{"id":"W4410508925","doi":"10.5430/afr.v14n2p75","title":"How does Debt Tax Shield Moderate Corporate Governance Mechanisms and Income Tax Compliance in Nigerian Listed Companies?","year":2025,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate governance; Business; Compliance (psychology); Debt; Tax shield; Income tax; Corporate tax; Accounting; Corporate debt; Double taxation; Labour economics; State income tax; Monetary economics; Finance; Tax avoidance; Economics; Public economics; Gross income; Tax reform","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":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001389193,0.0002652466,0.0004087283,0.0003649167,0.0006650718,0.001705092,0.000372604,0.0001322742,0.0000139744],"category_scores_gemma":[0.0004535273,0.0002328883,0.00003319099,0.001689411,0.0002818757,0.001549044,0.0004881635,0.0005964239,0.0000223011],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006169893,"about_ca_system_score_gemma":0.00007060204,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001716046,"about_ca_topic_score_gemma":0.003611779,"domain_scores_codex":[0.9978373,0.00005065642,0.0003591609,0.0006777518,0.0004183873,0.0006567236],"domain_scores_gemma":[0.9985897,0.0001694447,0.0004707957,0.0003479289,0.0004043836,0.00001772286],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0005031147,0.0001927615,0.1938161,0.001824068,0.00003688231,0.0001149833,0.0002301375,0.0002312713,0.005646019,0.7079418,0.002623844,0.0868391],"study_design_scores_gemma":[0.002886769,0.00004017959,0.4955159,0.002724688,0.00001845165,0.00000599769,0.001177306,0.1930959,0.0009984534,0.2659619,0.03650401,0.001070454],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9850821,0.0008553939,0.001350017,0.008865607,0.000275905,0.000482496,0.00001789519,0.00007875467,0.002991815],"genre_scores_gemma":[0.9918562,0.0006556373,0.0005367388,0.0007913132,0.000164607,0.00007105717,0.00001231266,0.00002458028,0.005887619],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4419799,"threshold_uncertainty_score":0.9993312,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05721993134774335,"score_gpt":0.2872237100570114,"score_spread":0.2300037787092681,"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."}}