{"id":"W3002154064","doi":"10.1111/1911-3846.12588","title":"R&amp;D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Innovation Policy and R&D","field":"Economics, Econometrics and Finance","cited_by":22,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Multinational corporation; Incentive; Intellectual property; Business; Monetary economics; International economics; Industrial organization; Economics; Microeconomics; Finance; Political science; Law","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":[0.002730166,0.0001698583,0.0003378311,0.0009357914,0.0006076104,0.002883523,0.0003829265,0.0007636822,0.007415316],"category_scores_gemma":[0.01230914,0.0001267246,0.0003430459,0.00134497,0.001099775,0.001635256,0.002539612,0.000844031,0.0004736726],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009095013,"about_ca_system_score_gemma":0.001176545,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002218442,"about_ca_topic_score_gemma":0.002843132,"domain_scores_codex":[0.9980262,0.0009194812,0.0001276246,0.0002330638,0.0002354212,0.0004581822],"domain_scores_gemma":[0.9460275,0.02186002,0.02169886,0.001988156,0.002472682,0.005952771],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004547014,0.0005114421,0.9212335,0.00009923067,0.000306286,0.000439912,0.0006230595,0.01039578,0.002311009,0.02763511,0.001084498,0.03490552],"study_design_scores_gemma":[0.00009241899,0.0003047267,0.9466373,0.0002239294,0.0002193077,0.0005539172,0.003095498,0.01294547,0.00277549,0.02228923,0.01082537,0.00003728791],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9846959,0.0008544198,0.001453507,0.00123167,0.00000991859,0.00001250183,0.00007954378,0.00001397485,0.01164866],"genre_scores_gemma":[0.9992048,0.0001189569,0.0001391266,0.00003208263,0.000006705205,0.000002216059,0.00002197041,0.000001312686,0.0004729398],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007415316,"threshold_uncertainty_score":0.02480674,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1047327402463455,"score_gpt":0.3758363879618489,"score_spread":0.2711036477155033,"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."}}