{"id":"W4416001552","doi":"10.5465/amproc.2025.16337abstract","title":"CFOs’ Caste-Based Social Ties with Owners and Earnings Management in Family Firms","year":2025,"lang":"en","type":"article","venue":"Academy of Management Proceedings","topic":"Family Business Performance and Succession","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Victoria","funders":"","keywords":"Earnings; Caste; Context (archaeology); Earnings management; Position (finance); Panel data; Interpersonal ties","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":[0.001020434,0.0001055283,0.0001609336,0.001516794,0.001801217,0.001423406,0.0003724921,0.0003363769,0.003078547],"category_scores_gemma":[0.005538439,0.00007689844,0.0001365429,0.001354933,0.001122147,0.0008092017,0.001498207,0.0005569418,0.0001636494],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00112383,"about_ca_system_score_gemma":0.0007808257,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04569009,"about_ca_topic_score_gemma":0.08040532,"domain_scores_codex":[0.9993625,0.0002052945,0.00003164066,0.00005602253,0.0001221577,0.0002223972],"domain_scores_gemma":[0.9937333,0.0009993037,0.003308767,0.0002087081,0.0003193406,0.001430506],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002195311,0.00005553958,0.9899323,0.000006743282,0.00001471776,0.0001314332,0.004038732,0.00007817583,0.00005415918,0.0005645299,0.0001916539,0.004910028],"study_design_scores_gemma":[0.000001103264,0.00001497125,0.9900367,0.00001660836,0.000005199182,0.00006355369,0.00901923,0.0001164727,0.00002233748,0.0002057705,0.0004939779,0.000004051569],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"other","genre_scores_codex":[0.9983852,0.00008108697,0.00002342031,0.0001316336,0.000002688602,0.000001739727,0.00002695548,5.472644e-7,0.00134669],"genre_scores_gemma":[0.9997475,0.00003888728,0.00001065196,0.000008667705,0.000003006534,7.479125e-7,0.00001659218,2.310387e-7,0.000173809],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.04569009,"threshold_uncertainty_score":0.09084827,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01482287605987234,"score_gpt":0.2386842703950257,"score_spread":0.2238613943351534,"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."}}