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In Search of Meaning: Does the <i>Fortune</i> Reputation Survey Alter Performance Expectations?

2003· article· en· W2067192518 on OpenAlexaffvenue
W. Glenn Rowe, Ira C. Harris, Albert A. Cannella, Tony Francolini

Bibliographic record

VenueCanadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration · 2003
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAuditing, Earnings Management, Governance
Canadian institutionsWestern University
Fundersnot available
KeywordsHumanitiesPsychologyPolitical scienceEconomicsPhilosophy

Abstract

fetched live from OpenAlex

Abstract Our study theoretically and empirically examines performance antecedents and consequences of the Fortune annual Survey of Corporate Reputation. Accounting‐and market‐based measures of performance are used to predict the raings, and investor reactions to the publication of the ratings are predicted to be associated with the extent to which the ratings diverge from antecedent predictions. Lower‐than‐predicted ratings should generate a negative response while higher‐than‐predicted ratings should generate a positive response. Contrary to expectations, we found a negative relationship. In addition, this negative relationship was only for the lower‐than‐predicted ratings. For higher‐than‐predicted ratings the relationship with investor reaction was insignificant. Résumé Notre étude consiste en un examen théorigue et empirique des facteurs influençant le classement annuel du magazine Fortune et des conséquences de ce classement sur la performance des firmes évaluées. Nous utilisons des mesures comptables et financières pour examiner le lien entre la performance et la réputation de la firme. La façon dont les investisseurs réagissent à ces révaluations doit en principe être proportionnelle au degré de divergence par rapport aux prédictions antérieures. Théoriquement, les évaluations qui sont moins élevées que prévues entraînent une réaction négalive des investisseurs, tandis que les évaluations qui sont plus élevées que prévues entraínent une réponse positive des investisseurs. Mais dans la réalité, on observe plutôt une relation inverse, en l'occurrence dans le can des évaluations qui sont moins élevées que prévues. Les évaluations qui sont plus élevées que prévues n'ont qu'un impact limité sur la réaction des investisseurs.

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)0.011
metaresearch head score (Gemma)0.073
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.011
Threshold uncertainty score0.059

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0110.073
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.001
Scholarly communication0.0020.001
Open science0.0000.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0040.000

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 head0.073
GPT teacher head0.297
Teacher spread0.224 · 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 designObservational
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

Citations11
Published2003
Admission routes2
Has abstractyes

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