{"id":"W2992186210","doi":"","title":"The Effect of Changes in Corporate Taxes and Corporate Governance on Equity Prices","year":2009,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"Ontario Tech University; St. Francis Xavier University","funders":"","keywords":"Corporate governance; Profitability index; Earnings; Business; Shareholder; Equity (law); Context (archaeology); Shock (circulatory); Corporate tax; Monetary economics; Cash; Retained earnings; Accounting; Economics; Finance; Tax avoidance; Double taxation; Debt","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"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":[0.0009864203,0.0001902346,0.0002658599,0.000418415,0.0003128773,0.002194601,0.0002671092,0.000833716,0.00438712],"category_scores_gemma":[0.009290765,0.0001403757,0.0002822724,0.0005413639,0.000934544,0.00100506,0.000641905,0.001109136,0.0004223828],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00154946,"about_ca_system_score_gemma":0.0005332268,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00481416,"about_ca_topic_score_gemma":0.006130946,"domain_scores_codex":[0.9993296,0.0002817433,0.00004260647,0.00008327736,0.0001001405,0.0001626057],"domain_scores_gemma":[0.988816,0.005624067,0.003884603,0.0003433425,0.000438951,0.0008930042],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001450273,0.00125913,0.9291399,0.0000653911,0.0003860149,0.0009557623,0.0006112027,0.01810764,0.003587202,0.01922141,0.00111765,0.02409842],"study_design_scores_gemma":[0.00005437698,0.0003635849,0.9784937,0.00001681833,0.00008893987,0.0001375032,0.0005493397,0.007895956,0.00150209,0.009746374,0.001127315,0.00002414306],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.993727,0.0002285433,0.0002426987,0.0003403089,0.0000149497,0.000007257247,0.00006186446,0.000005070454,0.005372398],"genre_scores_gemma":[0.9991595,0.00008013692,0.00003082625,0.00001942953,0.000008283767,0.000001272451,0.00002778129,0.000001455884,0.0006713302],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00481416,"threshold_uncertainty_score":0.01467633,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01666252209690539,"score_gpt":0.2337861354511878,"score_spread":0.2171236133542824,"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."}}