{"id":"W2273231940","doi":"","title":"Earnings Management, Tax Compliance, and Institutional Factors","year":2004,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Quest University Canada","funders":"","keywords":"Earnings management; Accounting; Business; Proxy (statistics); Earnings; Compliance (psychology); Empirical evidence; Earnings response coefficient; Economics; Public economics","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":[0.003814293,0.0002805606,0.0003008965,0.001613557,0.0007446191,0.002605289,0.0005010599,0.0007995794,0.009762524],"category_scores_gemma":[0.015998,0.000102778,0.0004440103,0.002106772,0.002229689,0.001595918,0.001564395,0.001064889,0.0005075881],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007449723,"about_ca_system_score_gemma":0.001364506,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00258857,"about_ca_topic_score_gemma":0.003827902,"domain_scores_codex":[0.9979631,0.0006508081,0.0003142038,0.0001539853,0.0005658322,0.0003521033],"domain_scores_gemma":[0.9717657,0.01362672,0.01223345,0.0009287794,0.0006595121,0.0007858456],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009455503,0.0003736724,0.9165062,0.000164042,0.00007475726,0.0002797998,0.001017249,0.001257469,0.0003214808,0.04847614,0.001188969,0.0302457],"study_design_scores_gemma":[0.00001377386,0.000281203,0.9668715,0.000206503,0.00007930832,0.000312803,0.002396463,0.001550874,0.0006526932,0.01821467,0.009386448,0.0000337586],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9388924,0.002684819,0.003774932,0.008024351,0.00009414233,0.0001255126,0.0002928957,0.00004380004,0.04606721],"genre_scores_gemma":[0.9964156,0.0007013169,0.0007247359,0.0004221948,0.0001260765,0.00003331944,0.0001231296,0.000005496034,0.001448145],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009762524,"threshold_uncertainty_score":0.03265887,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01018713578362331,"score_gpt":0.2118812583620995,"score_spread":0.2016941225784761,"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."}}