{"id":"W3122678655","doi":"10.1111/1911-3846.12320","title":"Does <scp>FIN</scp> 48 Improve Firms' Estimates of Tax Reserves?","year":2017,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":38,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Comparability; Business; Fin; Audit; Accounting; Monetary economics; Economics; Engineering","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","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.004136679,0.0003035855,0.0004664876,0.0005826282,0.001756725,0.002382869,0.001915055,0.0001677224,0.0001459598],"category_scores_gemma":[0.0112228,0.00021931,0.0001530456,0.0005455209,0.0006597731,0.004893887,0.001542738,0.0006617441,0.0005482105],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003649744,"about_ca_system_score_gemma":0.0002237254,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003705793,"about_ca_topic_score_gemma":0.0002789549,"domain_scores_codex":[0.9967554,0.00004835145,0.0006735214,0.0006767213,0.00109724,0.0007487189],"domain_scores_gemma":[0.994771,0.0005834673,0.001470297,0.001481122,0.001649094,0.00004501093],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00007194515,0.0001956188,0.8178663,0.001163731,0.00005333961,0.00005550382,0.0001406537,0.000004266445,0.02689418,0.007722314,0.1411655,0.004666627],"study_design_scores_gemma":[0.002375132,0.00005192622,0.3400437,0.001010257,0.00002545326,0.000001644048,0.001979778,0.007962016,0.02015231,0.02651932,0.5994297,0.0004487781],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8907672,0.0003513168,0.00006031172,0.003217706,0.0009885695,0.0006899378,0.00002968718,0.0001688412,0.1037265],"genre_scores_gemma":[0.9847206,0.00002348214,0.0002164111,0.0001784207,0.001530556,0.00005971862,0.00005294709,0.00006449224,0.01315336],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4778227,"threshold_uncertainty_score":0.9995428,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.07283281735243424,"score_gpt":0.3270800482167883,"score_spread":0.254247230864354,"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."}}