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Record W4386937180 · doi:10.3917/resg.155.0221

Qualité des pratiques de gouvernance et lisibilité des rapports de rémunération des hauts dirigeants

2023· article· fr· W4386937180 on OpenAlexaboutno aff
Caroline Talbot, Michel Coulmont, Sylvie Berthelot

Bibliographic record

VenueRecherches en Sciences de Gestion · 2023
Typearticle
Languagefr
FieldBusiness, Management and Accounting
TopicCorporate Finance and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsPolitical scienceHumanitiesArt

Abstract

fetched live from OpenAlex

Cette étude examine la qualité de la gouvernance et la lisibilité des rapports de rémunération des hauts dirigeants. Elle illustre aussi le conflit entre le dirigeant et l’agent de gouvernance. Les analyses ont été réalisées à partir d’un échantillon d’entreprises canadiennes inscrites à la Bourse de Toronto et incluses dans le classement du Corporate Governance Index du journal The Globe & Mail. L’étude est conduite sur un échantillon de 547 rapports de rémunération couvrant les années 2016 à 2018. Les résultats indiquent que la qualité des pratiques de gouvernance contribue à la lisibilité des rapports de rémunération. Code JEL: M480, M120, G380

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)0.002
metaresearch head score (Gemma)0.010
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 score0.099
Threshold uncertainty score0.197

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.010
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.003
Science and technology studies0.0020.001
Scholarly communication0.0030.001
Open science0.0000.002
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0130.002

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 head0.224
GPT teacher head0.388
Teacher spread0.164 · 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
Published2023
Admission routes1
Has abstractyes

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