{"id":"W2280157186","doi":"10.5430/afr.v5n1p191","title":"LIFO Distortions in the Manufacturing Industry","year":2016,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"FIFO and LIFO accounting; Business; Transparency (behavior); Accounting; Recession; Economics; Computer science; FIFO (computing and electronics); Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001035894,0.0001597557,0.0001787818,0.001945827,0.001052345,0.002477772,0.0003486347,0.0004102548,0.00358876],"category_scores_gemma":[0.007628412,0.0001537115,0.0002493666,0.003360267,0.000765463,0.00148469,0.001906891,0.000737999,0.0004796725],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003918366,"about_ca_system_score_gemma":0.001610115,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02409498,"about_ca_topic_score_gemma":0.0223253,"domain_scores_codex":[0.9983805,0.0002302277,0.0001108204,0.000177934,0.0008144876,0.0002859416],"domain_scores_gemma":[0.9947246,0.0006949171,0.003293605,0.0003634127,0.0007886151,0.0001349129],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002680609,0.0001246852,0.7681211,0.000216929,0.00006410269,0.000617962,0.006741413,0.005196786,0.00162062,0.04465527,0.01027841,0.1620947],"study_design_scores_gemma":[0.000007787035,0.00008766048,0.9205018,0.0001998709,0.00002297892,0.0003095744,0.005307604,0.002674261,0.00228291,0.0057765,0.06278589,0.00004311092],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9123293,0.002165864,0.002110187,0.003178133,0.00003195038,0.00005556978,0.001948075,0.00007496067,0.07810586],"genre_scores_gemma":[0.9948689,0.0005594821,0.0004383887,0.0002072405,0.00002246208,0.00001148851,0.0005498278,0.000013021,0.003329122],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02409498,"threshold_uncertainty_score":0.04790944,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06413491208060978,"score_gpt":0.3041355514805404,"score_spread":0.2400006393999306,"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."}}