{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005002939,0.0002232514,0.0004600078,0.0002977234,0.0001699501,0.0001437428,0.000312106,0.0001083863,0.0000685107],"category_scores_gemma":[0.0007421565,0.000216031,0.0001286855,0.0001985428,0.0001049426,0.001447724,0.0001276943,0.0002177904,0.00006000213],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001549176,"about_ca_system_score_gemma":0.0004585652,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009864821,"about_ca_topic_score_gemma":0.0001750899,"domain_scores_codex":[0.9987452,0.00001783835,0.0005868271,0.0002108354,0.0001116103,0.0003276939],"domain_scores_gemma":[0.9980017,0.00004583878,0.001654755,0.0001598164,0.0001040557,0.0000338528],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.000952945,0.0001773908,0.2302894,0.0002695038,0.00005811038,0.00005383511,0.0001581157,0.0005034923,0.0002202946,0.2962938,0.1230349,0.3479882],"study_design_scores_gemma":[0.001336578,0.00005037536,0.6281899,0.0001502844,0.00002321205,0.00002446016,0.000005066074,0.0005847164,0.00005492011,0.01888545,0.3504734,0.0002215655],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9905704,0.00009712626,0.0003755868,0.002007477,0.0009035514,0.0001031419,0.00002686358,0.00001107243,0.005904748],"genre_scores_gemma":[0.9888539,0.0001513969,0.0001450762,0.003494757,0.006988207,0.000004441525,0.000002082474,0.00002192325,0.0003382426],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3979006,"threshold_uncertainty_score":0.8809489,"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."}}