# kaal:claim:2486570-014

**Claim.** Where coded categories such as cooperating, disclosure, and internal review fall well short of 100 percent of the sample, the shortfall may reflect a gap in what the agreements record rather than a real absence of those corporate actions, so the coded frequencies understate actual conduct.

**Type.** failure  **Support.** argued

**Holds when.**

- applies to categories whose coded frequency is not near 100 percent

**Source quote.**

> there is a chance that we may be capturing a gap in what is recorded in the N/DPAs in the sample, rather than a real absence of these factors.

**From.** Wulf A. Kaal, Timothy Lacine, *The Effect of Deferred and Non-Prosecution Agreements on Corporate Governance Evidence from 1993-20* (2014), V.B. PREEMPTIVE REMEDIAL MEASURES, page 29

**Cite as.** Wulf A. Kaal, Timothy Lacine, The Effect of Deferred and Non-Prosecution Agreements on Corporate Governance Evidence from 1993-20 (2014). SSRN: https://ssrn.com/abstract=2486570

**Verify.** sha256 of source PDF `8c3981c9a55d8a3fe59a01660584eebc3feb3fb9109ca65344095bebe4ae49a4` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20and%20Lacine%20-%202014%20-%20The%20Effect%20of%20Deferred%20and%20Non-Prosecution%20Agreements%20on%20Corporate%20Governance%20Evidence%20from%201993-20.pdf

**Failure mode.** document-recording-gap  (family: data-quality-and-comparability)

**Topics.** research-methods, open-source-and-code, empirical-evidence

**Keywords.** measurement-limitations, coding-study, empirical-method, preemptive-remedial-measures

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