{"id":"W2794440790","doi":"10.1111/1911-3846.12413","title":"Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment","year":2018,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":78,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Tax planning; Natural experiment; Business; Monetary economics; Cash; Shock (circulatory); Corporate tax; Difference in differences; Finance; Accounting; Economics; Tax avoidance; Double taxation; Econometrics","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":[0.0093898,0.0003377929,0.0006592828,0.000281591,0.0008403235,0.002145362,0.0007615936,0.002145991,0.01039356],"category_scores_gemma":[0.03608255,0.0004160373,0.000527454,0.0003298476,0.001859868,0.001072643,0.0007201789,0.00154035,0.0011536],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006743862,"about_ca_system_score_gemma":0.0006742593,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001916319,"about_ca_topic_score_gemma":0.001715545,"domain_scores_codex":[0.9934355,0.004315935,0.0003133004,0.0009512159,0.0005757349,0.0004081974],"domain_scores_gemma":[0.8644027,0.0900349,0.0348013,0.007443856,0.0009720806,0.002345048],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.1280791,0.07923772,0.6692848,0.0008078502,0.002588578,0.001147633,0.004557205,0.005706775,0.01861606,0.02008616,0.009833524,0.06005451],"study_design_scores_gemma":[0.01389182,0.03411006,0.8859807,0.0001094247,0.001296999,0.0003544419,0.002635302,0.0179924,0.008096136,0.02247705,0.01284533,0.0002103364],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9943896,0.0001695697,0.0009226846,0.0006353976,0.00005420382,0.0001886291,0.0003746596,0.00001874088,0.003246617],"genre_scores_gemma":[0.9972247,0.00008347727,0.0006101922,0.0004293623,0.00005265981,0.0002015187,0.0002231629,0.000005047857,0.001169881],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01039356,"threshold_uncertainty_score":0.0496586,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.179554855472103,"score_gpt":0.3740851154554667,"score_spread":0.1945302599833638,"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."}}