{"id":"W2275911871","doi":"10.2139/ssrn.1080639","title":"Debt-Equity Limitations in Thin Capitalization Rules: Canadian Evidence","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"ca_institutions":"York University","funders":"","keywords":"Equity (law); Capitalization; Debt; Business; Equity value; Economics; Financial economics; Financial system; Monetary economics; Finance; External debt; Debt levels and flows; Political science","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.008963516,0.0002880753,0.0009246094,0.002367052,0.00371211,0.005736003,0.002829483,0.002078764,0.007575262],"category_scores_gemma":[0.0713134,0.0005629368,0.0003562121,0.004257917,0.006025315,0.00248155,0.001421588,0.00354799,0.0007024358],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0143382,"about_ca_system_score_gemma":0.02234022,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9030969,"about_ca_topic_score_gemma":0.9063848,"domain_scores_codex":[0.9931004,0.0006344117,0.0004573295,0.0007694298,0.003229633,0.001808877],"domain_scores_gemma":[0.8587911,0.06383664,0.03494358,0.01014983,0.02338079,0.008898032],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002996213,0.0008733978,0.6765674,0.0006992268,0.0004380509,0.001661106,0.01074013,0.00694171,0.001191888,0.1542542,0.03716837,0.1064683],"study_design_scores_gemma":[0.0006618875,0.0003671135,0.9012253,0.0006825937,0.0004649591,0.0004150161,0.006845993,0.002523608,0.002030345,0.04000269,0.04460078,0.000179724],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9198816,0.005305054,0.0006721905,0.005833448,0.00005042775,0.00009946574,0.002514063,0.00003107898,0.06561265],"genre_scores_gemma":[0.9936587,0.001784289,0.0002335725,0.0007487764,0.00003438534,0.00001247577,0.0006245518,0.000009201919,0.002893995],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09690309,"threshold_uncertainty_score":0.1949475,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05649845965578219,"score_gpt":0.2406188832819395,"score_spread":0.1841204236261573,"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."}}