{"id":"W2258352524","doi":"","title":"Transfer Pricing and Employee Stock Options","year":2005,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"York University","funders":"","keywords":"Vesting; Non-qualified stock option; Restricted stock; Transfer pricing; Business; Valuation (finance); Stock (firearms); Incentive; Stock options; Valuation of options; Strike price; Corporate finance; Finance; Economics; Actuarial science; Microeconomics; Volatility (finance)","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":[0.001433543,0.0003208102,0.0002587607,0.0006473489,0.0007555352,0.002700421,0.0006648159,0.002227986,0.008679546],"category_scores_gemma":[0.007895932,0.0001728098,0.0003888086,0.001467263,0.003274458,0.004819781,0.001677306,0.002039563,0.0007226436],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001508607,"about_ca_system_score_gemma":0.0008813676,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009248711,"about_ca_topic_score_gemma":0.0006808446,"domain_scores_codex":[0.998569,0.0005144363,0.00005527674,0.0001192653,0.0005871339,0.0001548958],"domain_scores_gemma":[0.9981049,0.001026875,0.0003182976,0.0002508534,0.00020234,0.00009661608],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00001520622,0.00001305633,0.000297915,0.00001016442,0.000002046349,0.000067416,0.000122975,0.003351172,0.0001797103,0.9848866,0.000451035,0.01060281],"study_design_scores_gemma":[0.000007699532,0.00002990741,0.0006537812,0.00002330498,0.000003082391,0.0001048061,0.0001077771,0.01201374,0.0003567892,0.9775528,0.00913572,0.00001058709],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2321021,0.004220047,0.3073864,0.006814692,0.0003708662,0.0001278254,0.000160507,0.0001362054,0.4486814],"genre_scores_gemma":[0.9505824,0.001083023,0.01087673,0.0002332611,0.0002592159,0.00005832045,0.00004580376,0.00002142271,0.03683963],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.008679546,"threshold_uncertainty_score":0.02903593,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01268902479051076,"score_gpt":0.2176198764111553,"score_spread":0.2049308516206445,"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."}}