{"id":"W3091787536","doi":"10.1111/1911-3846.12654","title":"Controlling Shareholders' Tax Incentives and Classification Shifting*","year":2020,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Shareholder; Incentive; Earnings; Business; Core (optical fiber); Accounting; Monetary economics; Finance; Economics; Microeconomics; Corporate governance","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":[0.00255769,0.0001554289,0.0001975055,0.0006923391,0.0004438675,0.001040401,0.0002965177,0.0003451542,0.002741328],"category_scores_gemma":[0.01722609,0.00009653041,0.0001324914,0.0006402462,0.0005086862,0.0006378201,0.0006524971,0.0005288795,0.0001892058],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008964668,"about_ca_system_score_gemma":0.000818972,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00302363,"about_ca_topic_score_gemma":0.004110458,"domain_scores_codex":[0.9985435,0.0004205745,0.00018118,0.0001374636,0.0004228927,0.0002943274],"domain_scores_gemma":[0.9531527,0.008960737,0.03080775,0.002318289,0.002839377,0.001921245],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005673108,0.0007308762,0.9406999,0.00004344617,0.00005679216,0.0001435209,0.0005009609,0.002047833,0.005836255,0.006214148,0.001044333,0.04211456],"study_design_scores_gemma":[0.00003287019,0.0001905554,0.9914333,0.00001797622,0.00002258849,0.00007243455,0.0004233258,0.002236961,0.002064688,0.001583435,0.001905718,0.00001615722],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9954566,0.00006465209,0.0002668414,0.0001378048,0.000008405153,0.00002136557,0.00005956467,0.000006974745,0.003977751],"genre_scores_gemma":[0.9993688,0.00002024644,0.0001205954,0.00002492988,0.000005622191,0.000004897332,0.00003371089,7.905679e-7,0.0004204685],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00302363,"threshold_uncertainty_score":0.01352656,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08718596381438666,"score_gpt":0.2980410421020999,"score_spread":0.2108550782877133,"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."}}