MétaCan
Menu
Back to cohort
Record W2443861924 · doi:10.2308/jmar-51500

Private Information, Performance Measurement Bias, and Leading by Example

2016· article· en· W2443861924 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJournal of Management Accounting Research · 2016
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsUniversity of Alberta
Fundersnot available
KeywordsConservatismShock (circulatory)IncentivePrivate information retrievalPreferenceCompensation (psychology)Principal (computer security)EconomicsEconometricsPrincipal–agent problemMeasure (data warehouse)MicroeconomicsStatisticsComputer scienceSocial psychologyPsychologyMathematicsComputer securityLaw

Abstract

fetched live from OpenAlex

ABSTRACT This paper studies the effect of performance measurement error and bias on the principal's preference for a leader, who signals private information about a favorable common shock to a follower. Without a leader, both agents are privately informed and relative performance evaluation is optimal due to its ability to remove the common shock. An increase in the conservative bias can increase or decrease compensation, depending on the likelihood of the common shock. With leading by example, joint performance evaluation can be optimal for the leader, reducing the leader's incentives to free ride on the follower and an increase in the conservative bias reduces compensation. The principal prefers a leader if the likelihood of the common shock is low, or if agents' outputs are more likely to be independent. Further, the more accurate the performance measure, the principal's preference for a leader decreases, but the effect of conservatism is mixed. JEL Classifications: D23; D82; J33; M41.

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.

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)0.008
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.551
Threshold uncertainty score0.604

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0080.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0010.007
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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 head0.091
GPT teacher head0.271
Teacher spread0.180 · 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