{"id":"W2994796747","doi":"10.1111/1911-3838.12212","title":"Castries Merchandising Inc.","year":2019,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Equity (law); Audit; Earnings; Accounting; Order (exchange); Business; Financial statement; Income tax; Finance; Tax deduction; Economics; Gross income; State income tax; Tax reform; Political science; Public economics; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.0003226865,0.0003226862,0.0001320075,0.000847495,0.003186084,0.002464248,0.0007398013,0.000868405,0.1112249],"category_scores_gemma":[0.000834846,0.0002359335,0.0001934469,0.0005622497,0.0006184655,0.000631942,0.001140698,0.001499614,0.01988306],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00429958,"about_ca_system_score_gemma":0.005033302,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1022926,"about_ca_topic_score_gemma":0.2294711,"domain_scores_codex":[0.9989176,0.00004855398,0.00002192941,0.0001119815,0.0005154503,0.0003844738],"domain_scores_gemma":[0.9994307,0.00003499616,0.00005250601,0.00003315864,0.0002201917,0.0002284007],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003649077,0.000444573,0.04163089,0.0002195306,0.000007606577,0.009455135,0.006233118,0.0007544101,0.006513996,0.06244801,0.6552308,0.216697],"study_design_scores_gemma":[0.00001205788,0.0001867026,0.01970182,0.00008049714,0.000005321899,0.001565574,0.002440287,0.0007393119,0.002080652,0.0004830722,0.9726818,0.00002284024],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1172427,0.0003242569,0.0004838134,0.004324178,0.0003482628,0.0001663775,0.0005964102,0.000342791,0.8761712],"genre_scores_gemma":[0.1381303,0.0001387308,0.0003025774,0.0007799085,0.00003190523,0.00001873997,0.0002487051,0.0000391372,0.86031],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.8887751,"threshold_uncertainty_score":0.3720844,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02603029033051615,"score_gpt":0.2841042433291427,"score_spread":0.2580739529986266,"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."}}