{"id":"W2911295245","doi":"10.1111/1911-3846.12358","title":"An Evaluation of Alternative Market‐Based Transfer Prices","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Transfer pricing; Upstream (networking); Division (mathematics); Industrial organization; Microeconomics; Transfer (computing); Incentive; Product (mathematics); Private information retrieval; Perfect information; Economics; Imperfect; Downstream (manufacturing); Business; Operations management; Telecommunications; Mathematics; Finance","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":[0.008953397,0.0005795151,0.001270651,0.001179902,0.0008432086,0.003753411,0.002349262,0.002948649,0.009006957],"category_scores_gemma":[0.03846085,0.0003772918,0.0008454834,0.001081157,0.002263469,0.004939464,0.002129166,0.001733525,0.0003902586],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003258846,"about_ca_system_score_gemma":0.001800471,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001554906,"about_ca_topic_score_gemma":0.001027224,"domain_scores_codex":[0.995647,0.002593711,0.0001580028,0.0002987719,0.0009206735,0.0003818597],"domain_scores_gemma":[0.9716477,0.02278201,0.001724215,0.001821691,0.001470357,0.0005539716],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001648697,0.0007705576,0.003865458,0.00030229,0.0001570587,0.0002201365,0.0003531018,0.6301909,0.00277464,0.3135695,0.0008843999,0.04526334],"study_design_scores_gemma":[0.0002803946,0.0007004756,0.001471099,0.00003648491,0.00006194515,0.00004549828,0.0002524877,0.9105444,0.001517369,0.08411448,0.0009312323,0.00004420354],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8319016,0.0004189177,0.1244112,0.001078757,0.00008384485,0.0003786424,0.0001467865,0.0001432675,0.04143707],"genre_scores_gemma":[0.9906257,0.00005210486,0.008621972,0.00002708731,0.0000108971,0.00004968501,0.00002074022,0.000009040412,0.0005827476],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009006957,"threshold_uncertainty_score":0.04735065,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.2052248934069347,"score_gpt":0.3941887479337209,"score_spread":0.1889638545267862,"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."}}