{"id":"W1977756838","doi":"10.1108/jfep-02-2014-0013","title":"Derivative financial instruments, tax aggressiveness and firm market value","year":2014,"lang":"en","type":"article","venue":"Journal of Financial Economic Policy","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Economics; Exploit; Market value; Enterprise value; Value (mathematics); Market value added; Originality; Derivatives market; Derivative (finance); Microeconomics; Financial economics; Monetary economics; Accounting","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00163198,0.0001589248,0.0002303187,0.001600349,0.0005464457,0.003472578,0.000404296,0.0005361629,0.003097688],"category_scores_gemma":[0.01191507,0.0001025358,0.00023792,0.001818761,0.001335936,0.001503211,0.000624991,0.0009220646,0.0001918417],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004337791,"about_ca_system_score_gemma":0.002062989,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03797534,"about_ca_topic_score_gemma":0.05309805,"domain_scores_codex":[0.9990937,0.0001335992,0.00006332566,0.00008097103,0.0004484793,0.0001798895],"domain_scores_gemma":[0.967118,0.00992674,0.01869702,0.00104842,0.001787999,0.001421819],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001387294,0.0002893043,0.9592842,0.00007787211,0.0001357017,0.0002548176,0.0003445631,0.004429128,0.0008955878,0.01137429,0.0005309414,0.02224484],"study_design_scores_gemma":[0.00001207399,0.000118002,0.9845463,0.00004534446,0.00006024704,0.0001496792,0.0008749242,0.005627661,0.0009682091,0.004507959,0.00305668,0.0000328652],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9901457,0.0005414889,0.0005016763,0.0002847221,0.000004709932,0.00002811337,0.0001999983,0.000008193559,0.008285345],"genre_scores_gemma":[0.9993989,0.00009996694,0.00008557022,0.0000103943,0.000004582054,0.00000183978,0.00007310656,7.002751e-7,0.0003248354],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03797534,"threshold_uncertainty_score":0.07550859,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.00759255232840467,"score_gpt":0.208649497612045,"score_spread":0.2010569452836403,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}