{"id":"W3192804240","doi":"","title":"Agency Costs of Permanently Reinvested Earnings","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Toronto","funders":"","keywords":"Repatriation; Earnings; Business; Incentive; Accrual; Multinational corporation; Cash; Monetary economics; Operating cash flow; Labour economics; Finance; Economics; Market economy; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002082516,0.0002572533,0.0003858546,0.00144436,0.001159018,0.003235791,0.0005631885,0.0009134593,0.008495463],"category_scores_gemma":[0.01767092,0.0002994887,0.0006626125,0.00114387,0.001193902,0.00180341,0.00141866,0.001477004,0.0004637497],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002352221,"about_ca_system_score_gemma":0.002049615,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008367237,"about_ca_topic_score_gemma":0.01086021,"domain_scores_codex":[0.9959219,0.001093502,0.000387274,0.0002978574,0.001393568,0.0009058804],"domain_scores_gemma":[0.9639099,0.009581417,0.02042609,0.002623535,0.00207126,0.001387775],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001036244,0.001030999,0.4523772,0.0003292584,0.0003862256,0.002427611,0.002505264,0.02033269,0.002832203,0.2189074,0.01139713,0.2864378],"study_design_scores_gemma":[0.0001129988,0.00095752,0.8291675,0.0004839884,0.0003680957,0.005452908,0.006938665,0.01664481,0.00359427,0.08240367,0.05366281,0.00021264],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9174846,0.002160364,0.003744119,0.003291694,0.00004046119,0.0001038044,0.0003766119,0.00004826796,0.07274999],"genre_scores_gemma":[0.9959394,0.0004741831,0.0004883207,0.00009069461,0.00002353201,0.00001354207,0.00006286524,0.000003473044,0.002904013],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008495463,"threshold_uncertainty_score":0.02842009,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01327930959344332,"score_gpt":0.2212726819379411,"score_spread":0.2079933723444978,"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."}}