{"meta":{"query_hash":"f0cf9794fb9f","filters":{"venue":"Journal of Accounting and Economics"},"cohort_total":35,"direct_labels_cover":0,"predictions_cover":35,"exported":35,"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/f0cf9794fb9f","api":"https://metacan.xera.ac/api/v1/cohort?venue=Journal+of+Accounting+and+Economics"},"results":[{"id":"W1487993545","doi":"10.1016/s0165-4101(01)00051-9","title":"Erratum to “Use of R2 in accounting research: measuring changes in value relevance over the last four decades”","year":2002,"lang":"en","type":"erratum","venue":"Journal of Accounting and Economics","topic":"Big Data and Business Intelligence","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Relevance (law); Value (mathematics); Accounting; Economics; Econometrics; Mathematics; Statistics; Political science","score_opus":0.19000116219871233,"score_gpt":0.30754020573457175,"score_spread":0.11753904353585942,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1487993545","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":[0.97843224,0.002167964,0.000030758012,0.002912314,0.0106878355,0.0004359137,0.000018237057,0.00001801999,0.0052967207],"genre_scores_gemma":[0.9607718,0.015500962,0.00063333206,0.0026127156,0.015986256,0.000027321963,0.000027238018,0.000260855,0.0041794977],"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","domain_scores_codex":[0.99670714,0.000053673397,0.0014414758,0.00049656024,0.0005307689,0.0007703916],"domain_scores_gemma":[0.9963727,0.0005467321,0.0018886924,0.0004783293,0.0006806356,0.00003291933],"candidate_categories":["metaepi_narrow","scholarly_communication","research_integrity"],"consensus_categories":[],"category_scores_codex":[0.00511949,0.00042101834,0.0009315238,0.0022729747,0.00022828575,0.0013135058,0.001145552,0.00045128912,0.000048969818],"category_scores_gemma":[0.002891515,0.00035071155,0.00013596506,0.0012285259,0.00015753745,0.0030032843,0.00077154965,0.0024090796,0.000023603021],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000392308,0.00031704328,0.18916453,0.0031199716,0.00020974028,0.00013881415,0.0010596319,0.0076417536,0.00024536822,0.0016762094,0.7487293,0.047305327],"study_design_scores_gemma":[0.0005668361,0.00003543216,0.08750981,0.0057712784,0.000078185374,0.000053764506,0.00077473995,0.010754871,0.000037147347,0.0017401315,0.8919878,0.0006900241],"about_ca_topic_score_codex":0.0015169973,"about_ca_topic_score_gemma":0.007620281,"teacher_disagreement_score":0.14325847,"about_ca_system_score_codex":0.0002256324,"about_ca_system_score_gemma":0.00014175219,"threshold_uncertainty_score":0.9998945},"labels":[],"label_agreement":null},{"id":"W1972957702","doi":"10.1016/j.jacceco.2010.06.004","title":"Consistency in meeting or beating earnings expectations and management earnings forecasts","year":2010,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":142,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"National University of Singapore; York University","keywords":"Consistency (knowledge bases); Earnings; Suspect; Economics; Earnings management; Business; Actuarial science; Accounting; Econometrics; Computer science; Psychology","score_opus":0.009056858907027865,"score_gpt":0.20439622803032634,"score_spread":0.19533936912329847,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1972957702","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":[0.9890452,0.000076369906,0.0006573217,0.0005540542,0.00040278802,0.0001516153,5.982747e-7,0.000029943812,0.009082081],"genre_scores_gemma":[0.9937545,0.00016903524,0.0045416565,0.00042983427,0.0007882375,0.0000065214895,0.0000019022693,0.000040437815,0.00026787032],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99834937,0.000009720583,0.00082699297,0.00029951075,0.00015072087,0.00036368315],"domain_scores_gemma":[0.9887471,0.00015573968,0.01079879,0.0001304936,0.00013918153,0.000028695933],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013373035,0.00022603349,0.00037527524,0.00053628307,0.00033971848,0.0006499944,0.0002268617,0.00008148549,0.00005413454],"category_scores_gemma":[0.00325155,0.00021657947,0.00006804974,0.00025240847,0.00009605436,0.0018655679,0.00030346127,0.00056697027,0.000015117809],"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":[0.000085814805,0.000049468472,0.863505,0.0004041453,0.00009198695,0.000061006096,0.0010297595,0.00063856744,0.0002411535,0.004734871,0.0003890863,0.12876913],"study_design_scores_gemma":[0.003908521,0.00007877944,0.8347568,0.0011976443,0.00027957867,0.00023898852,0.014216958,0.01929736,0.000049428098,0.002320926,0.12255594,0.0010991034],"about_ca_topic_score_codex":0.00016081442,"about_ca_topic_score_gemma":0.00041986667,"teacher_disagreement_score":0.12767003,"about_ca_system_score_codex":0.00003873296,"about_ca_system_score_gemma":0.000024225825,"threshold_uncertainty_score":0.88318545},"labels":[],"label_agreement":null},{"id":"W1996666670","doi":"10.1016/j.jacceco.2003.06.005","title":"Auditor choice and the cost of debt capital for newly public firms","year":2004,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":979,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McGill University; Memorial University of Newfoundland","funders":"","keywords":"Credibility; Information asymmetry; Debt; Audit; Cost of capital; Extant taxon; Business; Monetary economics; Initial public offering; Capital structure; Capital market; Auditor's report; Accounting; Economics; Finance; Microeconomics","score_opus":0.00979931329120816,"score_gpt":0.19827807778135362,"score_spread":0.18847876449014545,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1996666670","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":[0.9831062,0.00028118197,0.010623904,0.0043292292,0.00064567936,0.00021171998,0.0000033753638,0.000010401733,0.00078833604],"genre_scores_gemma":[0.99527395,0.00023221658,0.00055850914,0.0009571887,0.0028758396,0.0000049238292,0.0000017760425,0.00002315538,0.00007242786],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99899495,0.000004354802,0.0005259713,0.00014750283,0.00009813542,0.00022909931],"domain_scores_gemma":[0.98867905,0.0001916679,0.010798112,0.00011003734,0.00020436362,0.000016780357],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001088775,0.00014037828,0.000323688,0.00013628505,0.00022021934,0.000518106,0.00025233597,0.00005025793,0.000011476859],"category_scores_gemma":[0.0035494496,0.000107651584,0.00010380785,0.0000892007,0.00014384057,0.0016504143,0.0001508603,0.00016878844,0.000004700166],"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":[0.0007176238,0.000281125,0.40323856,0.0015603516,0.0009647844,0.0000086933815,0.0014584885,0.014040521,0.00022660001,0.250956,0.014077885,0.31246936],"study_design_scores_gemma":[0.020163242,0.00010924322,0.17292544,0.00041439434,0.0004933917,0.000066140004,0.0026319053,0.008211326,0.00006719505,0.041560877,0.7525882,0.00076861616],"about_ca_topic_score_codex":0.0002576099,"about_ca_topic_score_gemma":0.00015174822,"teacher_disagreement_score":0.7385104,"about_ca_system_score_codex":0.000046271194,"about_ca_system_score_gemma":0.000039470957,"threshold_uncertainty_score":0.4996108},"labels":[],"label_agreement":null},{"id":"W2023709201","doi":"10.1016/j.jacceco.2006.09.003","title":"Executive compensation and capital structure: The effects of convertible debt and straight debt on CEO pay","year":2006,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":153,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Executive compensation; Convertible bond; Incentive; Capital structure; Debt; Shareholder; Business; Leverage (statistics); Monetary economics; Internal debt; Weighted average cost of capital; Debt levels and flows; Financial system; Finance; Corporate governance; Economics; Economic capital; Profit (economics); Microeconomics","score_opus":0.004350463940935549,"score_gpt":0.1661871309358504,"score_spread":0.16183666699491486,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2023709201","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":[0.99843115,0.00034714834,0.000027057025,0.00038998507,0.00026525627,0.00007617772,0.000004155142,0.0000034436598,0.00045564355],"genre_scores_gemma":[0.9988583,0.00023090791,0.000042611962,0.00032838844,0.00049188,4.0902577e-7,0.0000017785164,0.000008958603,0.000036796693],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99943036,0.00000498854,0.000284594,0.000107226755,0.000060833558,0.00011199314],"domain_scores_gemma":[0.9989543,0.00011062762,0.0007850488,0.00006249097,0.00008035441,0.000007182913],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00018341829,0.00011040717,0.00021013901,0.00007105896,0.00011747091,0.00017361924,0.000069711605,0.000043939715,0.0000048344764],"category_scores_gemma":[0.000037982616,0.00007189545,0.000030576008,0.000053638898,0.000073793635,0.0007253226,0.000032931202,0.00012482787,8.4104164e-7],"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":[0.00030650306,0.000081332844,0.9262025,0.00064196374,0.00011229456,0.000017998556,0.0003430308,0.0006996753,0.0038345752,0.048519894,0.0032235757,0.016016698],"study_design_scores_gemma":[0.0012226035,0.000063669155,0.97997504,0.00015535716,0.00007962055,0.000030297158,0.00014871107,0.0017156018,0.0009722249,0.012207761,0.003270364,0.00015876451],"about_ca_topic_score_codex":0.00023047911,"about_ca_topic_score_gemma":0.0001709905,"teacher_disagreement_score":0.053772565,"about_ca_system_score_codex":0.000013942608,"about_ca_system_score_gemma":0.000016360857,"threshold_uncertainty_score":0.29318112},"labels":[],"label_agreement":null},{"id":"W2044169670","doi":"10.1016/j.jacceco.2007.04.004","title":"Intra-year shifts in the earnings distribution and their implications for earnings management","year":2007,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":134,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Earnings; Distribution (mathematics); Quarter (Canadian coin); Earnings response coefficient; Earnings management; Economics; Benchmark (surveying); Demographic economics; Logistic regression; Econometrics; Accounting; Statistics; Mathematics; Geography","score_opus":0.008857265939738988,"score_gpt":0.20875322788806078,"score_spread":0.1998959619483218,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2044169670","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":[0.9153239,0.000052876218,0.08043363,0.0025438282,0.00013039232,0.0002074216,0.00000362338,0.000013174325,0.0012911557],"genre_scores_gemma":[0.9975567,0.00020663186,0.0005503774,0.0008887443,0.0007186048,0.0000063267235,0.000010569651,0.000018514986,0.00004353093],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99896085,0.000006691188,0.00049973343,0.00018624683,0.000058408466,0.00028805243],"domain_scores_gemma":[0.9937426,0.000171563,0.005860322,0.000115934105,0.000095964664,0.000013654343],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0028389178,0.00014771457,0.0002046871,0.00018058276,0.00026615747,0.00042920336,0.00025253554,0.00005125452,0.0000051059137],"category_scores_gemma":[0.00087678025,0.00011762104,0.00006408701,0.00017958967,0.000056500474,0.0009451925,0.00012757348,0.00024578677,0.000004191978],"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":[0.00013244091,0.00007286114,0.72365594,0.0002651008,0.000097691955,0.0000033850447,0.0007960569,0.0004528414,0.000069856855,0.052665915,0.0027182216,0.21906969],"study_design_scores_gemma":[0.00062032376,0.000016779313,0.7733569,0.00006190974,0.000039451428,0.0000080321515,0.0019282133,0.0004012452,0.000003902385,0.0036765186,0.21975194,0.00013474602],"about_ca_topic_score_codex":0.000039261988,"about_ca_topic_score_gemma":0.00004452164,"teacher_disagreement_score":0.21893494,"about_ca_system_score_codex":0.000055533128,"about_ca_system_score_gemma":0.000008039627,"threshold_uncertainty_score":0.4796447},"labels":[],"label_agreement":null},{"id":"W2053381026","doi":"10.1016/j.jacceco.2007.12.002","title":"Dynamic incentives and retirement","year":2007,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Alberta","funders":"","keywords":"Incentive; Earnings; Term (time); Contractible space; Compensation (psychology); Economics; Labour economics; Microeconomics; Finance","score_opus":0.010107135416228713,"score_gpt":0.2014066377400095,"score_spread":0.1912995023237808,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2053381026","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":[0.9969138,0.00037890984,0.00030319946,0.00046297896,0.00033408948,0.00003281028,7.3539957e-7,0.000006135298,0.0015673478],"genre_scores_gemma":[0.99789363,0.0005831954,0.00035137232,0.0006369381,0.00046491297,1.6042534e-7,5.198509e-7,0.000009426607,0.000059825892],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9993471,0.0000011954821,0.00034383443,0.00010118866,0.000053605254,0.00015306238],"domain_scores_gemma":[0.9990768,0.000026341135,0.00074496394,0.00005758103,0.00008372086,0.000010582214],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007967931,0.00008885121,0.00016592484,0.00011998906,0.00009384221,0.00018905137,0.000080766215,0.000035524503,0.000008289515],"category_scores_gemma":[0.00003991724,0.000082304585,0.000034312212,0.00006747997,0.00004136184,0.0011998321,0.000058397374,0.000105930056,0.000005982257],"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":[0.00017182891,0.00004742736,0.92226094,0.00013129979,0.00004525568,0.000024893425,0.000097557364,0.00008314256,0.00036289485,0.0054976144,0.0008625565,0.07041457],"study_design_scores_gemma":[0.0007321874,0.00001961007,0.9333868,0.00009957222,0.000037719074,0.000026709778,0.0003406624,0.001991394,0.000028214847,0.0030979565,0.06006629,0.0001728508],"about_ca_topic_score_codex":0.000041815376,"about_ca_topic_score_gemma":0.00009339755,"teacher_disagreement_score":0.07024172,"about_ca_system_score_codex":0.000029386032,"about_ca_system_score_gemma":0.00001290639,"threshold_uncertainty_score":0.33562836},"labels":[],"label_agreement":null},{"id":"W2058570224","doi":"10.1016/j.jacceco.2006.04.006","title":"Weighing the evidence on the relation between external corporate financing activities, accruals and stock returns","year":2006,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Accrual; Profitability index; Stock (firearms); Balance sheet; Business; External financing; Corporate finance; Economics; Finance; Monetary economics; Earnings; Debt; Geography","score_opus":0.027928213574290085,"score_gpt":0.20783996149751618,"score_spread":0.1799117479232261,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2058570224","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":[0.9911338,0.0003162179,0.0044971113,0.0026586894,0.0002904653,0.00012309896,0.0000012228845,0.000015222432,0.0009641772],"genre_scores_gemma":[0.9956307,0.00022667607,0.0001522025,0.00080174836,0.0029678023,0.0000020864486,7.9507294e-7,0.000022911478,0.00019507606],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9988671,0.000023065704,0.00052623433,0.00018662428,0.00016873176,0.00022826632],"domain_scores_gemma":[0.98367983,0.0006006285,0.0154765695,0.00015670103,0.00007702489,0.000009238331],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0022033053,0.00017192766,0.00024017623,0.000118016964,0.0005668023,0.0010621522,0.00028205788,0.000054524462,0.000013649978],"category_scores_gemma":[0.0016180556,0.000115058254,0.00006330725,0.000118309144,0.000079460544,0.0023983235,0.00018749294,0.00045440297,0.0000073914753],"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":[0.0000805111,0.000018725734,0.9142774,0.00010764861,0.000069799506,0.000009288866,0.0002627552,0.0031986893,0.00034413012,0.02175871,0.0027244831,0.0571479],"study_design_scores_gemma":[0.00037817718,0.000030074114,0.95903933,0.00085306243,0.00013026784,0.000017616103,0.0004650145,0.004432952,0.00008401711,0.01479468,0.019510923,0.0002638858],"about_ca_topic_score_codex":0.00022571182,"about_ca_topic_score_gemma":0.000055079483,"teacher_disagreement_score":0.056884013,"about_ca_system_score_codex":0.000069383575,"about_ca_system_score_gemma":0.000025170706,"threshold_uncertainty_score":0.99997485},"labels":[],"label_agreement":null},{"id":"W2060700143","doi":"10.1016/j.jacceco.2010.07.002","title":"Target ratcheting and effort reduction","year":2010,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":158,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Retail sales; Business; Sales management; Marketing; Sales journal","score_opus":0.007389936648943848,"score_gpt":0.18076069005580683,"score_spread":0.17337075340686298,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2060700143","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":[0.9971531,0.000053455187,0.00003654722,0.0007232518,0.0009745267,0.000029981942,6.328484e-7,0.000008520307,0.0010199675],"genre_scores_gemma":[0.99600416,0.00013699922,0.0008311769,0.00025136702,0.0027069552,4.3005886e-7,7.441349e-7,0.000011672805,0.000056504894],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99942285,0.0000010097629,0.0003004546,0.00010676896,0.000043266988,0.00012562622],"domain_scores_gemma":[0.999042,0.00001261963,0.00077080744,0.000065966124,0.00009808378,0.000010573858],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005928415,0.00008960678,0.00017086344,0.00009488208,0.00012808149,0.00025466463,0.000076198296,0.000054568183,0.000017243476],"category_scores_gemma":[0.000058558195,0.00008390103,0.00003748299,0.000060835773,0.000039478233,0.0016671953,0.00004354935,0.0002327825,0.0000072225703],"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":[0.00006050933,0.0000242006,0.97644,0.00007757563,0.000023238175,0.000005599683,0.00006090747,0.00015585868,0.002628454,0.0017262789,0.0020622315,0.016735155],"study_design_scores_gemma":[0.0010267213,0.000022016726,0.75793403,0.00007737804,0.00006002687,0.00027240365,0.0003132322,0.0032666668,0.00045748337,0.005155093,0.23109902,0.00031589353],"about_ca_topic_score_codex":0.00006327984,"about_ca_topic_score_gemma":0.000025090716,"teacher_disagreement_score":0.2290368,"about_ca_system_score_codex":0.000007937256,"about_ca_system_score_gemma":0.000019931644,"threshold_uncertainty_score":0.3421385},"labels":[],"label_agreement":null},{"id":"W2067267464","doi":"10.1016/j.jacceco.2013.12.002","title":"The turn-of-the-year effect and tax-loss-selling by institutional investors","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":42,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Capitalization; Quarter (Canadian coin); Incentive; Institutional investor; Monetary economics; Market capitalization; Point (geometry); Business; Basis point; Economics; Finance; Interest rate; Market economy; Corporate governance","score_opus":0.008511629461809502,"score_gpt":0.17674437206123428,"score_spread":0.16823274259942478,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2067267464","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":[0.99317145,0.0021165644,0.000086690474,0.00055802224,0.0006823567,0.000049610084,0.000013005176,0.0000021905685,0.0033201093],"genre_scores_gemma":[0.9972686,0.0021175193,0.00015900478,0.00015476307,0.00021017979,9.62176e-7,4.955113e-7,0.00000825941,0.00008022464],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9991425,0.000016354028,0.000568433,0.00011130273,0.00002247036,0.00013889301],"domain_scores_gemma":[0.99879944,0.00017630222,0.0008556335,0.000102654405,0.000026363821,0.000039624672],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014647291,0.00009796191,0.00027052796,0.00005959572,0.00029953237,0.0001685181,0.00016736153,0.00006247372,0.000004536658],"category_scores_gemma":[0.0002570271,0.00006883081,0.000081319355,0.000048144706,0.0002335012,0.0003468598,0.000045910998,0.00016757078,0.0000026767193],"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":[0.000056317756,0.000020758995,0.51121306,0.000066463814,0.00007786013,2.8431555e-7,0.00018525575,0.000288601,0.00004595355,0.4824697,0.0019382075,0.0036375106],"study_design_scores_gemma":[0.00212811,0.0004895592,0.23434916,0.00017777078,0.00004599646,0.00008125937,0.00018622632,0.006560031,0.00060761505,0.1932782,0.5616041,0.00049201306],"about_ca_topic_score_codex":0.000045383986,"about_ca_topic_score_gemma":0.000008777128,"teacher_disagreement_score":0.55966586,"about_ca_system_score_codex":0.000032151693,"about_ca_system_score_gemma":0.000025965815,"threshold_uncertainty_score":0.28068388},"labels":[],"label_agreement":null},{"id":"W2081788629","doi":"10.1016/j.jacceco.2011.12.002","title":"Evidence on the determinants and economic consequences of delegated monitoring","year":2011,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":59,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Debt; Default; Creditor; Quality (philosophy); Monetary economics; Business; Economics; Interest rate; Acceleration; Finance","score_opus":0.07808551571501465,"score_gpt":0.24999799217885674,"score_spread":0.17191247646384208,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2081788629","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":[0.99737185,0.0015209574,0.0000275145,0.00017819331,0.00041958055,0.000063029256,0.00000750777,0.0000039056267,0.00040748826],"genre_scores_gemma":[0.9975512,0.0018239764,0.00048138836,0.000023996596,0.00009825588,0.0000010384994,5.734369e-8,0.000009918629,0.0000101915075],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99877214,0.0000164021,0.00086942955,0.00017475065,0.00001849743,0.0001487483],"domain_scores_gemma":[0.998105,0.00030647067,0.0013356169,0.00016793025,0.00004722035,0.000037784732],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0017256817,0.00010690644,0.00033776354,0.00015514296,0.00011303617,0.00007873708,0.0002134786,0.000061847735,0.000035981502],"category_scores_gemma":[0.0002954834,0.000084288185,0.00006178619,0.00004573536,0.00023035576,0.0005045798,0.00004395935,0.00012820157,0.0000061911273],"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":[0.000029866818,0.000018249011,0.98552704,0.000021565582,0.00002540791,6.4456435e-7,0.00082089845,0.00010934241,0.000037830792,0.010989548,0.0000060485104,0.002413559],"study_design_scores_gemma":[0.0003232507,0.00023234033,0.95211893,0.00026471374,0.000019971054,0.00007688851,0.0004914269,0.003228835,0.0042567276,0.038617864,0.00015251336,0.00021654333],"about_ca_topic_score_codex":0.00018022061,"about_ca_topic_score_gemma":0.000017067789,"teacher_disagreement_score":0.033408117,"about_ca_system_score_codex":0.00006838203,"about_ca_system_score_gemma":0.00004296427,"threshold_uncertainty_score":0.34371725},"labels":[],"label_agreement":null},{"id":"W2095221159","doi":"10.1016/j.jacceco.2009.08.003","title":"Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners","year":2009,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":306,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Shareholder; Corporate governance; Accounting; Audit; Business; Equity (law); Transparency (behavior); State ownership; Empirical evidence; Politics; Emerging markets; Finance; Political science","score_opus":0.02005864897284276,"score_gpt":0.23151388618437466,"score_spread":0.2114552372115319,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2095221159","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":[0.9951799,0.0002149122,0.00024415908,0.0023745873,0.00010840053,0.0001031363,6.1930126e-7,0.000006191159,0.001768109],"genre_scores_gemma":[0.9970412,0.00031865225,0.00015984436,0.0017171892,0.0007012678,0.0000010350899,2.6033757e-7,0.000011314965,0.000049197362],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9989436,0.0000115817975,0.00054941466,0.00016044114,0.00013093888,0.000203983],"domain_scores_gemma":[0.99127966,0.00034308943,0.008157777,0.00012152803,0.000085212945,0.000012732182],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012049398,0.00013778043,0.00028535118,0.00017997288,0.00009551148,0.00025166708,0.0002465502,0.00003985597,0.000020060736],"category_scores_gemma":[0.0045828484,0.00010090082,0.000053696647,0.00014513574,0.000055360895,0.001271452,0.00009872334,0.00026394954,0.000006296901],"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":[0.00021946245,0.00006985645,0.86221164,0.00009562162,0.000051018167,0.0000057908564,0.00030547113,0.0019646597,0.0003495134,0.0035832217,0.0025499018,0.12859382],"study_design_scores_gemma":[0.0012803968,0.0001195579,0.8802168,0.00085545005,0.000062912266,0.000008278208,0.00095618435,0.011105465,0.00017878924,0.021403775,0.083478026,0.00033437894],"about_ca_topic_score_codex":0.000081001854,"about_ca_topic_score_gemma":0.000030827727,"teacher_disagreement_score":0.12825944,"about_ca_system_score_codex":0.000046080433,"about_ca_system_score_gemma":0.000022357404,"threshold_uncertainty_score":0.5486429},"labels":[],"label_agreement":null},{"id":"W2112705328","doi":"10.1016/s0165-4101(02)00099-x","title":"The effect of experience on security analyst underreaction","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":211,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Earnings; Quarter (Canadian coin); Economics; Business; Actuarial science; Financial economics; Finance","score_opus":0.00629709674872116,"score_gpt":0.20644540140979795,"score_spread":0.20014830466107678,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2112705328","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":[0.99081993,0.00009041829,0.0007497888,0.00016027477,0.00048598932,0.000059882084,2.5549681e-7,0.000007490659,0.0076259663],"genre_scores_gemma":[0.9991927,0.0001506894,0.000021736678,0.00016097484,0.0004086634,0.0000012413008,3.1146826e-7,0.000011992015,0.000051647356],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9991534,0.000017177264,0.0004231061,0.00012177511,0.00011885286,0.00016574118],"domain_scores_gemma":[0.98862666,0.00020235864,0.010957501,0.00012741187,0.00007653361,0.000009520413],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014456861,0.00011985151,0.00022911251,0.00011641539,0.0002403853,0.00028006185,0.00017354745,0.000036586654,0.000015204887],"category_scores_gemma":[0.0031410076,0.0000868029,0.00009163443,0.0001256468,0.000062716404,0.0008674889,0.000046914625,0.00019619502,0.000009815025],"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":[0.00042427747,0.00007940278,0.84439516,0.00034298783,0.0003042126,0.000010957858,0.00048467037,0.005880172,0.0003711209,0.039362997,0.0027511183,0.10559291],"study_design_scores_gemma":[0.004079059,0.00045921357,0.13048506,0.0005330343,0.00048467217,0.000077995,0.004576578,0.010541053,0.0042546056,0.010643776,0.8329521,0.0009128825],"about_ca_topic_score_codex":0.000055854616,"about_ca_topic_score_gemma":0.000025614918,"teacher_disagreement_score":0.83020097,"about_ca_system_score_codex":0.00004650468,"about_ca_system_score_gemma":0.000010596579,"threshold_uncertainty_score":0.37603062},"labels":[],"label_agreement":null},{"id":"W2154621866","doi":"10.1016/j.jacceco.2005.04.001","title":"Operating performance following open market share repurchase announcements","year":2005,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":65,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Share repurchase; Quarter (Canadian coin); Earnings; Business; Open market operation; Monetary economics; Capital market; Finance; Economics; Corporate governance; Shareholder; Monetary policy","score_opus":0.02047788852853101,"score_gpt":0.2222177429273756,"score_spread":0.20173985439884456,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2154621866","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":[0.98924077,0.00017922999,0.00003426037,0.00086070865,0.0004885883,0.00009878174,0.0000063057287,0.000010050019,0.009081303],"genre_scores_gemma":[0.9938767,0.00022505072,0.0010095251,0.0022516528,0.0020041228,0.0000026649077,0.000004235784,0.000021774184,0.0006042664],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.998862,0.000003942748,0.0005969242,0.00018981278,0.0001024753,0.00024480754],"domain_scores_gemma":[0.99861366,0.000022346941,0.0010691705,0.0001447408,0.00013352091,0.000016570177],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0011779774,0.00015770522,0.00030545323,0.00011639486,0.0002985068,0.0010854967,0.00043903413,0.00004893987,0.00011462448],"category_scores_gemma":[0.000094788076,0.00014923155,0.000082424805,0.00012455753,0.000017491211,0.0068085305,0.00026603998,0.00018371234,0.000031922147],"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":[0.00014380741,0.00010394681,0.9008344,0.0001443095,0.00010497911,0.000026787817,0.00013531135,0.003408699,0.00013222695,0.00038408255,0.025043476,0.069538],"study_design_scores_gemma":[0.0028822536,0.000055448003,0.22616301,0.00059871405,0.000094341216,0.00006316768,0.0003495277,0.055724584,0.000049392733,0.00025184476,0.7132254,0.000542295],"about_ca_topic_score_codex":0.000055562447,"about_ca_topic_score_gemma":0.000041074047,"teacher_disagreement_score":0.68818194,"about_ca_system_score_codex":0.000063935164,"about_ca_system_score_gemma":0.000054781398,"threshold_uncertainty_score":0.9999515},"labels":[],"label_agreement":null},{"id":"W2752294273","doi":"10.1016/j.jacceco.2020.101366","title":"Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Wilfrid Laurier University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Equity (law); Debt; Pension; Equity value; Business; Settlement (finance); Economics; Finance; Monetary economics; Internal debt; Debt levels and flows; Payment","score_opus":0.03325997456273201,"score_gpt":0.22520251786487902,"score_spread":0.191942543302147,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2752294273","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":[0.9973,0.00044968602,0.00010549131,0.0017527665,0.00013091785,0.00006341681,0.0000018029709,0.0000073181664,0.00018854206],"genre_scores_gemma":[0.99685264,0.00031023833,0.0003413104,0.0017786192,0.0007049225,4.648907e-7,0.000003127243,0.0000066161124,0.0000020645116],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9989282,0.000009317204,0.000712401,0.00009597698,0.00012940151,0.0001246879],"domain_scores_gemma":[0.9980912,0.00028506707,0.001241379,0.00008031984,0.00028625823,0.000015784704],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010015708,0.00011056489,0.00029823385,0.00010533041,0.00016713065,0.00051325,0.00017406138,0.000044496835,0.00002791133],"category_scores_gemma":[0.0011566279,0.00008275807,0.00007518879,0.00011284334,0.0000696058,0.004272755,0.00029610188,0.00013774924,0.0000046351497],"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":[0.00015750417,0.000009641558,0.98566335,0.00024782735,0.000033902466,0.0000010670402,0.0014056353,0.00060491444,0.00045972018,0.0009890709,0.00053012714,0.009897263],"study_design_scores_gemma":[0.0016160314,0.00011168005,0.7408651,0.0012041554,0.0007093009,0.000012033291,0.0072802836,0.22953068,0.00037775253,0.008582281,0.0092289215,0.00048179613],"about_ca_topic_score_codex":0.00033778598,"about_ca_topic_score_gemma":0.00004033535,"teacher_disagreement_score":0.24479824,"about_ca_system_score_codex":0.00001607351,"about_ca_system_score_gemma":0.000028675438,"threshold_uncertainty_score":0.49492815},"labels":[],"label_agreement":null},{"id":"W2780045407","doi":"10.1016/j.jacceco.2020.101356","title":"Investor communication and the benefits of cross-listing","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":41,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"University of Toronto; University of Michigan","keywords":"Listing (finance); Business; Cross listing; Financial economics; Accounting; Economics; Finance; Corporate governance","score_opus":0.04694729364626895,"score_gpt":0.22494134796435583,"score_spread":0.17799405431808688,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2780045407","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":[0.9839706,0.0070358575,0.000022723612,0.0026378855,0.00009276641,0.00004304085,0.00001149101,0.000002574731,0.006183089],"genre_scores_gemma":[0.9938024,0.0046463897,0.00069542474,0.0006951835,0.00013831643,6.3332385e-7,6.483826e-7,0.0000073308543,0.000013659512],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9991334,0.000009816148,0.0006767461,0.000084955806,0.000012413454,0.00008267871],"domain_scores_gemma":[0.9985693,0.00012337927,0.0011360348,0.000086915934,0.0000467107,0.000037657577],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009312507,0.0000690063,0.00031650474,0.00004708014,0.000114000024,0.00016992712,0.00015117803,0.000041694922,0.000010696981],"category_scores_gemma":[0.00035596886,0.00005823734,0.00005356193,0.00004442601,0.00022562411,0.0005046683,0.00006743524,0.00012901878,0.0000017497097],"study_design_candidate":"theoretical_or_conceptual","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":[0.000114667164,0.000011572487,0.17526527,0.000064057334,0.0000470047,1.6648555e-7,0.0016425977,0.000552379,0.0000057913558,0.8203382,0.00023236473,0.0017259525],"study_design_scores_gemma":[0.0061622867,0.00033932523,0.6885579,0.00018656871,0.000056518988,0.000051563402,0.0016835161,0.025812922,0.00013279814,0.23459947,0.041919902,0.0004972291],"about_ca_topic_score_codex":0.000070620496,"about_ca_topic_score_gemma":0.000004774021,"teacher_disagreement_score":0.5857387,"about_ca_system_score_codex":0.000012129645,"about_ca_system_score_gemma":0.000016108419,"threshold_uncertainty_score":0.23748498},"labels":[],"label_agreement":null},{"id":"W2966842951","doi":"10.1016/j.jacceco.2023.101598","title":"Financial reporting and disclosure practices in China","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":61,"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; University of Toronto","funders":"","keywords":"Earnings; China; Business; Accounting; Capital market; Empirical evidence; Earnings management; Voluntary disclosure; Finance","score_opus":0.016387673297890717,"score_gpt":0.23645380088187867,"score_spread":0.22006612758398797,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2966842951","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":[0.9953102,0.0001046454,0.00016234662,0.0018451633,0.00037941107,0.00006076962,5.620555e-7,0.000025727477,0.0021111942],"genre_scores_gemma":[0.9974388,0.00040227306,0.00017072851,0.0003498469,0.0014678407,0.0000013030336,0.0000015654678,0.000020025323,0.00014763763],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9985101,0.0000062070144,0.00094332104,0.000195427,0.000099840865,0.0002450738],"domain_scores_gemma":[0.949803,0.000070353184,0.04997628,0.000084606494,0.00005578198,0.000009951024],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.002665174,0.00012924489,0.00030266072,0.0003354776,0.00015284025,0.0005152159,0.00013733456,0.000055503817,0.000011367511],"category_scores_gemma":[0.020624535,0.00012516395,0.000049412927,0.000269029,0.0000356188,0.002379061,0.00023294991,0.00030421006,0.000014016525],"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":[0.0000321401,0.000017079992,0.9341864,0.00017964166,0.00001961153,0.00007443905,0.0001920569,0.0008735162,0.000043553762,0.0020477877,0.0015715514,0.060762245],"study_design_scores_gemma":[0.000523382,0.0000119236365,0.93603754,0.00016917211,0.00003630927,0.000040671897,0.0005229464,0.0046803295,0.000005292741,0.004072628,0.053710457,0.00018935853],"about_ca_topic_score_codex":0.00021924566,"about_ca_topic_score_gemma":0.00015600477,"teacher_disagreement_score":0.060572885,"about_ca_system_score_codex":0.000028174041,"about_ca_system_score_gemma":0.000028757378,"threshold_uncertainty_score":0.9876252},"labels":[],"label_agreement":null},{"id":"W3087343119","doi":"10.1016/j.jacceco.2020.101362","title":"Alternative evidence and views on asymmetric loan loss provisioning","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Housing Market and Economics","field":"Economics, Econometrics and Finance","cited_by":17,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Non-performing loan; Loan; Econometrics; Quality (philosophy); Information asymmetry; Measure (data warehouse); Asymmetry; Economics; Actuarial science; Business; Computer science; Microeconomics; Finance; Data mining","score_opus":0.063160311080297,"score_gpt":0.24746636378331432,"score_spread":0.1843060527030173,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3087343119","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":[0.986455,0.0018917794,0.0005957,0.0022256023,0.0004438392,0.00008601938,0.000008916605,0.0000100339375,0.008283077],"genre_scores_gemma":[0.98853076,0.008495874,0.0011079118,0.0011864062,0.0006284452,0.0000010044422,5.644058e-7,0.00002667212,0.000022362254],"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","domain_scores_codex":[0.9984404,0.000014926814,0.00096981897,0.00031714828,0.000024401,0.00023331685],"domain_scores_gemma":[0.9980986,0.00025639593,0.00130547,0.00011794862,0.000043652453,0.00017789552],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012651063,0.00017774662,0.00058698445,0.00029023163,0.00013411706,0.00035163693,0.00021267754,0.00008355473,0.000027718084],"category_scores_gemma":[0.0006683535,0.00018936857,0.000103906954,0.00012601342,0.00006292054,0.00092929875,0.000098894336,0.0003075203,0.000056431527],"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":[0.00070534507,0.00018196832,0.7318185,0.00038856416,0.00041150034,0.000055076238,0.0059130606,0.0068032863,0.000032101234,0.06760763,0.0019597376,0.18412323],"study_design_scores_gemma":[0.009885281,0.005014112,0.12825389,0.0017934062,0.00022258928,0.0007966925,0.0026747808,0.3777451,0.0008199616,0.13934138,0.32934424,0.0041085794],"about_ca_topic_score_codex":0.000031595693,"about_ca_topic_score_gemma":0.00000440667,"teacher_disagreement_score":0.6035646,"about_ca_system_score_codex":0.000090828566,"about_ca_system_score_gemma":0.000031229003,"threshold_uncertainty_score":0.77222264},"labels":[],"label_agreement":null},{"id":"W3121983112","doi":"10.1016/j.jacceco.2018.08.009","title":"Managing reputation: Evidence from biographies of corporate directors","year":2018,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":62,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"","keywords":"Reputation; Bankruptcy; Business; Accounting; Capital market; Stock (firearms); Corporate governance; Stock price; Finance; Political science; Law","score_opus":0.02064086184673167,"score_gpt":0.20979425809132093,"score_spread":0.18915339624458927,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3121983112","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":[0.9909558,0.00040544686,0.005987926,0.0005882745,0.00070636946,0.00005178486,0.0000016967645,0.000021180376,0.001281515],"genre_scores_gemma":[0.9953355,0.00084072165,0.0012905581,0.00036087993,0.002095144,6.109606e-7,0.0000015757936,0.000020690306,0.00005432031],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9988642,0.000007684209,0.000635574,0.00019094076,0.0001272815,0.00017436592],"domain_scores_gemma":[0.9754857,0.0001106498,0.023938922,0.00014004696,0.00031207947,0.000012614396],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008830677,0.00014183024,0.000303265,0.00039828246,0.00015349533,0.00034491703,0.00025255993,0.000041795036,0.00006458581],"category_scores_gemma":[0.0017013069,0.00013896156,0.00009247988,0.00031363123,0.00016594004,0.0024333475,0.00016756768,0.00013262736,0.000020657559],"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":[0.00011621468,0.00002512707,0.8979791,0.00015425542,0.00017145083,0.000008948332,0.00029998957,0.0006169244,0.0005400194,0.0012602385,0.0022423149,0.09658545],"study_design_scores_gemma":[0.0012410837,0.00011436769,0.88131297,0.0019806258,0.00044552478,0.000018575454,0.0018297433,0.013602365,0.0011227394,0.030488212,0.06710781,0.0007359946],"about_ca_topic_score_codex":0.0005392064,"about_ca_topic_score_gemma":0.0000857735,"teacher_disagreement_score":0.09584946,"about_ca_system_score_codex":0.000023879342,"about_ca_system_score_gemma":0.00001718766,"threshold_uncertainty_score":0.5666688},"labels":[],"label_agreement":null},{"id":"W3123311313","doi":"10.1016/j.jacceco.2011.02.002","title":"Do delays in expected loss recognition affect banks' willingness to lend?","year":2011,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":533,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"University of Missouri","keywords":"Crunch; Recession; Capital (architecture); Monetary economics; Economics; Credit crunch; Loan; Provisioning; Capital requirement; Affect (linguistics); Business; Financial system; Finance; Microeconomics; Macroeconomics; Incentive","score_opus":0.03988496392637799,"score_gpt":0.22471629728684303,"score_spread":0.18483133336046503,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3123311313","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":[0.9956443,0.0006034965,0.0010356251,0.00010223108,0.0005907615,0.00011195159,0.000018624996,0.000011136675,0.0018819231],"genre_scores_gemma":[0.99665284,0.0002612512,0.0027808063,0.000077667486,0.00018994218,0.0000031884342,0.0000021118117,0.000021937796,0.000010267889],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99837464,0.000017705379,0.0010446106,0.0002797159,0.000025597696,0.0002577267],"domain_scores_gemma":[0.9987502,0.00008560397,0.0008270145,0.00017515266,0.000088407105,0.00007359606],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0017360568,0.00014346115,0.00043174098,0.00045288797,0.00008046595,0.00011850903,0.00019331904,0.000113433576,0.00012273528],"category_scores_gemma":[0.00025369297,0.00016788318,0.00009363769,0.00022112185,0.000043691267,0.00063963357,0.000045849454,0.00019497554,0.00004331128],"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":[0.00009012856,0.00015217913,0.97740495,0.00003905627,0.00003298092,0.0000050376284,0.0039453916,0.0007551068,0.000013128885,0.00451616,0.000040738945,0.013005143],"study_design_scores_gemma":[0.0010533067,0.00020067336,0.9408604,0.00011396447,0.000013348706,0.000085344174,0.0003956936,0.0022175144,0.00017940332,0.053561985,0.0009068847,0.00041151908],"about_ca_topic_score_codex":0.00013511142,"about_ca_topic_score_gemma":0.00008612271,"teacher_disagreement_score":0.049045824,"about_ca_system_score_codex":0.00016978345,"about_ca_system_score_gemma":0.00003013125,"threshold_uncertainty_score":0.68460774},"labels":[],"label_agreement":null},{"id":"W3125117705","doi":"10.1016/j.jacceco.2020.101299","title":"The spillover effects of MD&A disclosures for real investment: The role of industry competition","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":205,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University","funders":"Social Sciences and Humanities Research Council of Canada; Université de Toulouse; University of Alberta; Royal Bank of Canada","keywords":"Spillover effect; Competition (biology); Investment (military); Business; Association (psychology); Economics; Monetary economics; Industrial organization; Microeconomics; Psychology","score_opus":0.009057508192480435,"score_gpt":0.1962087030980672,"score_spread":0.18715119490558677,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125117705","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":[0.99402267,0.0004007634,0.0007501629,0.0014941101,0.0002177502,0.00016941431,0.0000031049885,0.000006478034,0.0029355204],"genre_scores_gemma":[0.9971282,0.0004776468,0.00012913866,0.0010269198,0.0011860788,0.000002799706,0.000001955693,0.000017263072,0.000029983332],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9991396,0.000009610828,0.00048772673,0.00010353732,0.000109490735,0.00015001235],"domain_scores_gemma":[0.9887938,0.00025005516,0.010714957,0.00010420421,0.000124647,0.000012356887],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00061702146,0.000110930974,0.00023782163,0.000045864035,0.00017832588,0.00017705826,0.00027500762,0.00005931226,0.000006264829],"category_scores_gemma":[0.0018366823,0.000073747535,0.000104506624,0.00008834131,0.00010053221,0.00057471823,0.0001442207,0.00022939731,0.0000026635564],"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":[0.0006893122,0.00016787488,0.52304006,0.002307953,0.00087904953,0.000003079238,0.0014632775,0.0060563125,0.0046835155,0.3463867,0.01686844,0.09745443],"study_design_scores_gemma":[0.0018887261,0.00011847394,0.09295365,0.00040329888,0.00038612165,0.0000049570785,0.0018499062,0.0046832496,0.0013659452,0.019659938,0.87637866,0.00030707958],"about_ca_topic_score_codex":0.00008221146,"about_ca_topic_score_gemma":0.000024321422,"teacher_disagreement_score":0.8595102,"about_ca_system_score_codex":0.000018855135,"about_ca_system_score_gemma":0.000020904983,"threshold_uncertainty_score":0.30073372},"labels":[],"label_agreement":null},{"id":"W3125385461","doi":"10.1016/j.jacceco.2011.06.003","title":"14-Week quarters","year":2011,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Stock (firearms); Names of the days of the week; Fiscal year; Economics; Monetary economics; Business; Finance; Geography","score_opus":0.01626550491282856,"score_gpt":0.18132229314170414,"score_spread":0.1650567882288756,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125385461","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":[0.96904254,0.000082444974,0.005384712,0.0003073525,0.00076830835,0.000050870105,5.623082e-7,0.000026225305,0.024337014],"genre_scores_gemma":[0.99581796,0.00010926506,0.0009444849,0.0013775323,0.0014959746,8.562357e-7,7.382779e-7,0.000027661541,0.00022551128],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9989856,0.0000040139607,0.0005071816,0.00015896483,0.00009482543,0.0002494032],"domain_scores_gemma":[0.9867729,0.000027180455,0.012932575,0.000121223195,0.00012892278,0.000017180333],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00075838907,0.00015024189,0.00025822798,0.00022574131,0.0001384852,0.00031205203,0.00026984964,0.00005027676,0.0001487818],"category_scores_gemma":[0.00081459386,0.00014665461,0.00009470915,0.00009997779,0.00005194729,0.0021450126,0.00012672557,0.00021763411,0.00010877109],"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":[0.00026716292,0.0002856733,0.5622191,0.00038360286,0.0003673413,0.00008191303,0.0015341039,0.00044202904,0.00012657841,0.033491403,0.023644287,0.3771568],"study_design_scores_gemma":[0.0022051232,0.00012192209,0.25710356,0.00025531443,0.00027932602,0.000095102056,0.0026979896,0.0030540992,0.00007998433,0.01478248,0.71847326,0.0008518237],"about_ca_topic_score_codex":0.00014582074,"about_ca_topic_score_gemma":0.000028637001,"teacher_disagreement_score":0.694829,"about_ca_system_score_codex":0.0000340929,"about_ca_system_score_gemma":0.000016718828,"threshold_uncertainty_score":0.5980401},"labels":[],"label_agreement":null},{"id":"W3126082141","doi":"10.1016/j.jacceco.2008.12.002","title":"The effect of earnings surprises on information asymmetry","year":2009,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":143,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"University of British Columbia","funders":"","keywords":"Earnings; Information asymmetry; Asymmetry; Economics; Monetary economics; Quarter (Canadian coin); Accounting; Finance","score_opus":0.003320193405807918,"score_gpt":0.18209250404144003,"score_spread":0.17877231063563212,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3126082141","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":[0.9901895,0.00006302492,0.00090712425,0.0007340144,0.00031689674,0.00007134421,4.264753e-7,0.000012569365,0.0077050794],"genre_scores_gemma":[0.99840564,0.00016326041,0.000049343562,0.0006974745,0.00062071974,4.6509354e-7,0.0000010497488,0.0000077172635,0.00005432093],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99908733,0.000009080607,0.00052693306,0.000072586365,0.00013454977,0.00016953601],"domain_scores_gemma":[0.98462826,0.00021059382,0.014938078,0.00010377218,0.000110323206,0.000008974494],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0016086124,0.00012301076,0.00023554843,0.00018953545,0.00021351161,0.00044479503,0.00022594065,0.000041694995,0.0000070998512],"category_scores_gemma":[0.0041300016,0.00008783345,0.00008817862,0.000121077836,0.000036841175,0.002088275,0.00005981693,0.00022686724,0.000026044676],"study_design_candidate":"design_other","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":[0.00031757864,0.000017254497,0.20986557,0.00013847328,0.00007431717,0.000001966542,0.000093457005,0.0037265513,0.000037339832,0.005025017,0.0049419957,0.7757605],"study_design_scores_gemma":[0.0017783976,0.00042171153,0.44246447,0.00029719365,0.00013543513,0.000014651786,0.0003700398,0.0032419388,0.0004099895,0.0013522052,0.549197,0.00031695518],"about_ca_topic_score_codex":0.000027608494,"about_ca_topic_score_gemma":0.0000027566825,"teacher_disagreement_score":0.7754435,"about_ca_system_score_codex":0.000030348954,"about_ca_system_score_gemma":0.000009845131,"threshold_uncertainty_score":0.4944296},"labels":[],"label_agreement":null},{"id":"W3137718624","doi":"10.1016/j.jacceco.2021.101403","title":"Gone with the wind: An externality of earnings pressure","year":2021,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":168,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Queen's University","funders":"","keywords":"Earnings; Externality; Enforcement; Incentive; Business; China; Financial crisis; Economics; Monetary economics; Accounting; Finance; Microeconomics; Macroeconomics","score_opus":0.007611218393714102,"score_gpt":0.19008185805971076,"score_spread":0.18247063966599666,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3137718624","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":[0.99358195,0.00026528916,0.0027281556,0.0012359635,0.00015909117,0.000049398943,0.0000014875187,0.000010792102,0.0019678802],"genre_scores_gemma":[0.997034,0.00009988023,0.0004639261,0.0008556734,0.0011174697,4.8968104e-7,0.000001589396,0.000022795126,0.00040413573],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9990379,0.000014941544,0.00042469928,0.00017637103,0.00015710325,0.00018894786],"domain_scores_gemma":[0.98612607,0.00005795187,0.013287207,0.00019659182,0.00031785524,0.0000143301495],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010742832,0.00013772873,0.0002970936,0.00007559636,0.00016625636,0.0004079966,0.00028796078,0.000043200038,0.00007965785],"category_scores_gemma":[0.000768626,0.0001014795,0.00006979914,0.00013143204,0.00008339464,0.00173035,0.00017758137,0.00029041863,0.0000052439104],"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":[0.000253649,0.00017226674,0.90640557,0.00054839806,0.00051704486,0.000050355222,0.0007870032,0.016266285,0.00084132893,0.006343622,0.0023558033,0.065458655],"study_design_scores_gemma":[0.0012690537,0.000060923812,0.5445899,0.00025839647,0.00039380926,0.0000980706,0.0020664977,0.003053791,0.00024124287,0.0010495575,0.44658616,0.00033263286],"about_ca_topic_score_codex":0.0001480428,"about_ca_topic_score_gemma":0.00007590131,"teacher_disagreement_score":0.44423035,"about_ca_system_score_codex":0.000014878749,"about_ca_system_score_gemma":0.000041504765,"threshold_uncertainty_score":0.41382137},"labels":[],"label_agreement":null},{"id":"W3155967393","doi":"10.1016/j.jacceco.2021.101417","title":"The demand for public information by local and nonlocal investors: Evidence from investor-level data","year":2021,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":73,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Portfolio; Public information; Order (exchange); Institutional investor; Business; Quarter (Canadian coin); Finance; Investor behavior; Economics; Financial economics; Monetary economics; Corporate governance; Public relations","score_opus":0.09567099100016632,"score_gpt":0.23532201525101534,"score_spread":0.13965102425084902,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3155967393","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":[0.95218486,0.018931132,0.02190195,0.005240579,0.0007396247,0.0000979155,0.00043223947,0.0000057889297,0.0004658918],"genre_scores_gemma":[0.97639817,0.017678896,0.004029498,0.0013866436,0.00035573196,0.0000042053452,0.00006622406,0.0000147709625,0.00006586403],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987952,0.000012973554,0.00080113136,0.00017730305,0.000025633472,0.00018772345],"domain_scores_gemma":[0.9983809,0.0003759206,0.00083033403,0.00023448985,0.0000946332,0.00008374275],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014442651,0.00011289027,0.00028936114,0.00006717183,0.00027497514,0.0008771703,0.00028044844,0.000087498476,0.000007940337],"category_scores_gemma":[0.00080468965,0.000100957244,0.000043080112,0.000054345794,0.00015363253,0.0037784416,0.00015789868,0.0001458029,0.0000042132106],"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":[0.00038057717,0.00015607513,0.24271864,0.00036197968,0.0007726614,0.00000538495,0.0025703083,0.0002693532,0.00008928207,0.37599048,0.18240373,0.19428152],"study_design_scores_gemma":[0.0012858585,0.00015902966,0.03569028,0.00013203967,0.000038443908,0.000048689086,0.0019407802,0.0699543,0.00008698821,0.07615804,0.8140988,0.0004068048],"about_ca_topic_score_codex":0.00015046143,"about_ca_topic_score_gemma":0.00011980266,"teacher_disagreement_score":0.63169503,"about_ca_system_score_codex":0.00005805923,"about_ca_system_score_gemma":0.0001362156,"threshold_uncertainty_score":0.8458574},"labels":[],"label_agreement":null},{"id":"W3169484913","doi":"10.1016/j.jacceco.2021.101423","title":"What's my target? Individual analyst forecasts and last-chance earnings management","year":2021,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Earnings; Earnings management; Business; Econometrics; Quarter (Canadian coin); Economics; Accounting; Actuarial science; Finance; Financial economics","score_opus":0.009261304184197046,"score_gpt":0.1936492400321243,"score_spread":0.18438793584792726,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3169484913","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":[0.98912627,0.0009392091,0.004820501,0.0012207401,0.000885945,0.000087217915,0.000001662923,0.000025345174,0.0028931163],"genre_scores_gemma":[0.9902295,0.0027843413,0.0026088,0.001978293,0.0016460925,0.00000303461,0.000009424282,0.00004524567,0.0006952747],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99836415,0.0000121867315,0.00066371466,0.000360994,0.00022272035,0.0003762623],"domain_scores_gemma":[0.9893721,0.000058397854,0.010144273,0.00017060808,0.00022049893,0.000034128603],"candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0011500496,0.00024802043,0.00043345336,0.0003220819,0.0002788553,0.002136339,0.0002655366,0.00007450633,0.00008507198],"category_scores_gemma":[0.0007312573,0.00026133764,0.00011188877,0.0002653361,0.00007275642,0.004616985,0.00059309823,0.00033420022,0.000026904198],"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":[0.00010794962,0.00014388043,0.5395748,0.0009906783,0.0010624387,0.0003319276,0.00078404887,0.0044698883,0.00009071261,0.008235355,0.006932995,0.4372753],"study_design_scores_gemma":[0.0022566868,0.00004190114,0.34304097,0.0007669729,0.0005322998,0.00017191848,0.007070945,0.0053190845,0.00010015369,0.004476992,0.6354353,0.0007867964],"about_ca_topic_score_codex":0.000023548588,"about_ca_topic_score_gemma":0.00004937573,"teacher_disagreement_score":0.62850225,"about_ca_system_score_codex":0.00004759143,"about_ca_system_score_gemma":0.000025868365,"threshold_uncertainty_score":0.9999839},"labels":[],"label_agreement":null},{"id":"W4226456985","doi":"10.1016/j.jacceco.2022.101490","title":"Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":69,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"Simon Fraser University; University of Toronto; American Accounting Association; Louisiana State University; National University of Singapore; Advanced Accelerator Applications; George Mason University","keywords":"Business; Incentive; Marketing; Product (mathematics); Service (business); Economics","score_opus":0.005102927401870293,"score_gpt":0.18750284293620706,"score_spread":0.18239991553433677,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4226456985","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":[0.98856395,0.000028903725,0.006117183,0.0019945193,0.00028309954,0.000509986,0.000007658908,0.000024177067,0.002470499],"genre_scores_gemma":[0.9972981,0.000023303628,0.0005653191,0.0014688463,0.0005333372,0.000032187945,0.0000039137535,0.000018731589,0.000056229634],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99886537,0.000011323692,0.00050470984,0.00017071616,0.00018551758,0.00026236125],"domain_scores_gemma":[0.9935383,0.000025099325,0.006179262,0.00010585195,0.000121669174,0.000029797911],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0011179255,0.0001662138,0.0002552197,0.00043118032,0.0004511893,0.001120593,0.00024668511,0.00003192068,0.000053755823],"category_scores_gemma":[0.00078279444,0.00016863522,0.000049670998,0.000268263,0.000026036156,0.0038818934,0.000571021,0.0003497141,0.000024344437],"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":[0.0016039492,0.00017951695,0.13595583,0.0013629433,0.00049225445,0.000037473255,0.009740339,0.11415472,0.00076526013,0.030272061,0.019950476,0.6854852],"study_design_scores_gemma":[0.0011647749,0.00017975896,0.057426643,0.00012614191,0.00008170466,0.00003182927,0.019455267,0.0021580164,0.000041758063,0.0023596445,0.9164198,0.0005546453],"about_ca_topic_score_codex":0.00017221239,"about_ca_topic_score_gemma":0.00003235994,"teacher_disagreement_score":0.89646935,"about_ca_system_score_codex":0.000138448,"about_ca_system_score_gemma":0.00005128244,"threshold_uncertainty_score":0.9999163},"labels":[],"label_agreement":null},{"id":"W4312221346","doi":"10.1016/j.jacceco.2022.101573","title":"Lost in standardization: Effects of financial statement database discrepancies on inference","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Accrual; Financial statement; Accounting; Cash flow; Earnings management; Business; Financial accounting; Cash flow statement; Earnings; Econometrics; Audit; Economics; Accounting information system","score_opus":0.007469909605429349,"score_gpt":0.2105539721299534,"score_spread":0.20308406252452404,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4312221346","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":[0.9922454,0.00009928073,0.0057828203,0.0003658691,0.00048274506,0.000115075105,0.00001276755,0.000006031646,0.000890041],"genre_scores_gemma":[0.9985971,0.0001551565,0.00019375599,0.0006039218,0.00036906416,0.000003574911,0.000006548994,0.000014039099,0.000056837885],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988659,0.000013470198,0.0005923743,0.00015251167,0.00019890399,0.00017681681],"domain_scores_gemma":[0.9901605,0.00011527173,0.009515257,0.000115875315,0.00008389,0.000009184619],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010539833,0.00012023882,0.00027543044,0.00027477636,0.00014670336,0.0001327534,0.00020688203,0.000017612872,0.00008037725],"category_scores_gemma":[0.0027338262,0.00012407803,0.00004845095,0.000178876,0.00003435132,0.00103531,0.00034815926,0.00024320224,0.00000508139],"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":[0.0008221073,0.0005473664,0.67799675,0.0019459146,0.00012286736,0.00013303322,0.000950898,0.14792031,0.0003753061,0.06554985,0.0077599534,0.09587566],"study_design_scores_gemma":[0.005642873,0.0004124401,0.31044576,0.0010272781,0.00016711281,0.000014668795,0.0018271123,0.01022808,0.00042366676,0.005708747,0.66325915,0.00084312365],"about_ca_topic_score_codex":0.00012278973,"about_ca_topic_score_gemma":0.000060267368,"teacher_disagreement_score":0.6554992,"about_ca_system_score_codex":0.00012185588,"about_ca_system_score_gemma":0.000063290885,"threshold_uncertainty_score":0.5059755},"labels":[],"label_agreement":null},{"id":"W4384831431","doi":"10.1016/j.jacceco.2023.101621","title":"Public environmental enforcement and private lender monitoring: Evidence from environmental covenants","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Energy, Environment, Economic Growth","field":"Economics, Econometrics and Finance","cited_by":53,"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":"Enforcement; Business; Collateral; Incentive; Covenant; Finance; Loan; Environmental pollution; Economics; Environmental protection; Microeconomics; Environmental science","score_opus":0.05750865750081885,"score_gpt":0.21108038915403554,"score_spread":0.1535717316532167,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4384831431","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":[0.99515456,0.0031434514,0.000103640195,0.00042399968,0.0006340409,0.00008692444,0.000104082144,0.0000152370185,0.00033407172],"genre_scores_gemma":[0.97238004,0.026322838,0.0005744918,0.00009997736,0.0004056242,0.000005092027,0.000011999213,0.000043300137,0.0001566052],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9979852,0.000015593087,0.0011020269,0.00044139277,0.000049943814,0.0004058698],"domain_scores_gemma":[0.9981793,0.00014942148,0.001222367,0.00025737265,0.0000025734873,0.00018895876],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0010213198,0.00024463507,0.0005154036,0.00030273965,0.00017649174,0.00024421114,0.0002750595,0.00012694333,0.00021558606],"category_scores_gemma":[0.00006662811,0.00028647188,0.00011220952,0.00004787632,0.0001326219,0.0013680944,0.0002943478,0.00024032994,0.00021257262],"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":[0.00002386666,0.000048166497,0.9926073,0.000013107621,0.00017599433,0.0000075170265,0.0004340205,0.00058733276,0.00077550375,0.0022014368,0.000103737206,0.0030220319],"study_design_scores_gemma":[0.0016492334,0.0001695506,0.94694936,0.000086695356,0.000039093968,0.000058097005,0.0009446783,0.005453377,0.0010810037,0.016306968,0.026607448,0.0006545032],"about_ca_topic_score_codex":0.000039899936,"about_ca_topic_score_gemma":0.0000020074317,"teacher_disagreement_score":0.045657933,"about_ca_system_score_codex":0.00035475488,"about_ca_system_score_gemma":0.000013820781,"threshold_uncertainty_score":0.99995875},"labels":[],"label_agreement":null},{"id":"W4399561063","doi":"10.1016/j.jacceco.2024.101705","title":"Fair value accounting standards and securities litigation","year":2024,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"University of Toronto; University of Iowa; University of Texas at Austin; University of Wisconsin-Madison; Pennsylvania State University; University of Arizona; Michigan State University","keywords":"Accounting; Fair value; Business; Value (mathematics); Mark-to-market accounting; Financial accounting; Accounting information system; Mathematics; Statistics","score_opus":0.005740375417831706,"score_gpt":0.2024238414635321,"score_spread":0.1966834660457004,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4399561063","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":[0.98414767,0.0018994741,0.005812777,0.0011317877,0.00096762436,0.00008070983,0.000007921876,0.00006994106,0.005882087],"genre_scores_gemma":[0.99442583,0.0009582439,0.00039939833,0.00070784375,0.0032479332,0.0000017990604,0.0000031385198,0.000043666525,0.0002121413],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99863935,0.000007270406,0.00059823145,0.00025394827,0.00022416336,0.0002770166],"domain_scores_gemma":[0.9944845,0.00010718808,0.0050704745,0.000097258875,0.00022120663,0.000019367533],"candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001826073,0.00020310258,0.00030408482,0.000356386,0.00024990595,0.0024479567,0.00016703621,0.000075758064,0.000041776613],"category_scores_gemma":[0.0016348069,0.0001999734,0.00008778834,0.0001649079,0.00008593651,0.0041406206,0.0002125451,0.0003418731,0.000013507142],"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":[0.00015665905,0.00006945081,0.1131456,0.0045127063,0.0005465964,0.00010588995,0.0018531667,0.002892593,0.00037014575,0.25957078,0.022280367,0.5944961],"study_design_scores_gemma":[0.0007764757,0.000059108355,0.018570542,0.0014256915,0.00024383888,0.000109089146,0.0019184233,0.035856918,0.00005490687,0.027983284,0.9124122,0.00058951107],"about_ca_topic_score_codex":0.00010240632,"about_ca_topic_score_gemma":0.000019231271,"teacher_disagreement_score":0.89013183,"about_ca_system_score_codex":0.00010670083,"about_ca_system_score_gemma":0.00006669114,"threshold_uncertainty_score":0.9985876},"labels":[],"label_agreement":null},{"id":"W4406445764","doi":"10.1016/j.jacceco.2025.101765","title":"Comply-or-explain regulation and investor protection","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":9,"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":"Erasmus Universiteit Rotterdam; Universiteit van Amsterdam; University of Oklahoma","keywords":"Investor protection; Business; Economics; Monetary economics; Financial system; Financial economics; Finance; Corporate governance","score_opus":0.021184885752092916,"score_gpt":0.1991937364291767,"score_spread":0.17800885067708377,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4406445764","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":[0.996011,0.00012260904,0.00082777115,0.0015493014,0.00035394903,0.000065807006,6.28876e-7,0.000008857212,0.0010600855],"genre_scores_gemma":[0.99776584,0.0001525175,0.00021840671,0.00094937277,0.0006122157,0.0000013014183,6.5675687e-7,0.0000062279737,0.00029344216],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9994909,0.0000028660647,0.00029013716,0.000094525654,0.000034729568,0.00008683342],"domain_scores_gemma":[0.99922067,0.00001938674,0.0006087862,0.00005635706,0.00008919492,0.000005595733],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00038449687,0.00007691203,0.00015832721,0.00016091988,0.00013142399,0.00024246341,0.000057899553,0.00004338456,0.000008377665],"category_scores_gemma":[0.000077090925,0.00006708531,0.00002567045,0.000114417,0.000029478513,0.0013433811,0.00003876651,0.00010098618,0.0000035990813],"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":[0.0010466317,0.00010678765,0.76788706,0.00092792313,0.00013804188,0.000012261081,0.00019965768,0.0018604634,0.0016636178,0.046115156,0.015150267,0.16489217],"study_design_scores_gemma":[0.0012782791,0.000030520903,0.7166068,0.00030664433,0.00006155226,0.000032547152,0.00024871627,0.021214517,0.0000647229,0.013738023,0.24622081,0.0001968807],"about_ca_topic_score_codex":0.00010482399,"about_ca_topic_score_gemma":0.000105488594,"teacher_disagreement_score":0.23107055,"about_ca_system_score_codex":0.000028316048,"about_ca_system_score_gemma":0.000029764647,"threshold_uncertainty_score":0.27356595},"labels":[],"label_agreement":null},{"id":"W4407874411","doi":"10.1016/j.jacceco.2025.101770","title":"The asset pricing and real implications of relationship intensity disclosure","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada; Shanghai University of Finance and Economics","keywords":"Capital asset pricing model; Asset (computer security); Business; Financial economics; Consumption-based capital asset pricing model; Intensity (physics); Economics; Econometrics; Monetary economics; Computer science; Computer security","score_opus":0.010608763176708492,"score_gpt":0.21820882950447631,"score_spread":0.2076000663277678,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4407874411","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":[0.9856546,0.00014257303,0.003547804,0.004351845,0.0002052659,0.000063035215,0.00000111768,0.000008692406,0.00602509],"genre_scores_gemma":[0.9986034,0.00040628514,0.00020470441,0.00032426332,0.00027712857,9.3512415e-7,0.0000011151276,0.000007525315,0.00017464766],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9992626,0.000005645743,0.00045449837,0.000105325984,0.000050063656,0.000121885976],"domain_scores_gemma":[0.99193835,0.00022659273,0.0075137555,0.0001205498,0.00019382394,0.0000069545295],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010176151,0.000082964536,0.00018287952,0.00013068685,0.0003658397,0.0003031517,0.0001595954,0.000037091973,0.0000018865287],"category_scores_gemma":[0.0025914258,0.00006628633,0.00004529907,0.00014723447,0.00007645156,0.00073380047,0.00018370342,0.0001872868,0.000001368261],"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":[0.000019077755,0.000008444,0.92299896,0.000064045205,0.00004208319,2.7509026e-7,0.00004247206,0.00014132193,0.000030102436,0.055871762,0.0015632997,0.01921812],"study_design_scores_gemma":[0.00021644055,0.0000048493134,0.95724314,0.00009026628,0.00007379434,0.000004237685,0.00045167262,0.0008313261,0.000005894812,0.0139579065,0.027054511,0.000065968285],"about_ca_topic_score_codex":0.00013107697,"about_ca_topic_score_gemma":0.00010478307,"teacher_disagreement_score":0.041913856,"about_ca_system_score_codex":0.000031887565,"about_ca_system_score_gemma":0.000024756706,"threshold_uncertainty_score":0.3102366},"labels":[],"label_agreement":null},{"id":"W4409839432","doi":"10.1016/j.jacceco.2025.101797","title":"Muni Disclosure: All talk and no trade?","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Insurance and Financial Risk Management","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University","funders":"","keywords":"Business; Economics","score_opus":0.012358430286646327,"score_gpt":0.20207777035472668,"score_spread":0.18971934006808036,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4409839432","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":[0.96867114,0.0037654494,0.0003275241,0.0015091113,0.00086486386,0.00006252455,0.000016639799,0.0000058530795,0.024776882],"genre_scores_gemma":[0.9896521,0.008191302,0.00055758905,0.00088154955,0.00022800217,0.0000013188695,0.0000010832487,0.000010575195,0.00047648136],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.99895066,0.0000045959728,0.0006877541,0.00016254792,0.0000134971015,0.00018093704],"domain_scores_gemma":[0.99924207,0.000037768197,0.0005431653,0.00011425369,0.000022305263,0.0000404631],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00074029545,0.00011299009,0.00038149543,0.00022995526,0.00009983345,0.00017078838,0.00013850717,0.000074613745,0.000013774691],"category_scores_gemma":[0.000074899624,0.00012168491,0.000082528226,0.00006839995,0.000047721507,0.00042221366,0.000063833686,0.00017409021,0.000014983688],"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":[0.00019462348,0.00020002163,0.47938251,0.00031559565,0.0005857472,0.000021901562,0.0011895493,0.00031327744,0.000036978035,0.44373667,0.013664843,0.060358267],"study_design_scores_gemma":[0.0010747657,0.0000902531,0.14323387,0.00006626452,0.000030518437,0.000027357397,0.0002399322,0.0022905574,0.000019111501,0.04714394,0.8055373,0.00024615147],"about_ca_topic_score_codex":0.000043254156,"about_ca_topic_score_gemma":0.000016058613,"teacher_disagreement_score":0.79187244,"about_ca_system_score_codex":0.000048166494,"about_ca_system_score_gemma":0.000016136199,"threshold_uncertainty_score":0.49621665},"labels":[],"label_agreement":null},{"id":"W4410315172","doi":"10.1016/j.jacceco.2025.101800","title":"Does observability of ratings shopping improve ratings quality?","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"Leonard N. Stern School of Business, New York University","keywords":"Observability; Quality (philosophy); Business; Econometrics; Computer science; Economics; Mathematics","score_opus":0.01009819403959562,"score_gpt":0.22582995976691903,"score_spread":0.21573176572732342,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410315172","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":[0.98654145,0.00008968399,0.0066330656,0.0018157887,0.0010252639,0.00013539333,0.000002575778,0.000026268057,0.0037305183],"genre_scores_gemma":[0.9956687,0.000083468876,0.0012993973,0.0015796177,0.0009125305,0.0000023847645,0.0000015664631,0.000020309655,0.00043203196],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99791527,0.000016640357,0.0013530776,0.00028200552,0.00015049124,0.00028250073],"domain_scores_gemma":[0.97717685,0.00023638485,0.02194364,0.00022696999,0.0004013089,0.000014872575],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002695796,0.00021405048,0.00058079377,0.0002562966,0.00021009371,0.00045861793,0.00037916098,0.00008605807,0.000035139044],"category_scores_gemma":[0.008080563,0.00016799524,0.00017498735,0.00023501096,0.00010878388,0.0021364968,0.00036715803,0.00033204746,0.000004575041],"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":[0.00013542932,0.000095435,0.85111463,0.0017249979,0.00021780355,0.0000029532805,0.0002586034,0.00084218575,0.0037018382,0.022649119,0.0010776817,0.11817934],"study_design_scores_gemma":[0.0054018553,0.00010521235,0.6523462,0.0022640321,0.0006726275,0.000008776949,0.008612829,0.01874568,0.002609467,0.04119258,0.26646584,0.0015749265],"about_ca_topic_score_codex":0.00034581264,"about_ca_topic_score_gemma":0.00007851705,"teacher_disagreement_score":0.26538816,"about_ca_system_score_codex":0.00007964096,"about_ca_system_score_gemma":0.00006651024,"threshold_uncertainty_score":0.9673771},"labels":[],"label_agreement":null},{"id":"W4410351329","doi":"10.1016/j.jacceco.2025.101801","title":"Do major corporate customers deter supplier misconduct?","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Law, Economics, and Judicial Systems","field":"Economics, Econometrics and Finance","cited_by":16,"is_retracted":false,"has_abstract":false,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Institute on Governance","funders":"Loughborough University; University of Birmingham; National University of Singapore; University of Reading; University of Leeds; King's College London; Queen Mary University of London; National Natural Science Foundation of China; University of Leicester; Pennsylvania State University; Cornell University","keywords":"Misconduct; Business; Accounting; Industrial organization; Law","score_opus":0.02780274463693186,"score_gpt":0.2147248095698101,"score_spread":0.18692206493287825,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4410351329","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":[0.9417708,0.002189148,0.00018775371,0.00076486316,0.0026819902,0.00011074152,0.00004230087,0.000011443881,0.052240968],"genre_scores_gemma":[0.9961294,0.0011283171,0.00041679965,0.0008884522,0.00062136096,0.0000029938954,0.0000026206328,0.000027673006,0.0007823611],"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.99775004,0.000012432396,0.0015636234,0.00032175152,0.00001909734,0.00033302873],"domain_scores_gemma":[0.99739885,0.00008079658,0.0020980234,0.0002392095,0.00007235787,0.000110739544],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014515126,0.00017907236,0.0008080495,0.0004848922,0.0001692839,0.00040551435,0.00030185818,0.0001754405,0.00012901427],"category_scores_gemma":[0.00008487633,0.00023003785,0.00020986529,0.00011552374,0.00014314357,0.00068629015,0.00008068357,0.00025976964,0.00012797811],"study_design_candidate":"theoretical_or_conceptual","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":[0.00017079596,0.000120975616,0.5401695,0.00018283394,0.0007884455,0.000013826612,0.00080444315,0.0006133188,0.000087709515,0.4378038,0.012798291,0.006446051],"study_design_scores_gemma":[0.005101244,0.00021435344,0.031833377,0.00025534263,0.00013798356,0.0001857905,0.0017213605,0.002676446,0.00049501326,0.55433774,0.40177363,0.0012677127],"about_ca_topic_score_codex":0.00015263293,"about_ca_topic_score_gemma":0.000034442557,"teacher_disagreement_score":0.5083361,"about_ca_system_score_codex":0.00018349475,"about_ca_system_score_gemma":0.000077262775,"threshold_uncertainty_score":0.9380672},"labels":[],"label_agreement":null},{"id":"W4412005612","doi":"10.1016/j.jacceco.2025.101809","title":"Cross-border investment, deterrence, and compliance effects of ownership transparency","year":2025,"lang":"en","type":"article","venue":"Journal of Accounting and Economics","topic":"Corruption and Economic Development","field":"Social Sciences","cited_by":4,"is_retracted":false,"has_abstract":false,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"Norges Handelshøyskole; European Accounting Association; Universität Paderborn; Universität zu Köln; Freie Universität Berlin; Ludwig-Maximilians-Universität München; University of Toronto; Deutsche Forschungsgemeinschaft","keywords":"Transparency (behavior); Deterrence (psychology); Compliance (psychology); Business; Investment (military); Deterrence theory; Monetary economics; Economics; Law and economics; Political science; Law; Psychology","score_opus":0.029030243488017686,"score_gpt":0.35550391495950445,"score_spread":0.32647367147148676,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4412005612","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":[0.9855407,0.00046365304,0.00010106164,0.00037055148,0.0005663669,0.000049718165,6.7755207e-7,0.00000352491,0.012903759],"genre_scores_gemma":[0.99644125,0.001674428,0.0005105935,0.00038486987,0.000058902555,8.8762573e-7,1.9863879e-7,0.0000025730687,0.00092628977],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9993881,0.000018100094,0.00035847942,0.00008479291,0.00003089628,0.000119661185],"domain_scores_gemma":[0.9994254,0.00013072154,0.00029487995,0.00004290487,0.000052803935,0.00005327071],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005926604,0.000059517635,0.00019212993,0.0000975131,0.00014981248,0.00011030732,0.00008414292,0.000046171852,0.00003272949],"category_scores_gemma":[0.000091708185,0.000057575897,0.000034551922,0.00005132002,0.00014900292,0.00028217022,0.00001890409,0.000077025834,0.0000011458617],"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":[0.000055989876,0.000052390922,0.78230923,0.00022876229,0.00009606467,0.0000016684502,0.0077578756,0.000089261564,0.00008918833,0.010348331,0.00012399268,0.19884722],"study_design_scores_gemma":[0.0022465535,0.000094234834,0.8068637,0.0007013071,0.00007227604,0.000013752405,0.0037124786,0.0005972898,0.00031239766,0.0055191247,0.17954153,0.00032530495],"about_ca_topic_score_codex":0.000079118836,"about_ca_topic_score_gemma":0.00022942014,"teacher_disagreement_score":0.19852191,"about_ca_system_score_codex":0.000054439955,"about_ca_system_score_gemma":0.0001514632,"threshold_uncertainty_score":0.23478769},"labels":[],"label_agreement":null}]}