{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004274893,0.0001197206,0.0002412023,0.0001293951,0.0001195164,0.0003847707,0.0001876859,0.00002934013,0.00001808467],"category_scores_gemma":[0.000008269787,0.0000716615,0.0001331662,0.0002879625,0.00006162358,0.0003995552,0.0001482542,0.0001068106,0.00001479249],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004826357,"about_ca_system_score_gemma":0.000031687,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00008478082,"about_ca_topic_score_gemma":0.00001442117,"domain_scores_codex":[0.9992718,0.000001596729,0.0003801367,0.0001189406,0.00009002903,0.0001374607],"domain_scores_gemma":[0.9991574,0.00002757389,0.0006052945,0.00009554451,0.0001046108,0.000009609939],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0009336267,0.0001609777,0.007756559,0.0005022316,0.0006732531,0.00003003255,0.00008999185,0.0166232,0.0002795526,0.6031387,0.006010648,0.3638012],"study_design_scores_gemma":[0.0008236618,0.00006039641,0.8126863,0.0003621688,0.0002644869,0.000006841617,0.0003992307,0.008380434,0.00007217431,0.06182431,0.1147542,0.0003658096],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9805175,0.0002659958,0.0001469569,0.000337669,0.0002486731,0.00006072162,0.000001899364,0.000006164349,0.01841439],"genre_scores_gemma":[0.9974946,0.001767179,0.0000325693,0.00007609645,0.0005223037,0.000001760794,0.000001119367,0.00001156814,0.00009275143],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8049297,"threshold_uncertainty_score":0.3710352,"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."}}