{"meta":{"query_hash":"a33ccdf6d632","filters":{"venue":"International Journal of Critical Accounting"},"cohort_total":4,"direct_labels_cover":0,"predictions_cover":4,"exported":4,"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/a33ccdf6d632","api":"https://metacan.xera.ac/api/v1/cohort?venue=International+Journal+of+Critical+Accounting"},"results":[{"id":"W2139093305","doi":"10.1504/ijca.2010.033433","title":"Finding the cash flows in the profit-pollution nexus: petroleum refineries in Canada","year":2010,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Energy, Environment, Economic Growth","field":"Economics, Econometrics and Finance","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":"Toronto Metropolitan University","funders":"","keywords":"Oil refinery; Profit (economics); Nexus (standard); Pollution; Petroleum; Revenue; Petroleum industry; Natural resource economics; Business; Cash; Cash flow; Economics; Finance; Waste management; Environmental economics; Environmental science; Engineering; Environmental engineering; Microeconomics","score_opus":0.016783788828723754,"score_gpt":0.23307347802054235,"score_spread":0.2162896891918186,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2139093305","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9698196,0.00015691631,0.00022690605,0.023660516,0.0015343407,0.000041339008,0.000020158415,0.0000018364653,0.0045383675],"genre_scores_gemma":[0.99768734,0.000014577148,0.00029917655,0.0014230076,0.0005332705,0.0000068220525,0.0000016417325,0.00001063705,0.000023537616],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99859226,0.000028884348,0.00086719985,0.00014436244,0.00013809606,0.00022921115],"domain_scores_gemma":[0.9991154,0.00033916518,0.0003488208,0.00012443446,0.00004245711,0.00002972704],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0016646965,0.00009780233,0.00019451499,0.00019384194,0.00006012284,0.0001544727,0.0006983121,0.00004850569,0.00017348066],"category_scores_gemma":[0.0010609782,0.00007629775,0.00006450197,0.00008786629,0.000072685616,0.00051086384,0.00006862616,0.0006385379,0.000016175933],"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":[0.000024931738,0.00006390274,0.61607164,0.000010086217,0.000030327456,0.00009978987,0.00046341948,0.0033473712,0.0002586139,0.3785478,0.00031092012,0.0007711973],"study_design_scores_gemma":[0.0009366174,0.000031286443,0.87776405,0.0000726252,0.000008006613,0.0003153997,0.0022234216,0.01714696,0.00014330477,0.071556635,0.029511394,0.00029032739],"about_ca_topic_score_codex":0.10089283,"about_ca_topic_score_gemma":0.3594352,"teacher_disagreement_score":0.30699116,"about_ca_system_score_codex":0.0004727962,"about_ca_system_score_gemma":0.0001253839,"threshold_uncertainty_score":0.9050944},"labels":[],"label_agreement":null},{"id":"W2285133215","doi":"10.1504/ijca.2015.071989","title":"Fair value in International Accounting Standard setting: literature review and critical analysis on its practice in the different accounting standards","year":2015,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université de Moncton","funders":"","keywords":"Fair value; Accounting; Mark-to-market accounting; Valuation (finance); Accounting standard; Financial accounting; Positive accounting; Accounting information system; Business; International Financial Reporting Standards; Value (mathematics); Economics; Mathematics; Statistics","score_opus":0.014362519263205144,"score_gpt":0.3297596340914353,"score_spread":0.3153971148282302,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2285133215","genre_codex":"commentary","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.42650276,0.025700646,0.056725956,0.42764908,0.008230589,0.0015934462,0.00024279284,0.00021873073,0.053135995],"genre_scores_gemma":[0.97720146,0.0008470662,0.0007453418,0.018416706,0.0026865217,0.000016490865,0.000021165832,0.00004324383,0.000022023067],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99306315,0.00019269707,0.0016335422,0.0005586213,0.003944359,0.0006076105],"domain_scores_gemma":[0.98629737,0.0024910625,0.005563642,0.0002685667,0.005318015,0.00006132082],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.008605178,0.0004383001,0.00075889716,0.0014047764,0.00016067512,0.0027164633,0.0015092334,0.000142958,0.00011632175],"category_scores_gemma":[0.19888344,0.00034366347,0.00026663629,0.0014663779,0.00016256198,0.006046921,0.00062911224,0.0015553604,0.000016274422],"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":[0.0028192317,0.003708171,0.34225565,0.0058222488,0.0029368582,0.008879474,0.006296822,0.006797099,0.00019575884,0.47748923,0.02970101,0.11309842],"study_design_scores_gemma":[0.010102047,0.00043014507,0.12101179,0.03698858,0.005665929,0.0011423719,0.014507371,0.029471144,0.000088521374,0.032211617,0.7450839,0.0032965601],"about_ca_topic_score_codex":0.00007740509,"about_ca_topic_score_gemma":0.00004022012,"teacher_disagreement_score":0.71538293,"about_ca_system_score_codex":0.0005309115,"about_ca_system_score_gemma":0.00012409392,"threshold_uncertainty_score":0.99990153},"labels":[],"label_agreement":null},{"id":"W4230002824","doi":"10.1504/ijca.2016.081628","title":"The reverse side effects of mark to market accounting: Exista and the saga of leveraged paper profits","year":2016,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Western University","funders":"","keywords":"Equity (law); Accounting; Business; Fair value; Finance; Economics","score_opus":0.02020135329708664,"score_gpt":0.3085508900289672,"score_spread":0.2883495367318806,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4230002824","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9293933,0.000289244,0.001610739,0.054266527,0.0016819601,0.00037411824,0.0000037808659,0.000011423898,0.012368901],"genre_scores_gemma":[0.99724317,0.000033340115,0.00023311183,0.0010319283,0.0010471615,0.000008126058,2.9658727e-7,0.00001466686,0.00038821265],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9973024,0.00007741849,0.00094906177,0.00014606294,0.0012787433,0.00024628837],"domain_scores_gemma":[0.99187493,0.0041200416,0.0007978746,0.00015678653,0.0030270212,0.000023328192],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.00534994,0.00012369361,0.00027089598,0.0002025208,0.0001755629,0.00027893344,0.0005795191,0.00005152505,0.00008247342],"category_scores_gemma":[0.048868682,0.00006129828,0.00014748271,0.00021154807,0.00035470835,0.0009247333,0.00030982634,0.00020642445,0.000011071141],"study_design_candidate":"observational","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":[0.006116481,0.00051446265,0.11092394,0.0014167265,0.0006790568,0.0002450958,0.0005348908,0.000022659504,0.075385645,0.36144912,0.026452418,0.4162595],"study_design_scores_gemma":[0.012335213,0.00020348765,0.6698497,0.0063085454,0.000518913,0.00021574681,0.0015650941,0.0017900284,0.013087475,0.13027848,0.16298577,0.00086154666],"about_ca_topic_score_codex":0.00009853022,"about_ca_topic_score_gemma":0.000010908885,"teacher_disagreement_score":0.55892575,"about_ca_system_score_codex":0.000035175988,"about_ca_system_score_gemma":0.00008751724,"threshold_uncertainty_score":0.9591431},"labels":[],"label_agreement":null},{"id":"W4247226910","doi":"10.1504/ijca.2019.103832","title":"Accounting reporting standards: attitudes toward cash flow reporting and the impact on share price","year":2019,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"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":"Accounting; Earnings per share; Cash flow; Share price; Business; Earnings; Audit; Accounting standard; Financial accounting; Accounting information system; Finance; Stock exchange","score_opus":0.018451931744828988,"score_gpt":0.3233431211675823,"score_spread":0.3048911894227533,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4247226910","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.9589346,0.00028162976,0.014046997,0.0070710704,0.0020701147,0.0003229439,0.000012781254,0.00008958821,0.017170258],"genre_scores_gemma":[0.99206537,0.000018258714,0.00078433333,0.0026421794,0.0043221707,0.0000062813237,0.000006214639,0.0000612658,0.00009394135],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9930864,0.00004025164,0.0033461163,0.00046708653,0.0024818985,0.0005782628],"domain_scores_gemma":[0.9266845,0.0011945649,0.06786107,0.0003185271,0.0038950325,0.000046290126],"candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.009620283,0.00037857302,0.00073016045,0.00038458483,0.00030093704,0.0023519285,0.0009016088,0.0000992838,0.0006927527],"category_scores_gemma":[0.18280019,0.00025914484,0.00042316076,0.00033953937,0.00020621339,0.0033601404,0.00074128655,0.00094801997,0.000074688054],"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":[0.0012097029,0.00029203,0.83489174,0.0009617923,0.0007964328,0.0013656834,0.0007110817,0.0066131577,0.0006073478,0.039604552,0.0046566115,0.10828988],"study_design_scores_gemma":[0.011110112,0.00022805553,0.7631293,0.009689275,0.00066377636,0.0024136729,0.004611117,0.08222935,0.00035334425,0.026831932,0.09621381,0.0025262474],"about_ca_topic_score_codex":0.0002627316,"about_ca_topic_score_gemma":0.000006100361,"teacher_disagreement_score":0.17317991,"about_ca_system_score_codex":0.0003102718,"about_ca_system_score_gemma":0.00013046915,"threshold_uncertainty_score":0.99998605},"labels":[],"label_agreement":null}]}