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Record W4404542700 · doi:10.3390/jrfm17110524

“Family Companies”—Editorial Synthesis of Special Issue

2024· article· en· W4404542700 on OpenAlexvenueno aff
Philip Sinnadurai

Bibliographic record

VenueJournal of risk and financial management · 2024
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Taxation and Avoidance
Canadian institutionsnot available
Fundersnot available
KeywordsEquity (law)Agency (philosophy)Principal–agent problemBusinessAccountingPublic economicsEconomicsPolitical scienceSociologyFinanceSocial scienceLaw

Abstract

fetched live from OpenAlex

This paper presents an editorial synthesis of the three substantive papers published in this Special Issue. The lens for this synthesis concerns the joint contribution of the three papers in identifying potential bases for explaining variation in Type 2 agency costs of equity in family companies. The papers included in this Special Issue, using data from Portugal and Africa, suggest three bases. These bases are Small-to-Medium Enterprise status, prevalence of third parties to reduce information asymmetry between the principals and agents, and domicile in South Africa (for African family businesses). It follows from the paper using data from Jordan that degree of tax avoidance would be a suitable measure of Type 2 agency costs of equity. Hence, it would be appropriate for future research to investigate whether this metric varies systematically, across family companies, according to these three bases.

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)0.016
metaresearch head score (Gemma)0.057
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Editorial · Consensus signal: Editorial
Teacher disagreement score0.024
Threshold uncertainty score0.082

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0160.057
Meta-epidemiology (narrow)0.0020.001
Meta-epidemiology (broad)0.0020.002
Bibliometrics0.0130.005
Science and technology studies0.0040.002
Scholarly communication0.0110.004
Open science0.0020.003
Research integrity0.0040.005
Insufficient payload (model declined to judge)0.0240.008

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 head0.008
GPT teacher head0.203
Teacher spread0.195 · 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 designNot applicable
Domainnot available
GenreEditorial

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
Published2024
Admission routes1
Has abstractyes

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