{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001672342,0.00008298373,0.00008426984,0.0002236282,0.0003933393,0.0002895226,0.0002651327,0.00008214657,0.00004957152],"category_scores_gemma":[0.0003170455,0.00004819137,0.00001971885,0.0005086072,0.0001323744,0.0008039501,0.0001403083,0.0004394305,0.0001913312],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002696431,"about_ca_system_score_gemma":0.00002101081,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004196055,"about_ca_topic_score_gemma":0.000227968,"domain_scores_codex":[0.9989098,0.00002324144,0.000162943,0.0002296488,0.0003195251,0.0003548428],"domain_scores_gemma":[0.9994212,0.0001783857,0.00009246999,0.0002135728,0.00008987126,0.000004479971],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003834228,0.0001285142,0.5516694,0.000112764,0.000005931661,0.00004581334,0.0002412931,0.00001636987,0.001104394,0.09658132,0.01552659,0.3345293],"study_design_scores_gemma":[0.0003480507,0.000004634457,0.6284357,0.0001731262,0.000002217463,0.000002868612,0.0004372001,0.0001763027,0.0001312869,0.01084548,0.3592995,0.0001435927],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9810135,0.0001182156,0.00004601657,0.008365173,0.00007228518,0.0001327721,0.00000108347,0.0000272541,0.01022364],"genre_scores_gemma":[0.997732,0.0001084966,0.00001601456,0.0004655663,0.0005446836,0.00004008874,0.000001422467,0.000009432722,0.001082243],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3437729,"threshold_uncertainty_score":0.3025288,"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."}}