{"id":"W3038204347","doi":"","title":"Tax reporting aggressiveness and its relation to management discretion","year":2010,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Relation (database); Discretion; Business; Accounting; Political science; Psychology; Public relations; Computer security; Computer science; Law; Data mining","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":[0.002349657,0.0001573407,0.0002989005,0.001288308,0.001084459,0.003231557,0.0007192961,0.001304619,0.00765307],"category_scores_gemma":[0.04117816,0.0002386222,0.0003574571,0.001932946,0.00135622,0.001060488,0.001135272,0.002397997,0.00057262],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009003364,"about_ca_system_score_gemma":0.0009794963,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008377672,"about_ca_topic_score_gemma":0.009866435,"domain_scores_codex":[0.9984633,0.0006624949,0.00016952,0.0001587904,0.0002964743,0.00024952],"domain_scores_gemma":[0.8252308,0.1110062,0.04934877,0.004698217,0.002576233,0.007139815],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009105985,0.0005047023,0.9798895,0.00002171937,0.0001259261,0.0003509975,0.001467777,0.001667845,0.000822467,0.007994279,0.0004017553,0.005842597],"study_design_scores_gemma":[0.00002628733,0.0001544166,0.9888195,0.00002238139,0.00009542496,0.0004234916,0.001491822,0.002354848,0.0002496478,0.005396989,0.0009409514,0.00002416108],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9890735,0.0004345503,0.0002249331,0.0005211864,0.00001017096,0.000008682476,0.00006093353,0.000007829375,0.009658262],"genre_scores_gemma":[0.9989235,0.0001097894,0.00004881381,0.00002804638,0.00001838657,0.000002176284,0.00003118642,0.000003611261,0.0008345505],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008377672,"threshold_uncertainty_score":0.02560204,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01701262950901206,"score_gpt":0.2431372102172789,"score_spread":0.2261245807082669,"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."}}