{"id":"W3121777763","doi":"10.1111/1911-3846.12180","title":"Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐ and Post‐<scp>FIN</scp> 48 Periods","year":2015,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":109,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Earnings; Monetary economics; Economics; Deferred tax; Income tax; Business; Labour economics; Tax reform; State income tax; Finance; Gross income; Public economics","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":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.006510072,0.0003406118,0.0003958724,0.0005280361,0.0009013401,0.004983156,0.00124663,0.0001407018,0.00005903651],"category_scores_gemma":[0.02031006,0.000254774,0.0001037999,0.002151774,0.0003104612,0.006163838,0.001669576,0.0005424258,0.0003745515],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007517383,"about_ca_system_score_gemma":0.0003298996,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0156355,"about_ca_topic_score_gemma":0.002423158,"domain_scores_codex":[0.9960383,0.0002446432,0.0005973711,0.0008860464,0.001499751,0.000733848],"domain_scores_gemma":[0.9941399,0.001970915,0.0004542351,0.001021419,0.002285286,0.0001283186],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001455766,0.00004444379,0.6760465,0.00008065572,0.00003567466,0.00003015381,0.001421069,0.00002954054,0.002209689,0.0007591327,0.3179219,0.001275653],"study_design_scores_gemma":[0.0009284929,0.00007163524,0.59189,0.0009993234,0.00002664254,0.000003739733,0.008416393,0.00515756,0.0002373897,0.00241851,0.3895187,0.0003316362],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9821462,0.002690074,0.00007189565,0.009370977,0.0003120476,0.000957831,0.00003431964,0.0001457124,0.004270923],"genre_scores_gemma":[0.9914835,0.00003604707,0.0002294662,0.0015416,0.001495418,0.0000982376,0.00005934897,0.00006075929,0.004995612],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0841565,"threshold_uncertainty_score":0.9999905,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1882096064362775,"score_gpt":0.3428603780265522,"score_spread":0.1546507715902748,"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."}}