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Record W2443861924 · doi:10.2308/jmar-51500

Private Information, Performance Measurement Bias, and Leading by Example

2016· article· en· W2443861924 on OpenAlexaff
Naomi Rothenberg

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.

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)0.012
metaresearch head score (Gemma)0.075
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.012
Threshold uncertainty score0.063

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0120.075
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0010.001
Science and technology studies0.0010.002
Scholarly communication0.0030.002
Open science0.0010.001
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0110.001

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 head0.091
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

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 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".

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Citations0
Published2016
Admission routes1
Has abstractyes

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