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Informational Liability of Foreignness: Who Gains from Transparency Regulation? (WITHDRAWN)

2018· article· en· W2820039618 on OpenAlexaboutno aff
Jieun Shin, Robert J. Weiner

Bibliographic record

VenueAcademy of Management Proceedings · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsBusinessLiabilityValuation (finance)Transparency (behavior)Asset (computer security)Valuation effectsMonetary economicsCommerceFinanceEconomics

Abstract

fetched live from OpenAlex

What is the role of information for firms engaging in FDI? This paper explores the informational aspects of liability of foreignness, taking advantage of a natural experiment. Canadian regulations have mandated that domestic oil companies include the estimated size and value of gas and oil reserves in their financial reporting since 2004. Using gas and oil field acquisition data in North America, we examine whether this change in the information environment affects the asset valuations of reserve acquirers, and whether the valuation effect is different between foreign and domestic firms. The analysis of 2,299 oil reserve deals shows that the more- transparent information environment has a positive effect on valuation on average, but the effect is higher for reserves acquired by domestic firms than for those purchased by foreign firms. This demonstrates that a change in the information environment affects firms’ behavior differently depending on their country of origin.

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)0.006
metaresearch head score (Gemma)0.027
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 score0.009
Threshold uncertainty score0.032

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0060.027
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.001
Bibliometrics0.0010.000
Science and technology studies0.0010.003
Scholarly communication0.0030.004
Open science0.0000.002
Research integrity0.0020.002
Insufficient payload (model declined to judge)0.0090.000

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 head0.025
GPT teacher head0.241
Teacher spread0.216 · 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

Citations0
Published2018
Admission routes1
Has abstractyes

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