kaal:position:2026-07-31-7820

Accountability and Corporate Governance presents the following source proposition: Although it is a pivotal concept in many fields, accountability remains an elusive concept - close to but different from responsibility. This proposition is pertinent to Kaal's source-bound claim that Existing proposals for implementing contingent capital do not explain how they would address the information asymmetries and principal and agent problems that may lie at the core of the credit crisis. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.

• The response is limited to the retrieved source proposition and mapped Kaal claim unless fuller source review supports a broader conclusion.
• External evidence level: abstract indexed.
• Mapping review tier: moderate-confidence claim review.
• Primary mapping confidence: 0.4026.
• The source-to-claim mapping remains explicitly ambiguous and is published with that limitation.

Accountability and Corporate Governance

kaal:claim:1908473-011
Wulf A. Kaal, Christoph Henkel, Contingent Capital with Sequential Triggers (2011). SSRN: https://ssrn.com/abstract=1908473
Source PDF sha256: 9d578dac663357529edd1f6453fcfe69bdc59ac882408d9edfde5a4c2916befa

Evidence: abstract indexed
Review tier: moderate-confidence claim review
Mapping confidence: 0.4026
Mapping ambiguous: true

disclosureai-and-agentscorporate-governancecontingent-capitalhistorical-responsescholarly-literaturecrossref

Affirmed in kaal-review:2026-07-31:streaming-etl-0010 on 2026-07-31. Review record.

Canonical markdown sha256: a018d60cc47c19e4dbbdb56e7073124bd9b99d9e7027c3466ad0a0d87a513e87
curl -s https://wulfkaal.github.io/positions/2026-07-31-7820.md | sha256sum