{"meta":{"query_hash":"94f721a05dc8","filters":{"venue":"Accounting Research Journal"},"cohort_total":16,"direct_labels_cover":0,"predictions_cover":16,"exported":16,"export_cap":100000,"truncated":false,"label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12"},"permalink":"https://metacan.xera.ac/q/94f721a05dc8","api":"https://metacan.xera.ac/api/v1/cohort?venue=Accounting+Research+Journal"},"results":[{"id":"W1972038741","doi":"10.1108/10309611111163691","title":"R&amp;D profitability, intensity and market-to-book: evidence from Australia","year":2011,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Bombardier (Canada)","funders":"","keywords":"Valuation (finance); Economics; Revenue; Market value; Profitability index; Financial economics; Equity (law); Accounting; Business; Finance; Political science","score_opus":0.14328202392067604,"score_gpt":0.345916071950906,"score_spread":0.20263404803022997,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1972038741","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99148977,0.0017896913,0.00026839675,0.00048340537,0.0000049018836,0.000023760373,0.00067553617,0.000007834264,0.0052567953],"genre_scores_gemma":[0.99712425,0.0010536676,0.00036744802,0.00010885625,0.00001018913,0.000008745222,0.00030468902,0.0000031562734,0.0010189087],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99815553,0.00040519043,0.00025489516,0.00024565126,0.00082777726,0.000110925976],"domain_scores_gemma":[0.97789246,0.0046448265,0.012761134,0.00090152933,0.0031402146,0.00065980636],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001750406,0.00017203203,0.00023880364,0.0017806023,0.00033491178,0.00123611,0.0005548648,0.00029517288,0.0015758242],"category_scores_gemma":[0.014351762,0.00021606188,0.00030304157,0.0027923258,0.00071083294,0.0009552826,0.0010888345,0.0005201503,0.00035978327],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0001277031,0.00012327777,0.9511727,0.0005639567,0.00010038875,0.00040479397,0.0027377603,0.00067506824,0.0005226721,0.0014427918,0.0014444025,0.040684387],"study_design_scores_gemma":[0.000003657115,0.00008246252,0.9955004,0.000082215316,0.000042609,0.00013917056,0.00064164854,0.00041143256,0.00027470815,0.00017053714,0.0026438748,0.000007196114],"about_ca_topic_score_codex":0.06456708,"about_ca_topic_score_gemma":0.09046305,"teacher_disagreement_score":0.06456708,"about_ca_system_score_codex":0.0017217908,"about_ca_system_score_gemma":0.0015899575,"threshold_uncertainty_score":0.1283825},"labels":[],"label_agreement":null},{"id":"W2005150859","doi":"10.1108/arj-11-2012-0088","title":"Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options","year":2014,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Carleton University","funders":"","keywords":"Conservatism; Incentive; Accounting; Financial statement; Index (typography); Actuarial science; Business; Economics; Audit; Microeconomics; Politics; Political science","score_opus":0.029885315598188675,"score_gpt":0.2933237032069026,"score_spread":0.2634383876087139,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2005150859","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99831796,0.00008895665,0.00017054731,0.0002078965,0.0000040349128,0.000009819291,0.000067406436,0.000003540677,0.0011298347],"genre_scores_gemma":[0.9995734,0.000019172632,0.000059471782,0.000019837667,0.000009854347,0.000003204221,0.0000716527,8.4091056e-7,0.00024255474],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9976076,0.0005043928,0.0003845573,0.00037004033,0.00077475654,0.00035853175],"domain_scores_gemma":[0.8416903,0.028081702,0.11856913,0.0037966666,0.0034879919,0.0043741623],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0033920687,0.00013922113,0.00022263553,0.0007686528,0.00045318095,0.0020539537,0.00057800114,0.0005684659,0.0028054803],"category_scores_gemma":[0.02368602,0.00014504981,0.00034680942,0.0009236465,0.0007922873,0.001383267,0.00092391757,0.0013684547,0.00034870132],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00011159766,0.00016303748,0.99277776,0.000013186446,0.000046446796,0.00009742953,0.00021894589,0.00042468385,0.00031770064,0.0003915734,0.00014628765,0.005291298],"study_design_scores_gemma":[0.0000031753455,0.000099062294,0.9971994,0.000010638129,0.000010297376,0.000069218644,0.00042351757,0.0011482805,0.00034285267,0.0003244072,0.0003576793,0.000011446751],"about_ca_topic_score_codex":0.0043042875,"about_ca_topic_score_gemma":0.007405645,"teacher_disagreement_score":0.0043042875,"about_ca_system_score_codex":0.0012269854,"about_ca_system_score_gemma":0.0009039962,"threshold_uncertainty_score":0.01793921},"labels":[],"label_agreement":null},{"id":"W2039559438","doi":"10.1108/10309610780000689","title":"The Use and Perceived Merit of Customer Accounting in New Zealand","year":2007,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Context (archaeology); Accounting; Competition (biology); Marketing; Business; Economics; Geography","score_opus":0.05366086119979906,"score_gpt":0.31193850424027275,"score_spread":0.2582776430404737,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2039559438","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9980459,0.00006139189,0.000024451305,0.00013718118,0.0000020986467,0.00000386185,0.000030814397,0.0000010299833,0.001693208],"genre_scores_gemma":[0.99926645,0.00012980592,0.00007905473,0.00001676514,0.0000026876871,0.0000029020393,0.000034457757,0.0000020342052,0.00046571548],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99845755,0.00019707112,0.00016193942,0.00009138065,0.00092729094,0.00016464933],"domain_scores_gemma":[0.9884494,0.0016608874,0.005998516,0.00040232745,0.0022233957,0.0012655903],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0020182866,0.00014006507,0.0002698365,0.0011459112,0.000707491,0.0018943894,0.00031339677,0.00026614525,0.0022405877],"category_scores_gemma":[0.013094722,0.00015734171,0.00019477097,0.0015139694,0.0007646621,0.0010700128,0.000882513,0.00071954157,0.00017141129],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00012731813,0.00008643611,0.9562709,0.000068163885,0.00004050851,0.00026202155,0.016842304,0.0000815394,0.0013600456,0.00039055676,0.00037243575,0.024097774],"study_design_scores_gemma":[0.0000024607289,0.000046910434,0.99464476,0.000014221445,0.000007643341,0.00010196808,0.0041903704,0.00009648878,0.0000785175,0.00002769675,0.00077884377,0.0000100656825],"about_ca_topic_score_codex":0.27302545,"about_ca_topic_score_gemma":0.37708575,"teacher_disagreement_score":0.27302545,"about_ca_system_score_codex":0.002972567,"about_ca_system_score_gemma":0.0023511907,"threshold_uncertainty_score":0.54287255},"labels":[],"label_agreement":null},{"id":"W2045509888","doi":"10.1108/10309611011092600","title":"Are socially responsible investment markets worldwide integrated?","year":2010,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":25,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Diversification (marketing strategy); Equity (law); Interdependence; Financial market; Economics; Capital market; Financial economics; Variance decomposition of forecast errors; Business; Monetary economics; International economics; Finance","score_opus":0.06575647419985589,"score_gpt":0.3081490614595527,"score_spread":0.24239258725969678,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2045509888","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98407507,0.000576412,0.0012076488,0.0007065899,0.0000075214234,0.000016067554,0.000062755054,0.000012571507,0.013335431],"genre_scores_gemma":[0.99937457,0.00011267451,0.00011790104,0.000026186579,0.0000060069256,0.000002666582,0.000027602755,0.0000015207005,0.0003309588],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99915826,0.00013562797,0.000041243544,0.00016288958,0.00023526895,0.0002668243],"domain_scores_gemma":[0.9927973,0.00080284727,0.0046755793,0.000299709,0.0007175535,0.00070700806],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00087395165,0.00019432836,0.000388235,0.0017505385,0.0005229234,0.0031865917,0.00043292088,0.00040279632,0.0039733434],"category_scores_gemma":[0.0043938984,0.00016849909,0.00025126606,0.0018462796,0.0024601335,0.0037299888,0.0022014899,0.00057709723,0.00018518054],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00014002413,0.00011636629,0.8492587,0.000107752065,0.00033710885,0.0010489523,0.0058701397,0.0032028423,0.0019399662,0.058350086,0.0012467047,0.07838137],"study_design_scores_gemma":[0.000019919824,0.00011279753,0.941336,0.00014661848,0.0001082469,0.0004845445,0.011628514,0.005662806,0.0006300792,0.030287787,0.009546385,0.000036298545],"about_ca_topic_score_codex":0.013767665,"about_ca_topic_score_gemma":0.013388452,"teacher_disagreement_score":0.013767665,"about_ca_system_score_codex":0.0016390269,"about_ca_system_score_gemma":0.001358788,"threshold_uncertainty_score":0.027375042},"labels":[],"label_agreement":null},{"id":"W2804819100","doi":"10.1108/arj-10-2015-0130","title":"Security market regulation: antecedents for capital market confidence in frontier markets","year":2018,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"York University","funders":"","keywords":"Market liquidity; Liquidity crisis; Business; Stock market; Market impact; Stock exchange; Capital market; Economics; Accounting liquidity; Market microstructure; Monetary economics; Financial system; Financial economics; Finance; Order (exchange)","score_opus":0.03293236455518779,"score_gpt":0.30688016374962107,"score_spread":0.2739477991944333,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2804819100","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99690586,0.00007931442,0.0003471889,0.0003673164,0.0000024845856,0.000013140713,0.000032785385,0.0000045268403,0.0022473866],"genre_scores_gemma":[0.9998087,0.00001406654,0.000050185867,0.00001836023,0.0000026924204,0.000002722807,0.00001398484,5.2634374e-7,0.00008876323],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9985446,0.00045557987,0.00015091135,0.000215525,0.00040537002,0.00022807872],"domain_scores_gemma":[0.94730824,0.012837318,0.034348316,0.0018329883,0.0016200898,0.0020531246],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0025919199,0.00010487888,0.00017620718,0.0006917726,0.0005506048,0.001641568,0.00038770374,0.00088661513,0.0041537145],"category_scores_gemma":[0.021418072,0.00012374688,0.000190389,0.0006192361,0.0016809738,0.0010834722,0.0007905302,0.00090021593,0.00020724544],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00011377831,0.00034960997,0.9866171,0.000026107666,0.00003657996,0.00015175948,0.0011179306,0.0005484232,0.0007217059,0.0036675043,0.00026833304,0.006381232],"study_design_scores_gemma":[0.000013673434,0.00010739635,0.9930864,0.000033952725,0.00001535076,0.000073969924,0.0014064395,0.0020971412,0.0003416727,0.0021431758,0.00066990434,0.000010917318],"about_ca_topic_score_codex":0.0035747478,"about_ca_topic_score_gemma":0.0037684683,"teacher_disagreement_score":0.0041537145,"about_ca_system_score_codex":0.0008049131,"about_ca_system_score_gemma":0.00088459626,"threshold_uncertainty_score":0.013895631},"labels":[],"label_agreement":null},{"id":"W2945181954","doi":"10.1108/arj-11-2016-0148","title":"Team-based employee remuneration","year":2019,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Balanced scorecard; Operationalization; Remuneration; Incentive; Dimension (graph theory); Value (mathematics); Computer science; Process management; Originality; Knowledge management; Business; Economics; Psychology; Microeconomics; Mathematics","score_opus":0.03074040941606124,"score_gpt":0.2969936748410652,"score_spread":0.26625326542500394,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2945181954","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.536167,0.00076691114,0.2626006,0.0020600113,0.00029389205,0.0006216689,0.00033876806,0.0006491485,0.19650199],"genre_scores_gemma":[0.9733985,0.000073311334,0.022173446,0.000040938765,0.000019300813,0.000095789415,0.0000658731,0.000025902526,0.0041070846],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9928141,0.0035732612,0.00032528536,0.00057891966,0.0021213759,0.000587166],"domain_scores_gemma":[0.9925016,0.0023422462,0.0015316402,0.00097160065,0.0018775966,0.00077534665],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00632777,0.0004137296,0.00043550498,0.0016800858,0.00086227997,0.002952122,0.0010509354,0.00043691669,0.00505596],"category_scores_gemma":[0.014692937,0.00012804104,0.0003098049,0.001216205,0.0006901586,0.0015492374,0.0020328911,0.00058193965,0.0007607257],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00048596275,0.00070935756,0.05478653,0.00025868972,0.00015951386,0.000094164265,0.0025963867,0.08874977,0.0020933116,0.20215051,0.0074824374,0.6404334],"study_design_scores_gemma":[0.00019579413,0.002422115,0.09019291,0.0005804642,0.00012291012,0.00026653253,0.0068159457,0.5525837,0.008587869,0.27404368,0.064027734,0.00016040883],"about_ca_topic_score_codex":0.002243142,"about_ca_topic_score_gemma":0.0027294452,"teacher_disagreement_score":0.00632777,"about_ca_system_score_codex":0.0025292833,"about_ca_system_score_gemma":0.0025228073,"threshold_uncertainty_score":0.03346479},"labels":[],"label_agreement":null},{"id":"W2993936089","doi":"10.1108/arj-05-2016-0053","title":"Implementation of risk management and corporate sustainability in the Canadian oil and gas industry","year":2019,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Risk and Safety Analysis","field":"Decision Sciences","cited_by":25,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"University of Guelph","funders":"","keywords":"Risk management; Sustainability; Business; Government (linguistics); Risk analysis (engineering); Originality; Shareholder; Carbon footprint; Greenhouse gas; Environmental economics; Environmental resource management; Economics; Finance; Corporate governance","score_opus":0.10242936986965884,"score_gpt":0.4460347162838784,"score_spread":0.3436053464142196,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2993936089","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8772426,0.0017058473,0.0067359465,0.01136864,0.000045602494,0.0003409652,0.00006392088,0.00006255758,0.1024339],"genre_scores_gemma":[0.99570674,0.00033161268,0.0016246412,0.000078873985,0.0000033181227,0.00001225764,0.000012208793,0.000002736539,0.0022276242],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9909821,0.0029052605,0.00026073464,0.00038584054,0.0037994995,0.0016665189],"domain_scores_gemma":[0.9885477,0.0029989043,0.0018188076,0.000453853,0.004785823,0.0013949366],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0065632886,0.00038894627,0.0001703121,0.0020706651,0.009601209,0.0067724097,0.0014050792,0.0009243463,0.0018241223],"category_scores_gemma":[0.014711463,0.00019785736,0.0003456738,0.0016398896,0.0056933416,0.0013347396,0.0031861933,0.0012255786,0.0000837188],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00036936716,0.0007550527,0.26697707,0.0003423994,0.00014118064,0.0015446881,0.04896032,0.034423955,0.0026198588,0.21605642,0.0064146984,0.42139497],"study_design_scores_gemma":[0.000107909225,0.0006985573,0.5068681,0.0011395242,0.00032086502,0.00075083756,0.18246874,0.055502657,0.009096319,0.07556381,0.16702756,0.0004551509],"about_ca_topic_score_codex":0.88040674,"about_ca_topic_score_gemma":0.9106975,"teacher_disagreement_score":0.11959326,"about_ca_system_score_codex":0.10673593,"about_ca_system_score_gemma":0.13174862,"threshold_uncertainty_score":0.774427},"labels":[],"label_agreement":null},{"id":"W2995065328","doi":"10.1108/arj-02-2017-0036","title":"Pyramid ownership structure and tax avoidance among Canadian firms","year":2019,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Tax avoidance; Corporate tax; Pyramid (geometry); Business; Originality; Shareholder; Accounting; Public economics; Economics; Corporate governance; Finance; Double taxation; Sociology","score_opus":0.02788317944814374,"score_gpt":0.2661536104530909,"score_spread":0.23827043100494716,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2995065328","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99425393,0.000117177085,0.00008985324,0.00019939205,0.0000027861859,0.000015023432,0.0005388717,0.0000041217036,0.004778769],"genre_scores_gemma":[0.9983962,0.00008515961,0.00007934759,0.000016242026,0.000001344369,0.0000017200647,0.00025954228,0.0000011936387,0.0011593128],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99940705,0.000023169534,0.000015679116,0.00005878404,0.0002695785,0.00022567109],"domain_scores_gemma":[0.9974057,0.0001436916,0.0009388743,0.00010735638,0.00078648585,0.0006179271],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00037664972,0.00017529621,0.0001562807,0.0015204686,0.0027038236,0.0013862052,0.0005053882,0.00016437829,0.0035988824],"category_scores_gemma":[0.0021589366,0.000105666906,0.00022245198,0.002951448,0.0008612157,0.0004115014,0.00078924827,0.00038691657,0.00011808573],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00005688049,0.000045057794,0.98155653,0.000022005368,0.000023656588,0.000100405545,0.0022174194,0.00030573216,0.0003404969,0.0018515654,0.0011850512,0.0122951185],"study_design_scores_gemma":[0.0000028800787,0.000013228086,0.9935545,0.000018075409,0.000010960718,0.000044826666,0.003462196,0.00035376506,0.00011715843,0.00016206426,0.0022513564,0.000009119988],"about_ca_topic_score_codex":0.9815626,"about_ca_topic_score_gemma":0.99123377,"teacher_disagreement_score":0.02004564,"about_ca_system_score_codex":0.02004564,"about_ca_system_score_gemma":0.022396712,"threshold_uncertainty_score":0.14544195},"labels":[],"label_agreement":null},{"id":"W2999878103","doi":"10.1108/arj-07-2018-0122","title":"Undergraduate accounting students’ perception of a course in accounting research and theory","year":2020,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Guelph","funders":"","keywords":"Accounting; Accounting research; Positive accounting; Financial accounting; Psychology; Curriculum; Management accounting; Originality; Medical education; Mathematics education; Accounting information system; Pedagogy; Sociology; Qualitative research; Medicine; Business; Social science","score_opus":0.08872856799618264,"score_gpt":0.402047302963314,"score_spread":0.31331873496713136,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2999878103","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9980319,0.000064156135,0.00013918386,0.00027642475,0.00001641538,0.000018984676,0.000020438742,0.0000054756847,0.0014269509],"genre_scores_gemma":[0.9984819,0.00013551083,0.00019823537,0.00022094116,0.000016206177,0.000016939832,0.000048319624,0.00000225962,0.0008797103],"study_design_codex":"observational","study_design_gemma":"qualitative","domain_scores_codex":[0.9974679,0.0005312904,0.00023703086,0.00014895131,0.0011746358,0.00044020958],"domain_scores_gemma":[0.98163646,0.004259839,0.0050035003,0.00054399413,0.0028181244,0.005738051],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0041877306,0.0002490646,0.0003547215,0.00094656233,0.0009386404,0.003492983,0.0004056701,0.00085780583,0.00719244],"category_scores_gemma":[0.018469136,0.00022477549,0.0004608547,0.00063919876,0.0009606458,0.0013413471,0.0018407186,0.0015720093,0.0009276545],"study_design_candidate":"qualitative","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0002583395,0.0019129248,0.90419745,0.00016018852,0.000054512057,0.0003718518,0.02909028,0.00028577368,0.0052304957,0.0010607721,0.0021828553,0.055194568],"study_design_scores_gemma":[0.000026119631,0.001381102,0.9134995,0.00011225383,0.000032456814,0.00053715456,0.0746069,0.0011604895,0.001229946,0.0009056888,0.0064524477,0.000056118166],"about_ca_topic_score_codex":0.0016627058,"about_ca_topic_score_gemma":0.0019828395,"teacher_disagreement_score":0.00719244,"about_ca_system_score_codex":0.00096684496,"about_ca_system_score_gemma":0.0011713917,"threshold_uncertainty_score":0.024061084},"labels":[],"label_agreement":null},{"id":"W3011399180","doi":"10.1108/arj-09-2019-0165","title":"Big data analytics of corporate internet disclosures","year":2020,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Leverage (statistics); Business; Social media; Profitability index; Accounting; Originality; The Internet; Market liquidity; Index (typography); Marketing; Public relations; Finance; Political science","score_opus":0.1959977578174593,"score_gpt":0.3270525743848159,"score_spread":0.1310548165673566,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3011399180","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.8099707,0.009194083,0.042230226,0.011099639,0.00057689537,0.0009489123,0.10164944,0.0017030382,0.022626998],"genre_scores_gemma":[0.9117491,0.0021958235,0.03247775,0.0005114328,0.00039923395,0.00034220776,0.05097006,0.000073908246,0.0012804328],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99468094,0.0014211889,0.00077292946,0.0006890067,0.002096556,0.00033946702],"domain_scores_gemma":[0.97011423,0.014888479,0.0064403825,0.00372433,0.003759303,0.001073306],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0035959696,0.0006861325,0.00069301407,0.008450735,0.00077997084,0.0029740639,0.0010144574,0.0008908848,0.0009378958],"category_scores_gemma":[0.020687236,0.00023652992,0.00059060485,0.0090756025,0.00060516485,0.0029850446,0.0017072433,0.001266311,0.00047712153],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0004920625,0.0006935528,0.6987816,0.0023788065,0.00058833393,0.0019860344,0.0036236823,0.01692909,0.0036809505,0.015818078,0.027818654,0.2272091],"study_design_scores_gemma":[0.00006000463,0.00044711083,0.68169737,0.0015221112,0.00031252773,0.0022932244,0.01586554,0.12953618,0.011355013,0.05323871,0.10344975,0.00022244538],"about_ca_topic_score_codex":0.002900368,"about_ca_topic_score_gemma":0.0032231442,"teacher_disagreement_score":0.008450735,"about_ca_system_score_codex":0.0007062114,"about_ca_system_score_gemma":0.0012630648,"threshold_uncertainty_score":0.019017518},"labels":[],"label_agreement":null},{"id":"W3165371896","doi":"10.1108/arj-07-2020-0216","title":"The influence of second language learning motivation on students' understandability of textbooks","year":2021,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Guelph","funders":"","keywords":"Originality; Psychology; Narrative; Foreign language; Mathematics education; English as a foreign language; Value (mathematics); Accounting; Pedagogy; Computer science; Linguistics; Social psychology","score_opus":0.03910324866921639,"score_gpt":0.3516124980568552,"score_spread":0.3125092493876388,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3165371896","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99839765,0.00007318384,0.000081661245,0.000054999047,0.0000061042538,0.000011297697,0.000016312091,0.000005588004,0.001353199],"genre_scores_gemma":[0.9981628,0.00006776693,0.00016126367,0.000037743746,0.0000058346623,0.000019472742,0.000035320587,0.000007863416,0.0015019606],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99758697,0.0006561614,0.00021771684,0.0003166218,0.0008748396,0.0003476639],"domain_scores_gemma":[0.96281105,0.019044539,0.009448478,0.00093053066,0.0036535417,0.0041118185],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0026929267,0.00040189727,0.0004699048,0.0011140406,0.00059338857,0.0046134307,0.00053310563,0.0005732023,0.008027494],"category_scores_gemma":[0.030402537,0.00022202713,0.00062817545,0.0005979614,0.0006808745,0.0011043967,0.001251709,0.0014205356,0.00106695],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00087425625,0.003910522,0.90347314,0.00024445003,0.00018421902,0.0007073882,0.0286002,0.0003238965,0.006008836,0.0006143446,0.0010730107,0.05398579],"study_design_scores_gemma":[0.000037804155,0.001678159,0.97581893,0.000107458254,0.00007071616,0.00031371205,0.01652727,0.00075439847,0.0021650423,0.00050017197,0.0019723298,0.000053961106],"about_ca_topic_score_codex":0.001516306,"about_ca_topic_score_gemma":0.0017169823,"teacher_disagreement_score":0.008027494,"about_ca_system_score_codex":0.00063200586,"about_ca_system_score_gemma":0.0010392517,"threshold_uncertainty_score":0.026854634},"labels":[],"label_agreement":null},{"id":"W3191315147","doi":"10.1108/arj-08-2020-0260","title":"The post-SOX comparative dynamics of public accounting firm efficiency","year":2021,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Efficiency Analysis Using DEA","field":"Decision Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Lagging; Data envelopment analysis; Accounting; Economics; Competition (biology); Originality; Big Four; Management accounting; Accounting research; Gross domestic product; Business; Macroeconomics; Audit","score_opus":0.21043425755649067,"score_gpt":0.48026813922172207,"score_spread":0.26983388166523137,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3191315147","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.98327106,0.00060976885,0.0012213867,0.0007916601,0.0000106339585,0.0000138631485,0.00043761128,0.000013661359,0.013630355],"genre_scores_gemma":[0.99845684,0.00012088575,0.00020122806,0.000023826551,0.000009408115,0.0000037737998,0.00022093857,0.0000038690036,0.000959212],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99741036,0.00046888387,0.00019452913,0.00031507516,0.0010645476,0.00054665067],"domain_scores_gemma":[0.97947,0.0055461675,0.007727512,0.0016272566,0.005158631,0.0004704083],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0040997462,0.00013038468,0.0004148022,0.0023210305,0.00045873687,0.0035184128,0.0003424785,0.0003713231,0.0025390645],"category_scores_gemma":[0.019333022,0.00013252169,0.00035633365,0.0031868492,0.0012184898,0.0026594363,0.0014407487,0.00085659086,0.00023721695],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00055745157,0.0001383215,0.74607766,0.0002248177,0.00027627347,0.00058775954,0.0039761327,0.018940145,0.0018203297,0.116934896,0.0026270333,0.10783924],"study_design_scores_gemma":[0.000007050178,0.000097258264,0.9805962,0.000056604113,0.000019889743,0.000097197444,0.0021482368,0.0037404383,0.0012050901,0.0044775237,0.00753661,0.000017898185],"about_ca_topic_score_codex":0.015694557,"about_ca_topic_score_gemma":0.014252568,"teacher_disagreement_score":0.015694557,"about_ca_system_score_codex":0.0038209062,"about_ca_system_score_gemma":0.0017585518,"threshold_uncertainty_score":0.031206429},"labels":[],"label_agreement":null},{"id":"W4361005828","doi":"10.1108/arj-07-2021-0191","title":"CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost","year":2023,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Corporate social responsibility; Legitimacy; Agency cost; Business; Agency (philosophy); Panel data; Enterprise value; Quarter (Canadian coin); Value (mathematics); Principal–agent problem; Accounting; Competition (biology); Economics; Corporate governance; Finance; Public relations; Politics","score_opus":0.0771510454687904,"score_gpt":0.3637478908867018,"score_spread":0.2865968454179114,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4361005828","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.99250925,0.00027797485,0.0007077027,0.00073290314,0.000021649703,0.00004104593,0.000694485,0.000009421001,0.0050055706],"genre_scores_gemma":[0.9989497,0.00005366035,0.0001661066,0.000049446822,0.000014954498,0.000012066943,0.00043647198,0.000001920158,0.00031568905],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9971951,0.0006305075,0.00028301842,0.00037487756,0.00082022365,0.0006962489],"domain_scores_gemma":[0.964896,0.0059670606,0.022144435,0.0015668626,0.0034354061,0.001990283],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00397954,0.0001897952,0.000315885,0.0012273414,0.00079029397,0.002601882,0.00046507915,0.0006479532,0.0013459643],"category_scores_gemma":[0.015650552,0.0001508357,0.0002345807,0.0018293781,0.0010320457,0.0014869658,0.0020636723,0.0013550506,0.0001756866],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00008333538,0.00013973202,0.98069555,0.00004448798,0.00005353419,0.00010857678,0.0005282993,0.0017343168,0.00026829581,0.0017581559,0.0013115717,0.01327408],"study_design_scores_gemma":[0.0000055639975,0.00012162517,0.99247336,0.00005186481,0.000014412628,0.00004028222,0.0016502568,0.0019479729,0.0004907383,0.0007374295,0.002449392,0.000017139691],"about_ca_topic_score_codex":0.023315482,"about_ca_topic_score_gemma":0.024984758,"teacher_disagreement_score":0.023315482,"about_ca_system_score_codex":0.0028985857,"about_ca_system_score_gemma":0.0019333444,"threshold_uncertainty_score":0.04635954},"labels":[],"label_agreement":null},{"id":"W4362737441","doi":"10.1108/arj-08-2022-0214","title":"How to do the right thing","year":2023,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Kwantlen Polytechnic University","funders":"","keywords":"Context (archaeology); Government (linguistics); Value (mathematics); Business ethics; Public relations; Originality; Database transaction; Sociology; Political science; Law; Business; Computer science","score_opus":0.43244689564360494,"score_gpt":0.5488493074771867,"score_spread":0.1164024118335818,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4362737441","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.014681849,0.0035907875,0.072900735,0.53690636,0.009212971,0.00033709704,0.00010655022,0.0007659342,0.36149773],"genre_scores_gemma":[0.4920015,0.00826494,0.09667801,0.20823744,0.0027659924,0.0005813861,0.00023480022,0.0010085567,0.19022737],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9720463,0.015893616,0.0010717358,0.0025974258,0.005865144,0.002525836],"domain_scores_gemma":[0.9734394,0.008152866,0.0028182107,0.004188629,0.0063094385,0.005091376],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.016642714,0.0006614654,0.00054267974,0.00059146306,0.0064744395,0.012097484,0.0017040685,0.005253563,0.015156751],"category_scores_gemma":[0.0451123,0.00031127097,0.00055036636,0.0004426284,0.024205841,0.015700053,0.0059735794,0.0115138795,0.012054358],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00004281822,0.00020762003,0.0033918666,0.0005439357,0.000049201008,0.0004676983,0.06302503,0.00043941278,0.0018685107,0.5089885,0.24554719,0.17542823],"study_design_scores_gemma":[0.000011470019,0.000047617505,0.0006938082,0.00087388844,0.000011198248,0.0005133058,0.028385527,0.00026232348,0.0006819068,0.1277568,0.8407079,0.00005418893],"about_ca_topic_score_codex":0.0033939257,"about_ca_topic_score_gemma":0.0039539477,"teacher_disagreement_score":0.016642714,"about_ca_system_score_codex":0.0025174015,"about_ca_system_score_gemma":0.009598825,"threshold_uncertainty_score":0.08801615},"labels":[],"label_agreement":null},{"id":"W4392963444","doi":"10.1108/arj-01-2023-0024","title":"A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure","year":2024,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Environmental Sustainability in Business","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Endogeneity; Moderation; Meta-analysis; Originality; Psychology; Value (mathematics); Social psychology; Economics; Econometrics","score_opus":0.13470761010548848,"score_gpt":0.3542242502755647,"score_spread":0.21951664017007622,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4392963444","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.036248147,0.9562482,0.0039270194,0.0009117645,0.00050165923,0.0004706346,0.00073861773,0.000053873813,0.00089999905],"genre_scores_gemma":[0.68510634,0.29779318,0.011804109,0.0015980039,0.00047162094,0.0016572902,0.0009958103,0.000060077902,0.00051358034],"study_design_codex":"meta_analysis","study_design_gemma":"meta_analysis","domain_scores_codex":[0.96800315,0.021048142,0.005664217,0.002492821,0.0023168637,0.00047478854],"domain_scores_gemma":[0.88823307,0.088913746,0.01200365,0.0052244565,0.0049275784,0.00069748325],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03793759,0.0023207776,0.0076590185,0.009685032,0.0010393031,0.004360653,0.0020655065,0.0018918306,0.0026452157],"category_scores_gemma":[0.09868408,0.0013463123,0.0322476,0.009117168,0.0010779985,0.0022639688,0.0016797956,0.0019591993,0.00021217506],"study_design_candidate":"meta_analysis","study_design_consensus":"meta_analysis","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0013735329,0.00008516508,0.033923604,0.098653555,0.8448493,0.00020289715,0.0003302585,0.0007689714,0.0003151108,0.0006127291,0.00051826576,0.018366555],"study_design_scores_gemma":[0.00031207007,0.0003359611,0.014618878,0.013637656,0.96724796,0.00015701013,0.0001707718,0.00044880825,0.00041382288,0.000758997,0.0018639833,0.000034139637],"about_ca_topic_score_codex":0.0060667302,"about_ca_topic_score_gemma":0.009964524,"teacher_disagreement_score":0.03793759,"about_ca_system_score_codex":0.0024689399,"about_ca_system_score_gemma":0.0044214963,"threshold_uncertainty_score":0.20063561},"labels":[],"label_agreement":null},{"id":"W4399741646","doi":"10.1108/arj-10-2022-0256","title":"Revisiting corporate governance mechanisms and real earnings management activities in emerging economies","year":2024,"lang":"en","type":"article","venue":"Accounting Research Journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Conestoga College","funders":"","keywords":"Corporate governance; Emerging markets; Earnings management; Business; Earnings; Economics; Accounting; Finance","score_opus":0.036256446896734365,"score_gpt":0.28321995353404245,"score_spread":0.2469635066373081,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4399741646","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9955432,0.00095919194,0.00026225313,0.00028462717,0.000008521808,0.000012732162,0.000053612788,0.0000041723288,0.002871653],"genre_scores_gemma":[0.9994405,0.00022026924,0.00009124183,0.000017364588,0.00000849235,0.00000158999,0.000037796963,4.5840167e-7,0.00018234143],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99961424,0.000090424284,0.000034713703,0.00006073336,0.00010624085,0.00009362158],"domain_scores_gemma":[0.99642193,0.00041714188,0.002519685,0.00014851867,0.00030989954,0.00018276558],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012708711,0.00019214358,0.00017095362,0.0010055868,0.0002606689,0.0010537249,0.00022141215,0.00015699673,0.0009416936],"category_scores_gemma":[0.002479868,0.000069423324,0.00016550452,0.00070021016,0.0006024698,0.0007492108,0.00056919944,0.0003065586,0.00005666109],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006794682,0.00009302796,0.9551622,0.000064524305,0.000066806264,0.00024352683,0.0009097147,0.00102356,0.00046881475,0.004364224,0.00037419543,0.037161473],"study_design_scores_gemma":[0.0000051456054,0.00004068059,0.99634343,0.000030212912,0.000017242814,0.000038605554,0.0010439144,0.0005159025,0.00014980079,0.000674854,0.0011364525,0.000003774927],"about_ca_topic_score_codex":0.006064008,"about_ca_topic_score_gemma":0.008821481,"teacher_disagreement_score":0.006064008,"about_ca_system_score_codex":0.00063439383,"about_ca_system_score_gemma":0.0008767241,"threshold_uncertainty_score":0.012057424},"labels":[],"label_agreement":null}]}