{"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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006751115,0.000141663,0.0001352221,0.0002193836,0.0003326609,0.0004424145,0.0001217523,0.00005627406,0.0001464871],"category_scores_gemma":[0.000532338,0.0001395797,0.00003190941,0.0004694556,0.00001431646,0.001466572,0.0001633327,0.00017149,0.0002387335],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001190956,"about_ca_system_score_gemma":0.000005755805,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006912698,"about_ca_topic_score_gemma":0.00009644065,"domain_scores_codex":[0.9987022,0.000004072576,0.0005015733,0.0003356362,0.0002325397,0.0002239907],"domain_scores_gemma":[0.9981832,0.00001909732,0.001426495,0.0001800452,0.0001752352,0.00001591791],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008017341,0.0001037517,0.3476637,0.0009094071,0.00005358702,0.0001179079,0.0002743325,0.0005119383,0.1785447,0.1812455,0.001879181,0.2886159],"study_design_scores_gemma":[0.0008043999,0.000007313492,0.8584125,0.0004959471,0.00009442889,0.0000135459,0.0005780365,0.02736282,0.003088679,0.005552097,0.1026759,0.0009142961],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9817738,0.00001944397,0.002546506,0.0009834488,0.0006224649,0.0003001199,6.296868e-7,0.0001505475,0.01360306],"genre_scores_gemma":[0.996613,0.00000321378,0.0007386777,0.0009487654,0.0008044121,0.00003236348,0.00001637882,0.00002391695,0.0008193059],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5107487,"threshold_uncertainty_score":0.5691895,"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."}}