{"id":"W3015565684","doi":"10.1111/1911-3846.12651","title":"Street versus <scp>GAAP</scp>: Which Effective Tax Rate Is More Informative?*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Business; Accounting; Earnings quality; Quality (philosophy); Monetary economics; Economics; Accrual","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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002618986,0.0003893542,0.0004419595,0.0005354832,0.0008377148,0.001354896,0.000909047,0.0001719599,0.0001687294],"category_scores_gemma":[0.006052324,0.0003749084,0.0001291538,0.003575146,0.0002310771,0.005169602,0.0009257816,0.001117716,0.002781899],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007578751,"about_ca_system_score_gemma":0.0002703206,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005828225,"about_ca_topic_score_gemma":0.00008962333,"domain_scores_codex":[0.9966303,0.0001264351,0.0005977092,0.0006982183,0.001131309,0.0008160854],"domain_scores_gemma":[0.9958403,0.001032311,0.0006174976,0.000475955,0.001950367,0.00008361678],"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":[0.0006706885,0.0001591212,0.1417877,0.001290552,0.0002048618,0.00008524257,0.003191425,0.0000900788,0.003124079,0.007750221,0.8350106,0.006635395],"study_design_scores_gemma":[0.005318799,0.0001495831,0.05349837,0.0003181641,0.00002547529,8.044807e-7,0.01280226,0.03028474,0.002675167,0.0006324524,0.8938025,0.0004917393],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8331802,0.0003519314,0.0001873472,0.01037841,0.0005070064,0.001537742,0.00004316716,0.0004573922,0.1533568],"genre_scores_gemma":[0.9918145,0.00001555056,0.00004062631,0.004854543,0.001838334,0.0001228728,0.0001542671,0.00006676462,0.001092556],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1586343,"threshold_uncertainty_score":0.9998703,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07824472630051205,"score_gpt":0.3146023681257748,"score_spread":0.2363576418252628,"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."}}