{"id":"W1986984203","doi":"10.1111/j.1911-3846.2010.01011.x","title":"Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*","year":2010,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":174,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Management; Library science; Political science; Sociology; Economics","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002429855,0.0002927632,0.0005814659,0.0005345186,0.0004131028,0.002791625,0.0007594302,0.001667334,0.01566159],"category_scores_gemma":[0.03416466,0.0002181959,0.0006375238,0.001264501,0.0009639863,0.001503822,0.000599318,0.002670084,0.002086029],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007555056,"about_ca_system_score_gemma":0.0004871802,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0122545,"about_ca_topic_score_gemma":0.01057216,"domain_scores_codex":[0.9986674,0.0006823948,0.00007877342,0.0002480209,0.0001775373,0.0001458905],"domain_scores_gemma":[0.9214347,0.05986362,0.01032048,0.00248074,0.002252208,0.003648209],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.007230987,0.0016697,0.9264526,0.0001211011,0.0005262223,0.000471654,0.0006183357,0.006634382,0.002852343,0.004900359,0.006965176,0.04155703],"study_design_scores_gemma":[0.00008093901,0.0002909527,0.9878996,0.00001973437,0.0001842669,0.0001204711,0.0002680395,0.004660998,0.0009886407,0.003031425,0.002428588,0.00002630762],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9828127,0.001708281,0.0005330805,0.002377094,0.0001098103,0.00001502883,0.0008570396,0.00003542818,0.01155149],"genre_scores_gemma":[0.9956797,0.0003356373,0.00009155657,0.0001570937,0.00009757148,0.000004180218,0.0003495779,0.00001617121,0.003268309],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01566159,"threshold_uncertainty_score":0.05239326,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0259376076615786,"score_gpt":0.2777036372626248,"score_spread":0.2517660296010462,"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."}}