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Record W2981027213 · doi:10.22495/cocv17i1art7

Corporate governance: An analysis of the relationship between quality and cost

2019· article· en· W2981027213 on OpenAlex
Sylvie Berthelot, Michel Coulmont, Yves Levant

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.
aboutThe title or abstract carries a Canadian signal from the geographic lexicon.

Bibliographic record

VenueCorporate Ownership and Control · 2019
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsUniversité de Sherbrooke
Fundersnot available
KeywordsCorporate governanceGlobeExecutive compensationAccountingBusinessQuality (philosophy)Best practiceCompensation (psychology)Index (typography)FinanceEconomicsManagementPsychology

Abstract

fetched live from OpenAlex

The purpose of this study is to analyse linkages between the quality and cost of Canadian firms’ governance practices. With this in mind, the study relates the compensation of chief executive officers (CEOs) and non-executive directors to best governance practice index developed by The Globe and Mail. We collected data for the years 2013, 2014 and 2015, constituting 602 observations from all the Canadian companies included in The Globe and Mail corporate governance ratings for which financial information was available on the Research Insight database. We examined the relationship between the quality and cost of Canadian firms’ governance practices with a regression model. The analyses results tend to indicate some relationship between CEO and non-executive director compensation and the quality of governance practices. However, firm size appears to the determining explanatory factor. The study results also indicate that some activity sectors seem to have better governance practices than others

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)0.001
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: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.049
Threshold uncertainty score0.677

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
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 head0.092
GPT teacher head0.262
Teacher spread0.170 · 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