{"id":"W2606265685","doi":"10.5539/ibr.v10n5p51","title":"The Conformity Level of Income Tax Accounting In Jordan with the Requirements of the International Accounting Standard IAS (12) in Terms of Taxable Temporary Differences’ Recognition","year":2017,"lang":"en","type":"article","venue":"International Business Research","topic":"Islamic Finance and Banking Studies","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Taxable income; Accounting; Tax deduction; Business; Write-off; Income tax; Financial accounting; Gross income; Audit; Gross profit; Profit (economics); Accounting information system; Economics; State income tax; Public economics; Tax reform","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":[0.006284944,0.000121168,0.000157417,0.001164472,0.00072196,0.002029489,0.0003406995,0.0003756339,0.002053918],"category_scores_gemma":[0.02644957,0.0001441768,0.0002623996,0.0012621,0.000944095,0.0009402547,0.0009791488,0.0006644644,0.0003229872],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009299452,"about_ca_system_score_gemma":0.001603591,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002442325,"about_ca_topic_score_gemma":0.002429469,"domain_scores_codex":[0.9929612,0.001612052,0.001266983,0.0004671348,0.003239884,0.0004526872],"domain_scores_gemma":[0.9697547,0.005032071,0.01171876,0.001949072,0.01065287,0.0008925115],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001378021,0.0001109267,0.9625954,0.00005046267,0.00002975561,0.000165795,0.01066887,0.0002400436,0.002339761,0.00177934,0.0004291846,0.02145265],"study_design_scores_gemma":[0.000004647731,0.0002095876,0.9788116,0.00003996598,0.00001250999,0.0004386356,0.01320834,0.0006293173,0.00138802,0.000637793,0.004601522,0.00001809725],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9952609,0.00005513718,0.000407082,0.0001673864,0.000009722829,0.00003075221,0.00003290433,0.000005980723,0.00403021],"genre_scores_gemma":[0.9986111,0.00004148626,0.0004782123,0.00004337654,0.0000103321,0.00001400859,0.00007739285,0.0000033719,0.0007206849],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006284944,"threshold_uncertainty_score":0.03323835,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1412027063397591,"score_gpt":0.3452836706034305,"score_spread":0.2040809642636714,"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."}}