{"meta":{"query_hash":"1a9d29f98941","filters":{"venue":"Foundations and Trends® in Accounting"},"cohort_total":5,"direct_labels_cover":0,"predictions_cover":5,"exported":5,"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/1a9d29f98941","api":"https://metacan.xera.ac/api/v1/cohort?venue=Foundations+and+Trends%C2%AE+in+Accounting"},"results":[{"id":"W2771694615","doi":"10.1561/1400000042","title":"Financial Analysts and Their Contribution to Well-Functioning Capital Markets","year":2017,"lang":"en","type":"book","venue":"Foundations and Trends® in Accounting","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":91,"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":"Capital (architecture); Capital market; Financial capital; Business; Set (abstract data type); Economic capital; Individual capital; Financial market; Finance; Economics; Human capital; Market economy","score_opus":0.018448143939863642,"score_gpt":0.2282845864265541,"score_spread":0.20983644248669048,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2771694615","genre_codex":"review","genre_gemma":"other","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"other","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.0075979754,0.37673688,0.009530672,0.28723308,0.015456252,0.00004426755,0.00023492042,0.00020596033,0.30295995],"genre_scores_gemma":[0.29463428,0.48199293,0.015099909,0.033319537,0.043701258,0.000084624655,0.00027636514,0.00029907087,0.13059197],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9969649,0.0009891087,0.0001636035,0.00026884105,0.0013930973,0.0002204055],"domain_scores_gemma":[0.98251843,0.011207418,0.0013581535,0.00090812077,0.0030208891,0.0009869419],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0066679427,0.0005341578,0.00035803058,0.0029304652,0.0014390546,0.014183089,0.0007201895,0.0035185535,0.010017986],"category_scores_gemma":[0.025761368,0.00031972348,0.00025416052,0.0031795895,0.006211951,0.01122367,0.002602768,0.005833566,0.002711418],"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":[0.00001975153,0.000018432727,0.0010299247,0.00025947168,0.0000124073495,0.00010290464,0.001201015,0.00033805132,0.00013455091,0.709248,0.1223437,0.16529186],"study_design_scores_gemma":[0.00000678454,0.000007844749,0.0008228937,0.0006385224,0.0000083427385,0.00017256258,0.0004072922,0.0003322777,0.00016924864,0.37956914,0.6178435,0.000021574138],"about_ca_topic_score_codex":0.0017158883,"about_ca_topic_score_gemma":0.0018779455,"teacher_disagreement_score":0.014183089,"about_ca_system_score_codex":0.0032730615,"about_ca_system_score_gemma":0.0056294887,"threshold_uncertainty_score":0.035263896},"labels":[],"label_agreement":null},{"id":"W3081674597","doi":"10.1561/1400000061","title":"Research on Corporate Sustainability: Review and Directions for Future Research","year":2020,"lang":"en","type":"article","venue":"Foundations and Trends® in Accounting","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":207,"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 Toronto","funders":"","keywords":"Corporate sustainability; Sustainability; Business; Political science; Engineering ethics; Sociology; Corporate social responsibility; Public relations; Engineering; Ecology","score_opus":0.2064943532725864,"score_gpt":0.43144573219040616,"score_spread":0.22495137891781977,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3081674597","genre_codex":"review","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"review","genre_consensus":"review","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.00007390966,0.9976203,0.000059936403,0.0017216392,0.00025645242,0.000003692499,0.000013354437,0.0000023879795,0.00024833638],"genre_scores_gemma":[0.00060754793,0.9983675,0.00014573974,0.0005661708,0.00024013348,0.0000072451267,0.000018220448,0.0000014576532,0.0000460568],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9956767,0.0014662299,0.0010099274,0.0004952357,0.0011236926,0.00022825021],"domain_scores_gemma":[0.9576614,0.031371176,0.0037781263,0.00062837754,0.0057336516,0.00082726305],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.009867516,0.0011398776,0.0037360664,0.012556591,0.001227491,0.0064412383,0.0020626425,0.0032123758,0.0056994264],"category_scores_gemma":[0.024181165,0.00073944574,0.0019594398,0.024075245,0.003007251,0.009782942,0.0026164912,0.0037282102,0.001271891],"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":[0.00008429353,0.00009526,0.0013289923,0.13054176,0.00038060636,0.00021308118,0.00089811883,0.00048786352,0.00032370473,0.015703717,0.04415686,0.8057857],"study_design_scores_gemma":[0.00002251859,0.00011380082,0.005096606,0.29035753,0.000807359,0.00067446404,0.0025782606,0.00021334198,0.00016321297,0.018194832,0.6816909,0.00008712906],"about_ca_topic_score_codex":0.006098446,"about_ca_topic_score_gemma":0.013354691,"teacher_disagreement_score":0.012556591,"about_ca_system_score_codex":0.005096655,"about_ca_system_score_gemma":0.016316287,"threshold_uncertainty_score":0.05218506},"labels":[],"label_agreement":null},{"id":"W4205795197","doi":"10.1561/1400000008","title":"Equity Valuation","year":2009,"lang":"en","type":"article","venue":"Foundations and Trends® in Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":23,"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 British Columbia","funders":"","keywords":"Valuation (finance); Equity (law); Financial economics; Business; Economics; Accounting; Political science; Law","score_opus":0.11255878240172275,"score_gpt":0.3945422852808601,"score_spread":0.28198350287913737,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4205795197","genre_codex":"other","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":[0.01799732,0.16396333,0.07627267,0.017980877,0.0052817166,0.00020328438,0.00092512916,0.0003261827,0.71704936],"genre_scores_gemma":[0.53919667,0.18585548,0.03689081,0.006883931,0.013636127,0.00024673354,0.0019431135,0.0004548161,0.2148924],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9979367,0.00045560137,0.00013104737,0.00017668758,0.0011546535,0.00014528118],"domain_scores_gemma":[0.9964014,0.0014852736,0.00036027344,0.00042025736,0.0011988574,0.00013396796],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0036186618,0.0005584075,0.00044578494,0.0035688928,0.0006540935,0.0038699147,0.0012508717,0.0012730652,0.0126119675],"category_scores_gemma":[0.011578711,0.00012273391,0.00034862236,0.0027520051,0.0016711408,0.0048007225,0.0011598432,0.0012654876,0.0028497172],"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":[0.000019023804,0.000022058153,0.0010960444,0.00024564707,0.000013646556,0.00010528395,0.00017851953,0.001397083,0.00024592996,0.70698744,0.042291578,0.24739785],"study_design_scores_gemma":[0.000009068555,0.00005620292,0.0025931634,0.00093834364,0.00001491428,0.00045510367,0.00024980804,0.002237973,0.0007082827,0.20002651,0.7926867,0.000023916855],"about_ca_topic_score_codex":0.001918107,"about_ca_topic_score_gemma":0.0011061366,"teacher_disagreement_score":0.0126119675,"about_ca_system_score_codex":0.0017078146,"about_ca_system_score_gemma":0.0011600836,"threshold_uncertainty_score":0.042191207},"labels":[],"label_agreement":null},{"id":"W4312746009","doi":"10.1561/1400000063","title":"Timeliness, Accuracy, and Relevance in Dynamic Incentive Contracts","year":2022,"lang":"en","type":"article","venue":"Foundations and Trends® in Accounting","topic":"Auction Theory and Applications","field":"Decision Sciences","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":"University of Alberta","funders":"","keywords":"Incentive; Relevance (law); Business; Computer science; Economics; Microeconomics; Political science","score_opus":0.04255337932551223,"score_gpt":0.3879880653431644,"score_spread":0.34543468601765215,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4312746009","genre_codex":"methods","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":[0.4722696,0.0070861867,0.49104488,0.005310985,0.00022693948,0.0005206401,0.0003246275,0.00023546233,0.022980627],"genre_scores_gemma":[0.9745687,0.000824979,0.0223377,0.00009708542,0.00024973546,0.00010135263,0.000063949126,0.00003385537,0.0017227161],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9625125,0.023145579,0.0024120016,0.0029270642,0.007063703,0.0019393031],"domain_scores_gemma":[0.6841387,0.23366554,0.058244362,0.011033974,0.008911774,0.0040056403],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04348054,0.0016261758,0.0023856007,0.0032800508,0.0013513879,0.0074070273,0.0024370942,0.004393567,0.0024688176],"category_scores_gemma":[0.22821511,0.0012845326,0.001049748,0.003734831,0.0051964773,0.015750786,0.0032284723,0.004191799,0.0002965234],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.001347602,0.0006480233,0.018207977,0.00073101383,0.00022473317,0.0005318681,0.0021146012,0.354371,0.0030812663,0.5350603,0.0013088746,0.08237273],"study_design_scores_gemma":[0.00023794593,0.0012002038,0.011656813,0.0003180272,0.00011524456,0.0004772394,0.0004218865,0.49738058,0.0020350635,0.4829593,0.0029909457,0.00020671297],"about_ca_topic_score_codex":0.0010690658,"about_ca_topic_score_gemma":0.00048504415,"teacher_disagreement_score":0.04348054,"about_ca_system_score_codex":0.005146975,"about_ca_system_score_gemma":0.002443116,"threshold_uncertainty_score":0.22994983},"labels":[],"label_agreement":null},{"id":"W4383111877","doi":"10.1561/1400000072","title":"The Theory of Auditing Economics: Evidence and Suggestions for Future Research","year":2023,"lang":"en","type":"article","venue":"Foundations and Trends® in Accounting","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":26,"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 Toronto","funders":"","keywords":"Audit; Management science; Positive economics; Economics; Accounting; Engineering ethics; Psychology; Engineering","score_opus":0.07169080947125041,"score_gpt":0.329489174459534,"score_spread":0.2577983649882836,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4383111877","genre_codex":"review","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"review","genre_consensus":"review","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.010635595,0.62967455,0.00927939,0.28729376,0.0026305912,0.00008453574,0.00028080342,0.000090408204,0.06003041],"genre_scores_gemma":[0.17236134,0.7898905,0.010802449,0.016177738,0.004738714,0.00018098937,0.00028574138,0.000041106257,0.0055214115],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.99233186,0.0046144123,0.00033767518,0.00060390716,0.0014462022,0.0006659243],"domain_scores_gemma":[0.8543068,0.12794751,0.0042074095,0.002996697,0.00920035,0.0013412172],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.020646919,0.001144118,0.001790853,0.008928114,0.0018999035,0.011606106,0.003329584,0.005422099,0.019109024],"category_scores_gemma":[0.049346767,0.00076890044,0.0014360477,0.016193464,0.013772108,0.022343852,0.0025345266,0.0051524644,0.0024509064],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.0001390676,0.0004474296,0.0050336937,0.0042832997,0.00009691314,0.0003285793,0.00077594386,0.0032654814,0.000082482096,0.7977807,0.03316194,0.15460445],"study_design_scores_gemma":[0.000050486116,0.00004931642,0.006008772,0.0072775804,0.000043075797,0.00020313336,0.0050441097,0.0028516403,0.0000972751,0.9036678,0.07465091,0.00005592121],"about_ca_topic_score_codex":0.009333903,"about_ca_topic_score_gemma":0.005849101,"teacher_disagreement_score":0.020646919,"about_ca_system_score_codex":0.009086098,"about_ca_system_score_gemma":0.011934252,"threshold_uncertainty_score":0.10919261},"labels":[],"label_agreement":null}]}