{"id":"W4396604366","doi":"10.1016/j.adiac.2024.100757","title":"The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms","year":2024,"lang":"en","type":"article","venue":"Advances in Accounting","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Tax planning; Incentive; Accounting; Business; Corporate tax; Microeconomics; Economics; Finance; Double taxation; Tax avoidance","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006892683,0.0001688507,0.0001880406,0.0002007204,0.0001939595,0.0007120087,0.0001950204,0.0000535535,0.00003189532],"category_scores_gemma":[0.0009034268,0.0001389433,0.0000256807,0.000714891,0.0001293538,0.004958627,0.0001544287,0.0003593078,0.00003178285],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006376102,"about_ca_system_score_gemma":0.0000679348,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006733334,"about_ca_topic_score_gemma":0.001831318,"domain_scores_codex":[0.9987589,0.00002288341,0.0004302745,0.0003555666,0.0001831408,0.0002492133],"domain_scores_gemma":[0.9985252,0.0007507144,0.0005045293,0.0001284145,0.00007938075,0.00001176165],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006157291,0.00001267707,0.8028705,0.000126687,0.000007839112,0.00007047469,0.0002352377,0.0004494195,0.0002396382,0.002907816,0.0001706053,0.1928475],"study_design_scores_gemma":[0.000961934,0.00002521306,0.6264121,0.007666108,0.00005479967,0.000003482166,0.003885544,0.09578164,0.0001655431,0.0777292,0.1863656,0.0009487604],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9902693,0.00405207,0.001073064,0.0008988954,0.0008210344,0.0002458982,0.000007968102,0.00009484198,0.00253695],"genre_scores_gemma":[0.9982888,0.0005197455,0.0002000671,0.0002696108,0.0005890309,0.00002335375,0.00002384585,0.00001514306,0.00007045015],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1918988,"threshold_uncertainty_score":0.6865916,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05714069558736183,"score_gpt":0.3004619231504111,"score_spread":0.2433212275630492,"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."}}