{"id":"W2013118440","doi":"10.1111/acfi.12043","title":"Government ownership, corporate governance and tax aggressiveness: evidence from China","year":2013,"lang":"en","type":"article","venue":"Accounting and Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":157,"is_retracted":false,"has_abstract":true,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Corporate governance; Business; Government (linguistics); China; Accounting; Finance; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"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":[0.0008486879,0.0002587158,0.0002500213,0.001516115,0.0007058313,0.0007988655,0.0003189605,0.0002309016,0.001450123],"category_scores_gemma":[0.001763275,0.0001603216,0.0003781999,0.002679801,0.0007077762,0.0004857243,0.0006561774,0.0003513606,0.0001244912],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001326415,"about_ca_system_score_gemma":0.001546372,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1571403,"about_ca_topic_score_gemma":0.2387078,"domain_scores_codex":[0.9996244,0.00006579992,0.00004116173,0.00005899949,0.0001033275,0.0001063705],"domain_scores_gemma":[0.9960078,0.0004756241,0.002333183,0.0002069387,0.000431403,0.0005449644],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000178819,0.00002541016,0.9966325,0.00001384534,0.00004121216,0.00008624756,0.0005768872,0.00009220903,0.00007412829,0.0001758762,0.000173365,0.0020904],"study_design_scores_gemma":[0.00000258608,0.00001282346,0.9987997,0.000006880499,0.00002227029,0.00002562669,0.0005137874,0.0001970535,0.00004683762,0.00002910656,0.0003403662,0.000002897902],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9987539,0.0002230525,0.00002948934,0.00009112699,0.000002430598,0.000003980381,0.0001261508,0.000001310636,0.0007686047],"genre_scores_gemma":[0.9993865,0.0001918147,0.00001522107,0.00001965271,0.000003878443,0.000001490009,0.0001645166,6.008617e-7,0.0002160973],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1571403,"threshold_uncertainty_score":0.3124512,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02017268303203397,"score_gpt":0.1966914226064575,"score_spread":0.1765187395744235,"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."}}