{"id":"W4413777264","doi":"10.2139/ssrn.5413103","title":"The Impact of Clawback Provision on Cash Valuation","year":2025,"lang":"en","type":"preprint","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of British Columbia, Okanagan Campus; University of British Columbia; University of Manitoba","funders":"","keywords":"Valuation (finance); Cash; Business; Economics; Finance","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":"codex-gemma-dda1882f352a","candidate_categories":["research_integrity"],"consensus_categories":[],"category_scores_codex":[0.01000445,0.0002176534,0.0002695558,0.0003531542,0.0005182719,0.0004064015,0.0005245098,0.0001822148,0.00002327444],"category_scores_gemma":[0.002843221,0.0001368867,0.0004065667,0.0003594543,0.00004838881,0.0001682555,0.0003255807,0.0032498,0.00004137377],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001071493,"about_ca_system_score_gemma":0.006935192,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001873925,"about_ca_topic_score_gemma":0.0005341506,"domain_scores_codex":[0.9968217,0.00008241954,0.000673939,0.0002676623,0.000884427,0.001269879],"domain_scores_gemma":[0.9971547,0.0001885436,0.001253898,0.0003731932,0.001018179,0.00001153546],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0006671565,0.0002959436,0.01422047,0.0002472982,0.0006287835,0.000004810136,0.00007758377,0.03475732,0.0001493798,0.408494,0.005607426,0.5348498],"study_design_scores_gemma":[0.0005765948,0.0001976567,0.0164896,0.0004054847,0.0001031107,0.000007705099,0.000217662,0.02578179,0.00002904993,0.9536622,0.002288923,0.0002402737],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.971164,0.001483624,0.003304439,0.002373783,0.001238881,0.001049358,0.000004642325,0.00005925707,0.01932194],"genre_scores_gemma":[0.9935691,0.001101392,0.000009243312,0.0000405937,0.001159879,0.00001950056,0.00002254207,0.00001812917,0.004059673],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5451681,"threshold_uncertainty_score":0.9990497,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03997087281712292,"score_gpt":0.3682921764209121,"score_spread":0.3283213036037891,"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."}}