{"id":"W4386724091","doi":"10.1111/1911-3846.12905","title":"<scp>IRS</scp> scrutiny and corporate innovation","year":2023,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Scrutiny; Accounting; Incentive; Business; Corporate tax; Financial statement; Payment; Intellectual property; Public economics; Finance; Economics; Tax avoidance; Double taxation; Law; Audit; Market economy; Political science","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002347932,0.00005762154,0.0001911153,0.001095846,0.0005580452,0.002465039,0.0002345362,0.0005818146,0.005610526],"category_scores_gemma":[0.01480646,0.00005873139,0.0002017376,0.001390147,0.001640442,0.0009663256,0.0008479604,0.0006015286,0.0002862574],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001689133,"about_ca_system_score_gemma":0.001458438,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00441169,"about_ca_topic_score_gemma":0.004564112,"domain_scores_codex":[0.9983268,0.0005545273,0.000112992,0.0001553204,0.0005903532,0.0002599954],"domain_scores_gemma":[0.9529806,0.01493356,0.02665776,0.001500729,0.002641257,0.001286006],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005446639,0.0008108529,0.7846408,0.0002446136,0.0001676026,0.0005493172,0.002379286,0.006192804,0.004288227,0.09132382,0.008763615,0.1000945],"study_design_scores_gemma":[0.00001906536,0.0002031362,0.9569077,0.0001191311,0.00004627134,0.0001951218,0.001246545,0.00194242,0.002936771,0.02284487,0.01350954,0.00002925034],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9492507,0.001029942,0.0004174206,0.003413639,0.00002428789,0.00001817408,0.0002070801,0.00001679443,0.0456219],"genre_scores_gemma":[0.9987679,0.0001621215,0.00005276021,0.00008073778,0.00001781565,0.000002018827,0.00002290537,0.000001237143,0.0008924126],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005610526,"threshold_uncertainty_score":0.01876909,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1710135316296391,"score_gpt":0.3248112180873629,"score_spread":0.1537976864577238,"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."}}