{"id":"W4404300135","doi":"10.33423/jabe.v26i5.7352","title":"The Impact of Earnings Management on CEO Equity Incentives","year":2024,"lang":"en","type":"article","venue":"Journal of Applied Business and Economics","topic":"Financial Analysis and Corporate Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Incentive; Earnings management; Equity (law); Business; Earnings; Accounting; Finance; Economics; Microeconomics; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001646393,0.0001915695,0.0002091817,0.0005112916,0.0003127249,0.00136047,0.0002912565,0.000575277,0.002212226],"category_scores_gemma":[0.01775148,0.0001237212,0.000140134,0.0002821884,0.0003630776,0.0006660526,0.0006120087,0.0005000817,0.0002730477],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008238146,"about_ca_system_score_gemma":0.0006645924,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00278748,"about_ca_topic_score_gemma":0.00399091,"domain_scores_codex":[0.9990433,0.0002548471,0.00007712471,0.0001164749,0.0002358311,0.000272435],"domain_scores_gemma":[0.9733458,0.008350932,0.01474086,0.0007398869,0.001128481,0.001693984],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006222641,0.000834005,0.9155816,0.00006066474,0.00009410951,0.0002511866,0.0004303212,0.00449488,0.01042221,0.002848893,0.0005064593,0.06385339],"study_design_scores_gemma":[0.0000103095,0.0001825132,0.9962341,0.00001028169,0.00001039232,0.00004010764,0.0001248816,0.001203989,0.0008108587,0.0008115143,0.0005500586,0.00001087373],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9956148,0.000198176,0.0003402938,0.0002165312,0.000009457116,0.00001187836,0.00004302938,0.000009172411,0.003556539],"genre_scores_gemma":[0.9993609,0.00004356413,0.00009030253,0.00002635259,0.000009865818,0.000002251147,0.00002025628,0.000001037686,0.0004455843],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00278748,"threshold_uncertainty_score":0.008707106,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01204566125336756,"score_gpt":0.2195366014127585,"score_spread":0.2074909401593909,"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."}}