gbanyanandClaude Opus 4.8
6781c00d5b
Resolve the Firm C/D "two-snapshot" inconsistency from the co-author rev9.1 review. Root cause was NOT stale data but two live firm-assignment keys (assigned_accountant-> registry firm vs the excel_firm column) used inconsistently across tables; standardize on the registry key, which the headline Table IV/II-b already use. Sole difference = 379 signatures with excel_firm=C but registry firm=D; A and B identical under both keys. Numbers (all DB-verified, registry key, n=150,442): - Table II-c Firm C/D recomputed (was mixing keys within firm C across periods, which manufactured the spurious "third value" 38,934); now C 22,449+16,164=38,613, D 9,945+7,188=17,133, all four firms reconcile. - Table VI C/D counts + S III-B prose + Fig 3/6 captions -> 150,442. - S V-B HC-rate text -> Firm C 21.6->26.7%, Firm D 22.0->28.0%. Note on R4: the reviewer (PDF-only) asked to change S IV-C to 26.5/28.5 to match Table II-c; DB verification showed the reverse - S IV-C's 26.7/28.0 are correct and Table II-c was the stale outlier, so II-c was aligned to S IV-C (data-correct, opposite to the literal instruction). Accountant counts (R2 reviewer "179>171 impossible" = false positive; three distinct, all-reproducible universes): Table I + S III-B -> 457 (>=2 sig, owns the 150,442 signatures); Table III documented as the 437 with >=10 signatures (K=3 GMM subset, reproduces A=82.5/B=0.0/C=1.0/D=1.9% exactly); bootstrap 179/280 unchanged (accountant_id key, correct and invariant to the A-vs-BCD contrast). R3 (corpus scope): S III-B reworded - corpus = all retrievable reports, Big-4 as the primary analysis sample (removes the "corpus = four firms" vs "non-Big-4 in robustness" contradiction); per-firm counts now explicitly labelled A/B/C/D. R5 (spelling): unify to American (artefact->artifact x11, centred->centered, behaviour->behavior, analyse(d)->analyze(d), favours->favors). R6: delete non-standard "(+)" marker in S IV-C. Figures regenerated under the registry key: make_fig3_density.py and make_fig6_sensitivity.py switched to the assigned_accountant join (fig3/fig6 n=150,442); fig4/fig5 refreshed. FE/LOYO/bootstrap re-validated exactly (ORs 0.116/0.061/0.070, LOYO 53.1-54.9pp, full 53.7pp). Add CANONICAL_NUMBERS_rev9.1.md with full provenance, the analyzable/GMM definitions, and the firm-key root cause. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01K35dXhb9XEM1mnYz6SSHpU
69 KiB
1074x856px
69 KiB
1074x856px
