{"id":"W2113962901","doi":"10.1111/j.1468-0300.2008.00193.x","title":"Investment under Uncertainty, Debt and Taxes","year":2008,"lang":"en","type":"article","venue":"Economic Notes","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Economics; Valuation (finance); Tax shield; Monetary economics; Tax rate; Risk-free interest rate; Debt; Tax deferral; Interest rate; Financial economics; Tax reform; Finance; State income tax; Public economics; Gross income","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0002835164,0.0000741862,0.0001020888,0.00009009322,0.0001895033,0.00008577424,0.0000628473,0.0000303007,0.0002493064],"category_scores_gemma":[0.0002054882,0.00006905176,0.00002709546,0.00004542474,0.00007529375,0.0002517172,0.00007818239,0.00005322537,0.0004882635],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003455001,"about_ca_system_score_gemma":0.00005131046,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002508518,"about_ca_topic_score_gemma":0.0003283512,"domain_scores_codex":[0.999426,0.000004556397,0.0001759632,0.0001710648,0.00006853128,0.0001539053],"domain_scores_gemma":[0.9996822,0.00006737138,0.0001024818,0.0001061299,0.00003018832,0.00001161636],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005313296,0.0001072049,0.6126413,0.0001174502,0.00007883588,0.00003610025,0.0002361661,0.01101925,0.0006964751,0.3034592,0.04015963,0.03139526],"study_design_scores_gemma":[0.0009963993,0.00002560745,0.744388,0.00003352187,0.00002442522,0.00001990588,0.0001525999,0.03559846,0.0003154607,0.09728407,0.120679,0.0004824822],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.977991,0.00007679345,0.00004616695,0.001717744,0.0001573762,0.00009185643,0.000001080728,0.00003996281,0.01987795],"genre_scores_gemma":[0.9969144,0.00002436498,0.00009298533,0.001748359,0.0004648904,0.00001256104,0.000007190764,0.000009512927,0.0007257142],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2061751,"threshold_uncertainty_score":0.6275803,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07215198468454345,"score_gpt":0.2822392698706041,"score_spread":0.2100872851860607,"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."}}