{"id":"W4296149608","doi":"10.33915/etd.11233","title":"Tax Avoidance, Corporate Governance, and Corporate Policies","year":2022,"lang":"en","type":"dissertation","venue":"","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"West Virginia University","keywords":"Corporate governance; Listing (finance); Shareholder; Accounting; Business; Corporate tax; Tax avoidance; Cross listing; Exploit; Finance; Double taxation","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":[0.0006800376,0.0002340952,0.0002060559,0.0005837529,0.0006907382,0.002387331,0.0001837245,0.0008077864,0.003167742],"category_scores_gemma":[0.003444193,0.0001300199,0.0002203551,0.00100905,0.001314608,0.001026016,0.0007476542,0.000942527,0.0001743103],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008886623,"about_ca_system_score_gemma":0.0007265862,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001506125,"about_ca_topic_score_gemma":0.002478305,"domain_scores_codex":[0.999658,0.0001330826,0.00001984601,0.00004713464,0.00006882096,0.00007303859],"domain_scores_gemma":[0.9944108,0.002364267,0.002550802,0.0001410441,0.0002363179,0.0002967106],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002025373,0.001061024,0.6154166,0.0005001099,0.0004151707,0.0004424192,0.005166949,0.01024303,0.002043181,0.185154,0.01097103,0.1683839],"study_design_scores_gemma":[0.00003717042,0.0003925565,0.8521388,0.000572348,0.0001438119,0.0002137254,0.006509995,0.002327801,0.0006368267,0.09324162,0.04372997,0.00005521406],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8866605,0.01984301,0.001594723,0.01645719,0.0002028351,0.00004290648,0.0001508995,0.00001487628,0.07503311],"genre_scores_gemma":[0.9861805,0.007662335,0.0003154206,0.0006862135,0.0001689485,0.00001615687,0.00005603182,0.000003128257,0.004911296],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003167742,"threshold_uncertainty_score":0.01059717,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02679897135257006,"score_gpt":0.2299816011950531,"score_spread":0.2031826298424831,"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."}}