{"id":"W2335630046","doi":"10.1111/j.1911-3846.2011.01136.x","title":"The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting*","year":2011,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":101,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Incentive; Business; Financial system; Finance; Economics; Market economy","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"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":[0.001972671,0.0002298887,0.0003383339,0.0004767012,0.0007835347,0.002719465,0.0005858721,0.0008160185,0.0113968],"category_scores_gemma":[0.01138867,0.0001390644,0.0003402254,0.0008186366,0.0009888752,0.001356839,0.0013735,0.000920685,0.0005086181],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001124966,"about_ca_system_score_gemma":0.0009672384,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01118774,"about_ca_topic_score_gemma":0.01845922,"domain_scores_codex":[0.9992337,0.0003524589,0.00003233812,0.00008242108,0.00006891059,0.0002302123],"domain_scores_gemma":[0.9850329,0.008079668,0.00416288,0.0006542745,0.000842603,0.001227719],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.007353049,0.002612178,0.7011623,0.0003369008,0.0007845709,0.001647837,0.004040877,0.04391583,0.01243057,0.1052099,0.004095319,0.1164107],"study_design_scores_gemma":[0.0001079786,0.0008301724,0.9416337,0.00009409746,0.0004351543,0.000258837,0.008651569,0.01129396,0.005423305,0.02148171,0.009699203,0.00009039207],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9885778,0.0002269644,0.0001673569,0.0002937202,0.00001300107,0.000004844811,0.00005098963,0.000008184064,0.01065713],"genre_scores_gemma":[0.9981607,0.0001025214,0.00006237548,0.0000455533,0.000006132132,0.0000019407,0.00002711019,0.00000311208,0.001590581],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0113968,"threshold_uncertainty_score":0.03812605,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07583759035725578,"score_gpt":0.3195221849108303,"score_spread":0.2436845945535746,"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."}}