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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 machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.005
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Qualitative · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.185
Threshold uncertainty score0.945

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.005
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0030.005
Science and technology studies0.0290.012
Scholarly communication0.0130.005
Open science0.0020.002
Research integrity0.0060.009
Insufficient payload (model declined to judge)0.0200.002

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; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designQualitative
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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