How Audited Financial Statements Facilitated Shareholder Activism for the Colonization of Western Canada
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.
Bibliographic record
Abstract
ABSTRACT In 1863, ownership of the Hudson's Bay Company (HBC) was transferred from a small group of patient shareholders to a much larger group of rent-seeking investors. These new shareholders obliged the HBC to introduce audited financial statements beginning in 1866. These shareholders assumed that audited financial statements were credible artifacts for sharing in the HBC's wealth (by facilitating the sale of the HBC's Charter to the Canadian Government, thereby enabling the creation of Western Canada). This paper contributes to the literature by showing how audited financial statements enable shareholders to become more knowledgeable about a company's prospects through emancipatory accounting, and thereby to be more demanding of management for performance. The underlying conjecture that financial statement knowledge leads to shareholder activism was not disproved.
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 imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it