0.0006740161,0.001517266,0.0002817202,0.0004665704,0.00342398],"category_scores_gemma":[0.02924498,0.00007983036,0.0001411536,0.0005203756,0.0004783474,0.0007584716,0.0008359565,0.0006336392,0.0004039746],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001200925,"about_ca_system_score_gemma":0.00144346,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003639929,"about_ca_topic_score_gemma":0.005891108,"domain_scores_codex":[0.9970241,0.001276861,0.0002086635,0.0001824204,0.0008285756,0.0004793144],"domain_scores_gemma":[0.9073071,0.01852102,0.06349068,0.001476659,0.004454941,0.004749512],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003494705,0.000639419,0.916164,0.00004509308,0.00005771234,0.0001674988,0.001060401,0.001737983,0.001701944,0.002974403,0.001485517,0.07361649],"study_design_scores_gemma":[0.0000127937,0.0001556937,0.995619,0.00002199733,0.00001385306,0.00006146137,0.000681597,0.0007630701,0.0004833934,0.0004937843,0.001682492,0.00001082117],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9894029,0.0002722001,0.0003967988,0.0006662587,0.00002048068,0.00002500922,0.00003257096,0.0000141577,0.009169646],"genre_scores_gemma":[0.998801,0.00004467434,0.0001026385,0.00003628646,0.00002046071,0.00000446876,0.00001559284,0.000001434596,0.0009733472],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003639929,"threshold_uncertainty_score":0.01634204,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02438482283688871,"score_gpt":0.2118767033250765,"score_spread":0.1874918804881878,"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."}}