{"id":"W7100819609","doi":"","title":"and long-term cash incentives or stock option grants must be estimated, reported and","year":2014,"lang":"en","type":"article","venue":"","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Transparency (behavior); Incentive; Cash; Executive compensation; Stock options; Compensation (psychology); Stock (firearms); Quality (philosophy)","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.008043332,0.0006870548,0.000485027,0.005260672,0.001112038,0.004497131,0.001638635,0.001801795,0.05428231],"category_scores_gemma":[0.03179921,0.0004867289,0.0004588648,0.004190157,0.0006781348,0.004940127,0.001647437,0.001623378,0.0225623],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001592622,"about_ca_system_score_gemma":0.006662797,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01133233,"about_ca_topic_score_gemma":0.01678544,"domain_scores_codex":[0.9924108,0.001030724,0.00107438,0.0007976323,0.004081165,0.0006054177],"domain_scores_gemma":[0.9726729,0.005175657,0.006974806,0.005143341,0.009005091,0.001028227],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0005376232,0.0006040678,0.1195335,0.0004167998,0.0001163366,0.0005185338,0.0007938251,0.003083875,0.002957811,0.1539917,0.2373083,0.4801377],"study_design_scores_gemma":[0.00009224266,0.0003419701,0.1487537,0.000482029,0.00008333017,0.001057004,0.001124983,0.007757122,0.006186407,0.04324258,0.790619,0.0002596739],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1446386,0.004447587,0.07782137,0.01231448,0.004725915,0.001842697,0.05925817,0.004089377,0.6908618],"genre_scores_gemma":[0.4038718,0.002408848,0.04547645,0.001601012,0.001336541,0.0009354559,0.02643281,0.0005514271,0.5173857],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.9457177,"threshold_uncertainty_score":0.1815924,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02864195603506991,"score_gpt":0.2580818104300162,"score_spread":0.2294398543949462,"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."}}