{"meta":{"query_hash":"d47e0e4e7d31","filters":{"venue":"Journal of Derivatives Accounting"},"cohort_total":3,"direct_labels_cover":0,"predictions_cover":3,"exported":3,"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/d47e0e4e7d31","api":"https://metacan.xera.ac/api/v1/cohort?venue=Journal+of+Derivatives+Accounting"},"results":[{"id":"W2118407514","doi":"10.1142/s0219868104000026","title":"ACCOUNTING FOR EMPLOYEE STOCK OPTIONS: A PRACTICAL APPROACH TO HANDLING THE VALUATION ISSUES","year":2004,"lang":"en","type":"article","venue":"Journal of Derivatives Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":18,"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":"Vesting; Valuation (finance); Stock options; Non-qualified stock option; Valuation of options; Stock (firearms); Actuarial science; Economics; Accounting; Business; Stock market; Financial economics; Finance; Restricted stock; Engineering; Political science","score_opus":0.14805190004696786,"score_gpt":0.4000187108071036,"score_spread":0.2519668107601357,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2118407514","genre_codex":"methods","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.015028625,0.0006176043,0.9635894,0.0027781662,0.00015406248,0.00017247468,0.00022688067,0.00063730276,0.016795466],"genre_scores_gemma":[0.22050312,0.0012498735,0.76203793,0.0001990684,0.000411755,0.00012166731,0.00022677505,0.00018635551,0.015063519],"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","domain_scores_codex":[0.9970855,0.0012451366,0.00021681856,0.0001632514,0.0011714051,0.0001179065],"domain_scores_gemma":[0.9936965,0.0028632854,0.0005121703,0.0010925934,0.0016287398,0.00020657899],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0055116755,0.00087424985,0.00089586835,0.002785851,0.0016300551,0.0066596004,0.0016355352,0.0023243476,0.011519882],"category_scores_gemma":[0.020186229,0.00050261425,0.00078976847,0.0024938139,0.001039979,0.006537685,0.0023532934,0.0023906368,0.0019156575],"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":[0.000052789463,0.00012800265,0.005315917,0.00016587948,0.000061742096,0.0006912997,0.00085318944,0.021825815,0.0034113897,0.34853813,0.018788105,0.60016763],"study_design_scores_gemma":[0.00003607738,0.0000976773,0.0042304704,0.00024657353,0.000071361246,0.0015308838,0.0010930392,0.2370127,0.0046330155,0.6854805,0.06544382,0.00012394311],"about_ca_topic_score_codex":0.0017930161,"about_ca_topic_score_gemma":0.003735917,"teacher_disagreement_score":0.011519882,"about_ca_system_score_codex":0.00066434534,"about_ca_system_score_gemma":0.0024903575,"threshold_uncertainty_score":0.03853786},"labels":[],"label_agreement":null},{"id":"W2129279816","doi":"10.1142/s0219868105000422","title":"EXECUTIVE STOCK OPTIONS: A FIRM VALUE APPROACH","year":2005,"lang":"en","type":"article","venue":"Journal of Derivatives Accounting","topic":"Financial Reporting and Valuation Research","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 Waterloo","funders":"Natural Sciences and Engineering Research Council of Canada","keywords":"Valuation (finance); Stock (firearms); Stock options; Economics; Market value; Stock market; Balance sheet; Financial economics; Non-qualified stock option; Actuarial science; Accounting; Market maker; Business; Finance; Engineering","score_opus":0.05338016415000653,"score_gpt":0.3151549270381451,"score_spread":0.2617747628881386,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2129279816","genre_codex":"methods","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.16152109,0.015902996,0.5916568,0.015032705,0.00087224186,0.0002382165,0.00060607196,0.00021230821,0.21395753],"genre_scores_gemma":[0.90896845,0.0051336363,0.033818416,0.0004773029,0.0013746652,0.00009101714,0.00020340874,0.0000494677,0.049883675],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99910897,0.00033501346,0.00003395237,0.00013037796,0.00029447608,0.00009720223],"domain_scores_gemma":[0.9979773,0.001208001,0.00023271763,0.00010527459,0.00029877064,0.00017794361],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0016809722,0.0011780681,0.000916718,0.0030870715,0.00067691127,0.005693787,0.0022399654,0.003472604,0.007967149],"category_scores_gemma":[0.0050000777,0.000562693,0.0010041719,0.0031214738,0.0017391987,0.0065144184,0.0013682299,0.0027238464,0.0007809812],"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":[0.000030191053,0.00013504729,0.003400516,0.00007899144,0.00009697192,0.0005782035,0.00017385054,0.02974248,0.0005726598,0.9223859,0.0032209826,0.03958421],"study_design_scores_gemma":[0.000037586888,0.00011623088,0.0037098434,0.00013428328,0.00015209861,0.0003839292,0.00043868172,0.19090578,0.0003540472,0.78944397,0.014284548,0.00003894398],"about_ca_topic_score_codex":0.0019958757,"about_ca_topic_score_gemma":0.0029435195,"teacher_disagreement_score":0.007967149,"about_ca_system_score_codex":0.0013931566,"about_ca_system_score_gemma":0.0009718187,"threshold_uncertainty_score":0.026652753},"labels":[],"label_agreement":null},{"id":"W2146699592","doi":"10.1142/s0219868104000154","title":"THE GLOBAL MACRO HEDGE FUND CEMETERY","year":2004,"lang":"en","type":"article","venue":"Journal of Derivatives Accounting","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":4,"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","funders":"","keywords":"Hedge fund; Leverage (statistics); Macro; Hedge; Economics; Finance; Mathematics; Computer science; Statistics","score_opus":0.058965406542069096,"score_gpt":0.24730950092736345,"score_spread":0.18834409438529437,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2146699592","genre_codex":"other","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.21954358,0.014623693,0.0029174134,0.046220813,0.0040081567,0.00007539925,0.0038634064,0.000526851,0.7082207],"genre_scores_gemma":[0.7601554,0.0043492955,0.003003817,0.0030174404,0.0009796766,0.00003515849,0.0017489132,0.00021405584,0.22649631],"study_design_codex":"not_applicable","study_design_gemma":"observational","domain_scores_codex":[0.9997911,0.00002850453,0.0000075830017,0.000031169184,0.000092362774,0.000049267615],"domain_scores_gemma":[0.99960166,0.000043472643,0.00005604171,0.00005978703,0.00011667794,0.00012237672],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00048610967,0.0001978402,0.00020899305,0.0013726053,0.0010265152,0.003525083,0.000284272,0.0010942395,0.013899497],"category_scores_gemma":[0.0018364454,0.00013383005,0.0001463026,0.0010828648,0.0005308449,0.0016604048,0.0013748549,0.0010717574,0.0014278772],"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":[0.00038396099,0.0000432259,0.017866446,0.00014049365,0.000045524088,0.0014591872,0.0013246434,0.002847923,0.0019316524,0.32710928,0.36815873,0.27868894],"study_design_scores_gemma":[0.000012701342,0.000034477915,0.022917744,0.000111516216,0.000014595138,0.00031883715,0.0006808316,0.0009919566,0.0005634141,0.018646276,0.9556901,0.000017575338],"about_ca_topic_score_codex":0.011768112,"about_ca_topic_score_gemma":0.02872819,"teacher_disagreement_score":0.013899497,"about_ca_system_score_codex":0.0015065316,"about_ca_system_score_gemma":0.0020068141,"threshold_uncertainty_score":0.046498477},"labels":[],"label_agreement":null}]}