{"id":"W4409391675","doi":"10.1111/1911-3846.13021","title":"<scp>CEO</scp> short‐term incentives and the agency cost of debt","year":2025,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Rice University; Washington University in St. Louis","keywords":"Incentive; Agency cost; Term (time); Debt; Agency (philosophy); Business; Economics; Finance; Microeconomics; Sociology","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":[0.0067976,0.0001350564,0.0004124718,0.0004547336,0.000376688,0.002319929,0.0005681612,0.001102482,0.007785511],"category_scores_gemma":[0.03144787,0.0001686354,0.0002397522,0.0004228506,0.0006677261,0.001033509,0.0007289345,0.001191743,0.0004834717],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001249294,"about_ca_system_score_gemma":0.001143746,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001058286,"about_ca_topic_score_gemma":0.001460738,"domain_scores_codex":[0.9971335,0.001353024,0.0002473506,0.0002162582,0.0006002906,0.0004495849],"domain_scores_gemma":[0.9129637,0.03878083,0.03839933,0.003094363,0.002538968,0.004222801],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.005264061,0.003810847,0.6057518,0.0007234089,0.0005252768,0.0005456766,0.001263259,0.04627202,0.02461119,0.126772,0.005342261,0.1791183],"study_design_scores_gemma":[0.0004127184,0.003226113,0.8670336,0.0001815671,0.0002401623,0.0004287451,0.001005109,0.0548254,0.01117445,0.04885139,0.01250515,0.0001156354],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9777964,0.0005613391,0.007504381,0.001165406,0.00002482853,0.00006165155,0.0001610669,0.00003985803,0.012685],"genre_scores_gemma":[0.9987937,0.00003108207,0.0003944321,0.00003815227,0.00001055452,0.000009336715,0.00001754401,0.000002259015,0.0007028466],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007785511,"threshold_uncertainty_score":0.03594953,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05338139880167861,"score_gpt":0.3086509970850247,"score_spread":0.2552695982833461,"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."}}