{"id":"W4229458338","doi":"10.1080/09638180.2021.1926301","title":"Financial Statement Comparability and Corporate Tax Strategy","year":2022,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Calgary","funders":"","keywords":"Comparability; Accounting; Tax avoidance; Financial statement; Business; Corporate tax; Deferred tax; Finance; Taxable income; Double taxation; Tax reform; Public economics; Economics; State income tax; Gross income","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":[0.001115416,0.0002041183,0.0002042283,0.001744098,0.0002903919,0.001339272,0.0002461329,0.0003827824,0.004267709],"category_scores_gemma":[0.008240485,0.00005982571,0.0002940973,0.002017727,0.0004097069,0.0007076585,0.0006266784,0.0004287856,0.0003275918],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005135922,"about_ca_system_score_gemma":0.0003315889,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004483338,"about_ca_topic_score_gemma":0.004545074,"domain_scores_codex":[0.999164,0.0002027917,0.0001090922,0.0001501364,0.0002425275,0.0001315406],"domain_scores_gemma":[0.9745342,0.003255019,0.01982862,0.0005619502,0.0008800449,0.0009402274],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006125277,0.00008715609,0.9926561,0.0000166779,0.0001071036,0.00006297573,0.0001513715,0.0002425474,0.0002025808,0.00048082,0.0001502173,0.005781288],"study_design_scores_gemma":[0.00000221117,0.00004789331,0.998648,0.000008257423,0.00001854837,0.00005893949,0.0002498648,0.0003194567,0.00008565005,0.0002484635,0.0003094559,0.000003355379],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9958166,0.0003019448,0.0002314702,0.0001361901,0.000005856523,0.00001235944,0.0001430321,0.000005250184,0.003347258],"genre_scores_gemma":[0.9996085,0.00004068755,0.00003440183,0.000008403192,0.000005418259,0.000001743863,0.000108153,6.260969e-7,0.0001922372],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004483338,"threshold_uncertainty_score":0.01427698,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05350878656293103,"score_gpt":0.2412927263891549,"score_spread":0.1877839398262239,"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."}}