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Record W184857844

Sarbanes-Oxley Five Years Later: A Canadian Perspective

2008· article· en· W184857844 on OpenAlexaboutno aff
Stephanie Ben‐Ishai

Bibliographic record

Venuenot available
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicLaw, logistics, and international trade
Canadian institutionsnot available
Fundersnot available
KeywordsInitial public offeringNormativePerspective (graphical)Convergence (economics)Point (geometry)Capital (architecture)Political scienceLawLaw and economicsSociologyAccountingEconomicsHistoryEconomic growth
DOInot available

Abstract

fetched live from OpenAlex

For the first time in history, the majority of the largest international initial public offerings (“IPOs”) are taking place in London rather than New York. New York City Mayor Michael Bloomberg and New York Senator Charles Schumer have blamed this shift primarily on America’s over-regulation of capital markets.1 While the dominant discourse had assumed an international convergence on the American model of corporate and securities law,2 more recently American commentators and regulators are starting to ask what they can learn from other jurisdictions. In Canada, where securities regulation is a provincial matter, the entire Canadian securities system has been shifting away from the historical American template to a UK-style principles-based approach.3 At a general level, the UK approach places emphasis on normative guidelines rather than detailed rules. However, Canadian firms have also been directly impacted by American regulation. This article offers a beginning point for discussion by considering the issues from a Canadian perspective. Specifically, it examines the effect of the U.S.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.829
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0020.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.027
GPT teacher head0.221
Teacher spread0.194 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; both teacher heads agree on what is shown here.

Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations12
Published2008
Admission routes1
Has abstractyes

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