{"id":"W4401209250","doi":"10.3390/jrfm17080333","title":"Mapping Corporate Tax Planning and Corporate Social Responsibility: A Hybrid Method of Category Analysis","year":2024,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"Fundação para a Ciência e a Tecnologia","keywords":"Corporate social responsibility; Corporate tax; Business; Tax planning; Accounting; Stakeholder; Double taxation; Public relations; Tax avoidance; Political science; Finance","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":[0.02260725,0.001054468,0.002413936,0.04486313,0.001403384,0.005170818,0.001762535,0.001527559,0.008126992],"category_scores_gemma":[0.06982595,0.0006168652,0.004027953,0.03473239,0.0017209,0.002949138,0.005292757,0.000843594,0.0008268495],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002679512,"about_ca_system_score_gemma":0.01109218,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007851423,"about_ca_topic_score_gemma":0.009339804,"domain_scores_codex":[0.9798648,0.01119058,0.002819307,0.002167306,0.003440698,0.0005172344],"domain_scores_gemma":[0.92213,0.06242311,0.003822372,0.003244874,0.00792475,0.0004549703],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0009303052,0.0002609129,0.03447234,0.08899481,0.00448565,0.0009411754,0.0303051,0.003754072,0.007031859,0.06550338,0.01625047,0.74707],"study_design_scores_gemma":[0.00100484,0.001762862,0.08823208,0.03516154,0.02089649,0.002618826,0.06976409,0.04207079,0.01323974,0.357462,0.3667727,0.001014015],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.1412196,0.04548261,0.7044944,0.00410207,0.0008370788,0.03079451,0.02878091,0.002485878,0.04180302],"genre_scores_gemma":[0.2775967,0.007457646,0.6750823,0.0005239958,0.0001209906,0.02894988,0.007326674,0.0002100923,0.002731641],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04486313,"threshold_uncertainty_score":0.11956,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03139774694657319,"score_gpt":0.2562596727932715,"score_spread":0.2248619258466983,"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."}}