{"meta":{"query_hash":"cf4c301ce219","filters":{"venue":"Review of Accounting and Finance"},"cohort_total":46,"direct_labels_cover":1,"predictions_cover":46,"exported":46,"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/cf4c301ce219","api":"https://metacan.xera.ac/api/v1/cohort?venue=Review+of+Accounting+and+Finance"},"results":[{"id":"W1513224068","doi":"10.1108/14757700710750856","title":"Accounting for transferring financial assets","year":2007,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Securitization; Valuation (finance); Financial statement; Earnings; Stock (firearms); Business; Finance; Economics; Accounting; Stock market; Financial system; Audit","score_opus":0.01033372407748285,"score_gpt":0.2394186645382723,"score_spread":0.22908494046078945,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1513224068","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":[0.5654023,0.057618957,0.3578243,0.0013447471,0.0010254774,0.0020132225,0.00001910308,0.00027867607,0.014473216],"genre_scores_gemma":[0.97587115,0.014737319,0.0030729088,0.0042880555,0.001667485,0.000051298408,0.000021221578,0.00006966316,0.0002208766],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976366,0.000005805389,0.0008502675,0.0005138151,0.00038026905,0.0006132365],"domain_scores_gemma":[0.9915775,0.00015951176,0.0076286704,0.0002897324,0.00033478494,0.000009793575],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0029903953,0.00031152062,0.000616923,0.00017516957,0.00031373082,0.00013001343,0.00037847378,0.000094170355,0.000023657056],"category_scores_gemma":[0.007984981,0.00031626545,0.00019171336,0.00065733376,0.000085116575,0.0011982053,0.00016472847,0.00023107119,0.000025249763],"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":[0.00003993004,0.000059785416,0.025882479,0.029218124,0.00002431317,0.000008259465,0.000036657948,0.000016099144,0.00033931655,0.044568677,0.004464503,0.8953419],"study_design_scores_gemma":[0.00063722726,0.000017578725,0.071752295,0.012911123,0.0001370199,0.0000044502362,0.000022846476,0.00038346928,0.00015454472,0.0011818428,0.9122801,0.0005175087],"about_ca_topic_score_codex":0.00010289731,"about_ca_topic_score_gemma":0.000033943437,"teacher_disagreement_score":0.9078156,"about_ca_system_score_codex":0.000030161145,"about_ca_system_score_gemma":0.000031702468,"threshold_uncertainty_score":0.99992895},"labels":[],"label_agreement":null},{"id":"W1517573887","doi":"10.1108/raf-07-2014-0071","title":"Do changes in gross margin percentage provide complementary information to revenue and earnings surprises?","year":2015,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Lakehead University","funders":"","keywords":"Gross margin; Earnings; Revenue; Margin (machine learning); Gross profit; Quarter (Canadian coin); Profit margin; Economics; Gross output; Econometrics; Monetary economics; Profit (economics); Accounting; Finance; Macroeconomics; Profitability index","score_opus":0.014744682146719664,"score_gpt":0.2413165824444367,"score_spread":0.22657190029771704,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1517573887","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":[0.98377967,0.009238986,0.0010284333,0.0032897294,0.00014355406,0.000928613,0.000022209802,0.000037103764,0.0015316952],"genre_scores_gemma":[0.9687928,0.022088015,0.0009918492,0.0074690804,0.00028682343,0.000068447865,0.000046568883,0.000025168481,0.00023122501],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987336,0.000015759508,0.00043626697,0.00025066006,0.00029359348,0.00027014385],"domain_scores_gemma":[0.9956283,0.000027584594,0.0040137214,0.00018066815,0.00013646334,0.00001327312],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014687505,0.00017902825,0.00036902688,0.00016672,0.00008447988,0.00014873769,0.00018908929,0.00003144707,0.000016514408],"category_scores_gemma":[0.0026011986,0.00018017774,0.000026203654,0.00043919147,0.000045935863,0.0014868208,0.0003901328,0.00014749532,0.000041909407],"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":[0.000032627424,0.00003145754,0.4791416,0.016206533,0.000010673769,0.000007194294,0.0006818543,0.000028999217,0.000027873823,0.0016527387,0.024841502,0.47733694],"study_design_scores_gemma":[0.00037366262,0.000015547981,0.19576114,0.007304111,0.000020380792,0.000002158559,0.00023322288,0.00011392118,0.0000042642264,0.000080472964,0.7958974,0.0001936724],"about_ca_topic_score_codex":0.0011535096,"about_ca_topic_score_gemma":0.00021582683,"teacher_disagreement_score":0.77105594,"about_ca_system_score_codex":0.000038187904,"about_ca_system_score_gemma":0.000014909736,"threshold_uncertainty_score":0.7347435},"labels":[],"label_agreement":null},{"id":"W1965355141","doi":"10.1108/14757700710725449","title":"Accounting research in Italy: second half of the 20th century","year":2007,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Accounting; Originality; Management accounting; Positive accounting; Financial accounting; Position (finance); Economics; Accounting research; Period (music); Value (mathematics); Section (typography); Accounting information system; Business; Sociology; Finance; Social science","score_opus":0.019447590347305976,"score_gpt":0.27391834810227234,"score_spread":0.25447075775496636,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1965355141","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":[0.91070783,0.05854174,0.000053118605,0.0019993768,0.00046921082,0.00073734263,0.0000038272456,0.00003446437,0.027453104],"genre_scores_gemma":[0.9885216,0.009401913,0.0001688894,0.0013229644,0.00040914546,0.0000068920076,0.00000617031,0.000028307704,0.00013412882],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9976981,0.000023919576,0.00083816523,0.00035163495,0.0006395733,0.0004485646],"domain_scores_gemma":[0.9980554,0.00019021553,0.0007513631,0.00040422755,0.00059295853,0.000005855074],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0057950425,0.00018674012,0.00042413114,0.00035117322,0.00021896079,0.00008393625,0.0005308605,0.00007724298,0.000054000455],"category_scores_gemma":[0.0007447042,0.00014531834,0.00009274806,0.0024281894,0.0001905858,0.00074917724,0.0005507865,0.00033776616,0.00002251885],"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":[0.000043646498,0.00031793272,0.6878918,0.055178493,0.000049835664,0.000013438573,0.00016674939,0.000037359034,0.0006436711,0.1570756,0.007879895,0.09070157],"study_design_scores_gemma":[0.0004864522,0.000009527771,0.4783168,0.02111086,0.000053948246,0.0000048205397,0.00035617914,0.00029834293,0.0002284999,0.0022321588,0.49654335,0.0003590592],"about_ca_topic_score_codex":0.00042953936,"about_ca_topic_score_gemma":0.00014042365,"teacher_disagreement_score":0.48866346,"about_ca_system_score_codex":0.00003617073,"about_ca_system_score_gemma":0.00004094768,"threshold_uncertainty_score":0.592591},"labels":[],"label_agreement":null},{"id":"W1971767953","doi":"10.1108/raf-03-2013-0035","title":"Non-public contracts, cash flows and firm value: the case of Lockheed","year":2014,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Carleton University","funders":"","keywords":"Business; Shareholder; Cash flow; Equity (law); Earnings; Production (economics); Finance; Context (archaeology); Capital market; Accounting; Economics; Corporate governance; Microeconomics","score_opus":0.0076013334754377136,"score_gpt":0.2147174376557468,"score_spread":0.2071161041803091,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1971767953","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":[0.92904717,0.053151235,0.0051896754,0.0031559665,0.00021782467,0.00072546146,0.0000064195483,0.000046813027,0.00845943],"genre_scores_gemma":[0.97482646,0.022068921,0.00031786688,0.002328713,0.0003081501,0.000015983916,0.000003932923,0.000022960674,0.000107002445],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986443,0.000019884385,0.000542408,0.0003155793,0.00020143378,0.00027640295],"domain_scores_gemma":[0.99148697,0.00015592179,0.0077348966,0.0003679973,0.00024614204,0.00000808418],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0018196543,0.0002088286,0.00051680754,0.000067747016,0.00022852741,0.00011688392,0.00025786713,0.000047994763,0.000018344792],"category_scores_gemma":[0.005339228,0.00015763809,0.00007761076,0.00041732084,0.00014442088,0.00063583395,0.00028611757,0.00018084438,0.000013478976],"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":[0.000011400505,0.000065876586,0.017325344,0.023417009,0.00005587423,0.000043881948,0.000073197836,0.000033506567,0.000105520296,0.066813536,0.007452015,0.88460284],"study_design_scores_gemma":[0.00068890525,0.00002315106,0.035445075,0.00899012,0.00021634843,0.000086125765,0.00006905128,0.013850848,0.00002022282,0.0009090628,0.9393164,0.00038467767],"about_ca_topic_score_codex":0.00063176116,"about_ca_topic_score_gemma":0.000060650902,"teacher_disagreement_score":0.9318644,"about_ca_system_score_codex":0.000008775044,"about_ca_system_score_gemma":0.00001671274,"threshold_uncertainty_score":0.6428295},"labels":[],"label_agreement":null},{"id":"W1981097669","doi":"10.1108/14757700610712471","title":"Accounting research in the French language area – second half of the 20th century","year":2006,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Originality; Accounting; Period (music); Value (mathematics); Accounting research; Social science; Sociology; History; Economics; Qualitative research; Mathematics; Philosophy; Statistics","score_opus":0.014740185377217803,"score_gpt":0.2518023771589597,"score_spread":0.2370621917817419,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1981097669","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":[0.8972895,0.06919598,0.000017653461,0.0041741985,0.00024102408,0.0007326086,0.000007674726,0.000026170555,0.028315168],"genre_scores_gemma":[0.9937262,0.00383209,0.00007370794,0.0017012383,0.00043116367,0.000019715037,0.000015698253,0.000020415402,0.00017977369],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9980171,0.00005116192,0.00062895525,0.00030163798,0.00065765996,0.00034353414],"domain_scores_gemma":[0.9983434,0.00019329178,0.0006306814,0.0004664219,0.00036359826,0.0000025879135],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0033316198,0.0001783025,0.00034229955,0.00019286286,0.00027164508,0.00014415578,0.00070799555,0.000059134396,0.000054143693],"category_scores_gemma":[0.0003850726,0.000112418806,0.00009034693,0.0019403601,0.00017202529,0.0005293262,0.00036206748,0.00031830138,0.000014899312],"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":[0.00001870365,0.0005939678,0.6434235,0.04788691,0.000050769177,0.000022568907,0.00059870764,0.00016199092,0.00065274915,0.16983467,0.09306282,0.043692626],"study_design_scores_gemma":[0.00041231918,0.000007724757,0.51061714,0.0121464515,0.00006525132,0.000006480858,0.0006662228,0.0005792013,0.0000724271,0.0027403203,0.47237733,0.00030911088],"about_ca_topic_score_codex":0.0025431502,"about_ca_topic_score_gemma":0.00037449077,"teacher_disagreement_score":0.3793145,"about_ca_system_score_codex":0.000020479984,"about_ca_system_score_gemma":0.00003274633,"threshold_uncertainty_score":0.4584306},"labels":[],"label_agreement":null},{"id":"W1989578613","doi":"10.1108/14757700710750838","title":"Life cycle effect on the value relevance of common risk factors","year":2007,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":45,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Volatility (finance); Economics; Actuarial science; Risk premium; Econometrics; Product life-cycle management; Financial economics; Business; Marketing","score_opus":0.016636265567156295,"score_gpt":0.2343317761082448,"score_spread":0.2176955105410885,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1989578613","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":[0.8701435,0.114522904,0.000048892336,0.00023617307,0.00015010747,0.0002589458,0.000044940152,0.000009237547,0.014585314],"genre_scores_gemma":[0.8483567,0.1509805,0.000085931555,0.00048996793,0.000036576646,0.000005480346,0.0000021487933,0.000010956462,0.000031738586],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99872005,0.000031016294,0.00075196056,0.00023375286,0.00005837203,0.00020485053],"domain_scores_gemma":[0.99788374,0.0006448125,0.0010872745,0.0003305068,0.000029725796,0.000023949278],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0025097593,0.00015688046,0.00063613325,0.000057949972,0.00011687,0.00001534608,0.00019971095,0.00005896432,0.000018906348],"category_scores_gemma":[0.0019587786,0.00011349363,0.00013174558,0.00025432743,0.00013708093,0.00013135494,0.00003929456,0.00017488586,0.000013391919],"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":[0.000035469056,0.00009451638,0.153121,0.0040031625,0.00003955357,8.6808444e-7,0.0001222286,0.00003723786,0.000012762872,0.8232471,0.0014039308,0.01788222],"study_design_scores_gemma":[0.00043469528,0.0006510677,0.8366019,0.008701351,0.00004229703,0.0000013788834,0.000038787835,0.00048520125,0.00087022333,0.02716301,0.12455975,0.00045033003],"about_ca_topic_score_codex":0.00028600445,"about_ca_topic_score_gemma":0.0000036855586,"teacher_disagreement_score":0.79608405,"about_ca_system_score_codex":0.000014912402,"about_ca_system_score_gemma":0.000014605216,"threshold_uncertainty_score":0.46281362},"labels":[],"label_agreement":null},{"id":"W1995537116","doi":"10.1108/14757701211201803","title":"Do CEO compensation incentives affect firm innovation?","year":2012,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":42,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Western University","funders":"","keywords":"Incentive; Portfolio; Stock options; Executive compensation; Compensation (psychology); Stock (firearms); Business; Enterprise value; Microeconomics; Originality; Economics; Investment (military); Industrial organization; Finance","score_opus":0.0229283761848676,"score_gpt":0.2576003115502242,"score_spread":0.23467193536535663,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1995537116","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":[0.9169216,0.07698557,0.00025102813,0.0004849434,0.00032062348,0.00030680394,0.0000058053893,0.000036080906,0.0046875468],"genre_scores_gemma":[0.9699079,0.027533043,0.00021019843,0.0016863266,0.00053586875,0.000015556396,0.00001690598,0.000013116363,0.000081092265],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9989861,0.000008117058,0.00039834084,0.00018522853,0.00019212779,0.00023003297],"domain_scores_gemma":[0.9986305,0.00003739178,0.00087306084,0.00019741394,0.00025833858,0.000003257126],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008585877,0.00015016309,0.00031705422,0.00009353672,0.000114488386,0.000053240296,0.00012949006,0.00004022789,0.000031882613],"category_scores_gemma":[0.00024686882,0.00013514279,0.000047991998,0.0010317661,0.000054590793,0.0016965726,0.00007837799,0.000096225085,0.0000688037],"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":[0.000013584115,0.00010042162,0.78496563,0.010792309,0.000012943996,9.517792e-7,0.0000359079,0.0000036309534,0.00017788373,0.11167695,0.009695053,0.08252474],"study_design_scores_gemma":[0.00020318561,0.000005106308,0.67257684,0.006170675,0.00003238227,0.0000018097528,0.000009895814,0.00008007044,0.00003517835,0.00045644955,0.3202427,0.0001856968],"about_ca_topic_score_codex":0.000049895298,"about_ca_topic_score_gemma":0.0000021347405,"teacher_disagreement_score":0.31054765,"about_ca_system_score_codex":0.000012814742,"about_ca_system_score_gemma":0.000014237612,"threshold_uncertainty_score":0.5510963},"labels":[],"label_agreement":null},{"id":"W1997113878","doi":"10.1108/eb043399","title":"Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions","year":2004,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":133,"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; McMaster University","funders":"Social Sciences and Humanities Research Council of Canada; Syracuse University","keywords":"Earnings; Earnings management; Loan; Business; Earnings per share; Earnings response coefficient; Discretion; Monetary economics; Economics; Finance","score_opus":0.011165239267922806,"score_gpt":0.24187756077572747,"score_spread":0.23071232150780466,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W1997113878","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":[0.917052,0.012854266,0.053856652,0.007631977,0.00041921012,0.0019148932,0.000011257202,0.00027115826,0.0059886277],"genre_scores_gemma":[0.94885993,0.03575247,0.00918709,0.004642681,0.000626437,0.00013525653,0.00001950536,0.00007497083,0.00070167147],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99666864,0.000034058314,0.0009139791,0.001069324,0.0007228223,0.0005912011],"domain_scores_gemma":[0.9904828,0.00016266023,0.008202365,0.00078081974,0.00034297621,0.00002835206],"candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0021768713,0.00043573166,0.0007491798,0.00019896496,0.0003500429,0.00024015218,0.00078167033,0.00008421284,0.00011548887],"category_scores_gemma":[0.011361425,0.00042885792,0.00016221295,0.0013195798,0.0001458917,0.0016147079,0.0010164402,0.00039439482,0.00038775953],"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":[0.000104979794,0.0003009057,0.13439722,0.036653515,0.00017496764,0.00010058123,0.0005673011,0.0012453891,0.00064979604,0.024389273,0.0086329095,0.79278314],"study_design_scores_gemma":[0.00060166966,0.000037595088,0.27252433,0.06519971,0.00027723983,0.00000418545,0.00006876657,0.00011309775,0.00009156622,0.0016415091,0.658697,0.0007433087],"about_ca_topic_score_codex":0.0011661611,"about_ca_topic_score_gemma":0.0000149446705,"teacher_disagreement_score":0.7920399,"about_ca_system_score_codex":0.00009721871,"about_ca_system_score_gemma":0.00004364004,"threshold_uncertainty_score":0.9998163},"labels":[],"label_agreement":null},{"id":"W2009751015","doi":"10.1108/eb026988","title":"Cross‐Cultural Differences in the Perceived Morality of Accounting Manipulations: The Effect of Acculturation","year":2002,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Western University","funders":"","keywords":"Acculturation; Morality; Social psychology; Psychology; Perception; Immigration; China; Utilitarianism; Sociology; Political science; Law","score_opus":0.2115476459773473,"score_gpt":0.4294509949433398,"score_spread":0.21790334896599253,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2009751015","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":[0.9719647,0.025780316,0.000014643385,0.0014952006,0.00010776091,0.00024803172,0.000003449328,0.0000024444357,0.00038345502],"genre_scores_gemma":[0.9692955,0.030434383,0.00008012383,0.000087817825,0.000043665328,0.000016549993,0.0000020390855,0.00000216135,0.00003775109],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99800944,0.0002922426,0.00082074205,0.00018863831,0.00058770226,0.00010122067],"domain_scores_gemma":[0.99578744,0.0023522936,0.0009422378,0.00034526442,0.0005681927,0.0000045594174],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0057809725,0.00009826482,0.00036870173,0.0000408143,0.00017475174,0.00012282809,0.0004835589,0.000052516043,0.000034461984],"category_scores_gemma":[0.0077646505,0.00004173569,0.000082784594,0.00072229933,0.00026854643,0.00053584157,0.000045993085,0.00015250669,0.0000025136014],"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":[0.000009741331,0.00004929319,0.9041433,0.003203116,0.0000075127828,1.7309438e-7,0.0048939018,0.00007343738,0.00032978502,0.0038498442,0.00041578643,0.08302412],"study_design_scores_gemma":[0.0000860562,0.000022023469,0.99412316,0.0027169476,0.000016807215,0.0000024754,0.00037258846,0.0012400654,0.000064380605,0.0007252412,0.0005748315,0.00005539757],"about_ca_topic_score_codex":0.00016583025,"about_ca_topic_score_gemma":0.000023658813,"teacher_disagreement_score":0.089979894,"about_ca_system_score_codex":0.000007189034,"about_ca_system_score_gemma":0.0000123943855,"threshold_uncertainty_score":0.92955726},"labels":[],"label_agreement":null},{"id":"W2015230558","doi":"10.1108/eb043421","title":"Narratives vs Numbers in the Annual Report: Are They Giving the Same Message to the Investors?","year":2005,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Cognitive dissonance; Narrative; Audit; Index (typography); Accounting; Consonance and dissonance; Psychology; Social psychology; Business; Computer science; Linguistics; Philosophy; World Wide Web","score_opus":0.00938829080097074,"score_gpt":0.23457921008247484,"score_spread":0.22519091928150411,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2015230558","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":[0.76462454,0.0544042,0.0013944322,0.15377438,0.00041789305,0.0021176287,0.000013994616,0.00009512266,0.02315782],"genre_scores_gemma":[0.96196824,0.009604605,0.00021881111,0.026176399,0.0009989411,0.00009350951,0.000003825324,0.000028354214,0.0009072912],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9980931,0.00007056854,0.0006206421,0.000389332,0.00047754514,0.00034881025],"domain_scores_gemma":[0.9912844,0.00017661994,0.007755964,0.0006175499,0.0001597732,0.000005739442],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0037442204,0.0002466922,0.00039402136,0.00006323224,0.00043256153,0.00023414133,0.0008490205,0.0000387881,0.000024665364],"category_scores_gemma":[0.0064723357,0.00013217857,0.00010189505,0.00076117914,0.00012780773,0.0009869146,0.0003610535,0.0003640969,0.00005747215],"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":[0.000044055705,0.00020043888,0.19869225,0.011497978,0.00010102246,0.00010338472,0.0183789,0.0010905494,0.000023541788,0.05930373,0.25055066,0.46001348],"study_design_scores_gemma":[0.00009309104,0.000004676345,0.117996655,0.0044338573,0.000026250695,0.000011686522,0.0022213978,0.00006919122,0.0000010668749,0.00031232164,0.87465954,0.00017027323],"about_ca_topic_score_codex":0.000506491,"about_ca_topic_score_gemma":0.000898026,"teacher_disagreement_score":0.62410885,"about_ca_system_score_codex":0.000027894908,"about_ca_system_score_gemma":0.000019635168,"threshold_uncertainty_score":0.7748458},"labels":[],"label_agreement":null},{"id":"W2019159997","doi":"10.1108/raf-10-2012-0098","title":"Differences in earnings management between firms using US GAAP and IAS/IFRS","year":2014,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":41,"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 Winnipeg","funders":"","keywords":"Accounting; International Financial Reporting Standards; Business; Earnings management; Stock exchange; Accrual; Financial statement; Enforcement; Accounting standard; Accounting information system; Financial accounting; Earnings; Finance; Audit; Political science","score_opus":0.012964629084227422,"score_gpt":0.2240341645923125,"score_spread":0.2110695355080851,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2019159997","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":[0.98085207,0.009984153,0.00451567,0.0003259623,0.00008890433,0.00037302717,0.0000015597134,0.00004448933,0.003814177],"genre_scores_gemma":[0.97499526,0.022535514,0.0010699868,0.00089657167,0.0002856495,0.000015239423,0.0000051869615,0.000028183344,0.0001684419],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9981693,0.000024518205,0.0005991514,0.00050121394,0.00032553266,0.0003802799],"domain_scores_gemma":[0.9935151,0.0000603824,0.006084289,0.00025460002,0.000076067474,0.000009560422],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0012789767,0.000275707,0.00066118286,0.00019173585,0.00016490667,0.00013577683,0.00028228608,0.000057415833,0.000018261091],"category_scores_gemma":[0.0014163713,0.00025872805,0.00006196565,0.0005781291,0.000120716904,0.000724619,0.00044271984,0.00021529931,0.00001691535],"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":[0.000003245621,0.000014825399,0.78275317,0.010277786,0.00001651984,0.000003221188,0.000026788071,0.000010129728,0.000007736216,0.0028642295,0.00016949403,0.20385283],"study_design_scores_gemma":[0.00034406898,0.000009955596,0.8309699,0.013739652,0.00009975492,0.0000013270096,0.000032420277,0.0014950708,0.0000027357728,0.00033832664,0.15265474,0.00031204143],"about_ca_topic_score_codex":0.00036134684,"about_ca_topic_score_gemma":0.000013662368,"teacher_disagreement_score":0.2035408,"about_ca_system_score_codex":0.000020813524,"about_ca_system_score_gemma":0.0000060193374,"threshold_uncertainty_score":0.99998647},"labels":[],"label_agreement":null},{"id":"W2019737626","doi":"10.1108/eb027015","title":"Accounting Research in the German Language Area—First Half of the 20th Century","year":2003,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"German; National accounts; Accounting; Economics; Balance sheet; Profit (economics); History; Economic history; Neoclassical economics; Archaeology","score_opus":0.020002733330485065,"score_gpt":0.2772941849976026,"score_spread":0.25729145166711753,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2019737626","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":[0.8741627,0.0878079,0.000028901479,0.007091648,0.0003900701,0.0011400975,0.00000449891,0.000035105226,0.029339071],"genre_scores_gemma":[0.98238844,0.014927368,0.00007751002,0.0022996645,0.00019407691,0.000022047534,0.0000057888237,0.000022737038,0.0000623802],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99799895,0.0000710186,0.00059089705,0.00030396783,0.00067421095,0.00036092664],"domain_scores_gemma":[0.99830955,0.00021971799,0.00059481495,0.0005258428,0.00034620843,0.000003833752],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0044442127,0.00018360402,0.00034664216,0.00018679383,0.00036131794,0.00013289218,0.0006688544,0.00005727413,0.000032912325],"category_scores_gemma":[0.0010857332,0.00011544572,0.000092839735,0.0020748766,0.00017388393,0.0005270492,0.0002659135,0.0003282745,0.000018818064],"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":[0.000021293772,0.000509093,0.41385055,0.043545566,0.000061485494,0.000020320653,0.0015486092,0.0000945663,0.00020067857,0.49301076,0.022300536,0.024836548],"study_design_scores_gemma":[0.00046882502,0.000009329034,0.11939231,0.017136844,0.00008656192,0.000010596605,0.0013310468,0.00037636378,0.000068849564,0.0025290786,0.85823506,0.00035512616],"about_ca_topic_score_codex":0.00054794893,"about_ca_topic_score_gemma":0.00008558867,"teacher_disagreement_score":0.8359345,"about_ca_system_score_codex":0.000022601153,"about_ca_system_score_gemma":0.000035858535,"threshold_uncertainty_score":0.470774},"labels":[],"label_agreement":null},{"id":"W2022419598","doi":"10.1108/eb043427","title":"Stock Market Reactions and Capital Gains Tax: Evidence from the 1985 Canadian Lifetime Capital Gains Exemption","year":2005,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Wilfrid Laurier University","funders":"Social Sciences and Humanities Research Council of Canada; Australian Government","keywords":"Capital gains tax; Monetary economics; Economics; Stock exchange; Restricted stock; Shareholder; Stock (firearms); Financial economics; Business; Stock market; Finance; Ad valorem tax; Double taxation","score_opus":0.0246025629777991,"score_gpt":0.24659040145764008,"score_spread":0.221987838479841,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2022419598","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":[0.89024484,0.09534184,0.00006259432,0.010852523,0.00017368021,0.00046740114,0.000041413372,0.000041485033,0.0027742179],"genre_scores_gemma":[0.91506976,0.07967841,0.00027212728,0.003423522,0.0007969195,0.000024730429,0.000024419931,0.000017053047,0.00069304876],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988135,0.000022716116,0.0004101037,0.00031392503,0.00019162399,0.00024809464],"domain_scores_gemma":[0.9987735,0.0001333038,0.0006122402,0.00027741047,0.00018314063,0.000020366924],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007107271,0.00018718839,0.00027680557,0.000080038946,0.00040536362,0.00017625668,0.00018904892,0.000055260363,0.00016815707],"category_scores_gemma":[0.0005573689,0.00015101134,0.000062884494,0.00032831528,0.000113584254,0.0012641255,0.00007772597,0.00018026681,0.00006927199],"study_design_candidate":"not_applicable","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.00006788689,0.00018000473,0.28260356,0.0101192985,0.000113450646,0.000021500146,0.00108851,0.00010483439,0.0011285001,0.015069121,0.19243856,0.49706477],"study_design_scores_gemma":[0.0002483972,0.000009538958,0.40408105,0.010465641,0.00010697192,0.000008189217,0.00016274497,0.0039057934,0.000010917949,0.00038409265,0.58022994,0.00038670632],"about_ca_topic_score_codex":0.03624992,"about_ca_topic_score_gemma":0.028032009,"teacher_disagreement_score":0.49667805,"about_ca_system_score_codex":0.00004006568,"about_ca_system_score_gemma":0.00007286462,"threshold_uncertainty_score":0.9897039},"labels":[],"label_agreement":null},{"id":"W2030892334","doi":"10.1108/14757701311327713","title":"Excess volatility and closed‐end fund discounts","year":2013,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Alberta","funders":"","keywords":"Closed-end fund; Volatility (finance); Open-end fund; Portfolio; Stable value fund; Passive management; Global assets under management; Fund of funds; Index fund; Economics; Active management; Business; Financial economics; Income fund; Monetary economics; Net asset value; Institutional investor; Finance; Market liquidity; Fund administration; Project portfolio management","score_opus":0.029689060009485818,"score_gpt":0.2398025753340505,"score_spread":0.21011351532456468,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2030892334","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":[0.6941668,0.28351587,0.00004191348,0.0006375064,0.00012091294,0.000294701,0.000043941454,0.000010078857,0.02116829],"genre_scores_gemma":[0.7766524,0.22204112,0.00037256558,0.00055355916,0.000044811855,0.000027047088,0.0000047073895,0.000009185821,0.00029460172],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99878,0.000010455595,0.0006212825,0.00033517525,0.00004041267,0.00021268922],"domain_scores_gemma":[0.99917096,0.000044800032,0.00047396572,0.0002339725,0.00005049268,0.000025821637],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00055203075,0.00015617812,0.0005487928,0.000049762846,0.00009915856,0.00007878142,0.00012015471,0.000058244423,0.00019422434],"category_scores_gemma":[0.00013386963,0.00014662715,0.000055999382,0.00015191545,0.00016084562,0.0006466936,0.00006797332,0.00009933455,0.00004032635],"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":[0.000009268081,0.00011812424,0.25957224,0.015511582,0.000040987685,0.0000015883319,0.00019014574,5.542926e-7,0.000028076254,0.612414,0.008474976,0.10363845],"study_design_scores_gemma":[0.00024314373,0.000055975423,0.79931027,0.0028739215,0.000011249392,0.000004000433,0.000021803184,0.0007335532,0.000012001129,0.044023063,0.15239772,0.00031330227],"about_ca_topic_score_codex":0.00040886702,"about_ca_topic_score_gemma":0.0000056370404,"teacher_disagreement_score":0.56839097,"about_ca_system_score_codex":0.00001211036,"about_ca_system_score_gemma":0.000013286808,"threshold_uncertainty_score":0.59792817},"labels":[],"label_agreement":null},{"id":"W2039594432","doi":"10.1108/raf-12-2013-0141","title":"Groupcentric budget goals, budget-based incentive contracts, and additive group tasks","year":2015,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"York University; University of Waterloo; Toronto Metropolitan University","funders":"","keywords":"Incentive; Task (project management); Context (archaeology); Originality; Group (periodic table); Value (mathematics); Goal orientation; Psychology; Social psychology; Microeconomics; Computer science; Economics; Management","score_opus":0.02096889765896097,"score_gpt":0.30556176337820967,"score_spread":0.2845928657192487,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2039594432","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.42682493,0.5621819,0.000025695846,0.0013075407,0.00027903242,0.00074051775,0.00009750022,0.00003866885,0.008504265],"genre_scores_gemma":[0.7742455,0.22440253,0.00059548236,0.0005856653,0.000067475026,0.000030041285,0.000011429636,0.000008169436,0.000053692274],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9989366,0.00008517347,0.0003104197,0.0002572388,0.00016452845,0.00024604474],"domain_scores_gemma":[0.9992025,0.00012564976,0.00035238182,0.00010363378,0.00015947444,0.00005635795],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00088948524,0.00013483899,0.0004184053,0.000034777247,0.0002226236,0.000041374064,0.000119220516,0.00005585052,0.000007814551],"category_scores_gemma":[0.00037592175,0.00012908844,0.000046746354,0.00018105497,0.00041539271,0.00030863922,0.00007621778,0.00009712588,0.000007448289],"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":[0.00019144111,0.001067976,0.26549652,0.0048836675,0.00016854863,0.000047518013,0.017389096,0.0000031647814,0.00038795735,0.1329411,0.036370467,0.5410525],"study_design_scores_gemma":[0.002479422,0.00034793394,0.059733357,0.012290874,0.00022382858,0.000004454193,0.0064334073,0.00011478208,0.00060384907,0.0014781682,0.915221,0.0010689406],"about_ca_topic_score_codex":0.0010340817,"about_ca_topic_score_gemma":0.00012275923,"teacher_disagreement_score":0.8788505,"about_ca_system_score_codex":0.00009327013,"about_ca_system_score_gemma":0.00008116101,"threshold_uncertainty_score":0.52640736},"labels":[],"label_agreement":null},{"id":"W2047559531","doi":"10.1108/eb027006","title":"Accounting for Future Tax Assets and Liabilities under CICA Handbook Section 3465","year":2003,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Taxable income; Deferred tax; Economics; Liability; Book value; Monetary economics; Valuation (finance); Business; Accounting; Finance; State income tax; Tax reform; Public economics; Gross income; Earnings","score_opus":0.02799364418257044,"score_gpt":0.29948281310882097,"score_spread":0.2714891689262505,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2047559531","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":[0.831426,0.15695666,0.001609511,0.0019611435,0.001030278,0.001371004,0.0000098189375,0.00009857369,0.005536989],"genre_scores_gemma":[0.9181404,0.07257282,0.002818705,0.0021788843,0.0024489914,0.0002115377,0.000029153796,0.00006699181,0.0015325005],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99842757,0.000022257273,0.000571034,0.00037287883,0.00029343666,0.00031282552],"domain_scores_gemma":[0.99839693,0.00014862297,0.00066016155,0.00020783607,0.00057739066,0.000009034142],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0027286664,0.00019105001,0.00042071662,0.00012251583,0.00037557865,0.00019114233,0.00009663196,0.000102928614,0.000024636009],"category_scores_gemma":[0.0021756843,0.00017029112,0.00009553925,0.00036768464,0.0000875271,0.00069309183,0.000060389753,0.00017304427,0.0000051699617],"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":[0.00010727118,0.00030024,0.18669207,0.11289866,0.00011815684,0.0000065771255,0.00024931747,0.00007345274,0.0015101604,0.24924584,0.05020088,0.3985974],"study_design_scores_gemma":[0.0005579824,0.000032191037,0.035274312,0.008124319,0.00010333973,0.000013868266,0.00021554336,0.0009686965,0.00014747055,0.006431046,0.947725,0.00040620696],"about_ca_topic_score_codex":0.000084567015,"about_ca_topic_score_gemma":0.00001643141,"teacher_disagreement_score":0.8975241,"about_ca_system_score_codex":0.00001881314,"about_ca_system_score_gemma":0.00007040867,"threshold_uncertainty_score":0.6944271},"labels":[],"label_agreement":null},{"id":"W2048969922","doi":"10.1108/14757700910959493","title":"Capital market developments in the post‐October 1987 period: a Canadian perspective","year":2009,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Queen's University; University of Toronto","funders":"","keywords":"Stock market crash; Recession; Crash; Economics; Stock market; Global recession; Great Depression; Capital market; Currency; Financial crisis; Economic policy; Finance; Monetary economics; Macroeconomics; Political science; Geography","score_opus":0.009358627131124252,"score_gpt":0.2220195780029844,"score_spread":0.21266095087186015,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2048969922","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":[0.7695669,0.19014172,0.000011342822,0.00440817,0.0000902561,0.0004136162,0.000043173433,0.000007743589,0.035317104],"genre_scores_gemma":[0.9804512,0.017722584,0.00036442623,0.0013532044,0.000022777504,0.000009375345,0.0000039356687,0.0000060698458,0.00006642321],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9988897,0.000022179067,0.0004909233,0.00029990857,0.000050831623,0.0002464738],"domain_scores_gemma":[0.99934655,0.000035269233,0.00026405317,0.00024224535,0.000093723604,0.000018147794],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013761881,0.000119237295,0.00033245998,0.00013353139,0.000113372196,0.00004131311,0.00022455202,0.000049421677,0.000044753913],"category_scores_gemma":[0.0004530249,0.00010866899,0.000057348305,0.0004255738,0.000059984362,0.00017349326,0.000015372883,0.00012067632,0.000012593719],"study_design_candidate":"observational","study_design_consensus":null,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000008388058,0.00016649168,0.36852744,0.0010496154,0.000016528353,0.000008464324,0.009731088,0.000007827618,0.000002307073,0.59025246,0.0011135805,0.029115807],"study_design_scores_gemma":[0.0001112272,0.000023822124,0.965928,0.0007774084,0.0000031408877,0.00001072477,0.00016331802,0.00008111568,4.631286e-7,0.005776606,0.026979772,0.00014436667],"about_ca_topic_score_codex":0.0120372055,"about_ca_topic_score_gemma":0.0034730183,"teacher_disagreement_score":0.5974006,"about_ca_system_score_codex":0.00014651929,"about_ca_system_score_gemma":0.00009963873,"threshold_uncertainty_score":0.9945417},"labels":[],"label_agreement":null},{"id":"W2063730489","doi":"10.1108/14757700810920766","title":"Antecedents and consequences of financial analyst turnover","year":2008,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"McMaster University","funders":"","keywords":"Turnover; Business; Prestige; Workload; Originality; Demographic economics; Economics; Psychology; Management; Social psychology","score_opus":0.018215969790640055,"score_gpt":0.22871029964406497,"score_spread":0.21049432985342492,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2063730489","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":[0.9310662,0.0673966,0.000035482546,0.00024520158,0.000086797096,0.00013576835,0.0000115077055,0.000011307101,0.0010111029],"genre_scores_gemma":[0.86846304,0.13040327,0.00011977774,0.0008016246,0.00012465143,0.00000461002,0.000003105103,0.0000074362565,0.000072507515],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9989361,0.000005447641,0.0004547097,0.00023916073,0.00020193032,0.00016263661],"domain_scores_gemma":[0.9987094,0.000028073095,0.00087695225,0.00017215124,0.0002090046,0.000004447368],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0003222589,0.00014973868,0.0004992361,0.000070750815,0.0001066596,0.000016184928,0.00014193685,0.000046003875,0.000012757427],"category_scores_gemma":[0.00027859773,0.00013028707,0.00006802269,0.0004838072,0.00030868666,0.0006257352,0.0000795384,0.000085263375,0.0000065721233],"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":[0.000040740855,0.00008121403,0.9363383,0.016459852,0.000019498073,0.00003172618,0.000037798025,0.000005033169,0.0010444361,0.011059033,0.006657345,0.028225016],"study_design_scores_gemma":[0.00042254128,0.00001866678,0.91328657,0.0102829,0.00006922704,0.000030882562,0.0000060083607,0.00009261765,0.00022929393,0.00058505975,0.07472214,0.00025407042],"about_ca_topic_score_codex":0.00035751562,"about_ca_topic_score_gemma":0.000021883656,"teacher_disagreement_score":0.068064794,"about_ca_system_score_codex":0.0000048038514,"about_ca_system_score_gemma":0.000043062995,"threshold_uncertainty_score":0.53129524},"labels":[],"label_agreement":null},{"id":"W2078931906","doi":"10.1108/eb043407","title":"Accounting Publications and Research in Spain: First Half of the 20th Century","year":2004,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Accounting and Financial Management","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Accounting; Terminology; German; Audit; Depreciation (economics); Valuation (finance); Period (music); Section (typography); Economics; Business; History; Linguistics","score_opus":0.029178552529116254,"score_gpt":0.2741828687382476,"score_spread":0.24500431620913135,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2078931906","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":[0.85513914,0.102470204,0.00008186893,0.024974683,0.00040332897,0.0014728194,0.0000067189635,0.00006424459,0.015387019],"genre_scores_gemma":[0.95089936,0.047644828,0.00024204727,0.0008466213,0.0002568033,0.000043272375,0.000004314292,0.000021824873,0.000040947856],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.99801517,0.000020591398,0.0006936881,0.00039882617,0.0004655859,0.00040616395],"domain_scores_gemma":[0.99831396,0.00010561122,0.0006688713,0.00047162292,0.000432964,0.0000069539324],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0030744937,0.0001914478,0.00044101742,0.00034295014,0.00037191156,0.00014495479,0.00047292336,0.00008027845,0.000007072826],"category_scores_gemma":[0.0009353293,0.0001517768,0.00008428676,0.002141385,0.00029450274,0.0009249214,0.00060990994,0.00034128904,0.000009811224],"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":[0.000023147279,0.00035802284,0.3233562,0.044083398,0.000030206238,0.0000044066796,0.00026664644,0.00011495447,0.00007014975,0.5195131,0.0019621302,0.11021763],"study_design_scores_gemma":[0.0007394507,0.000013659585,0.40901238,0.03018236,0.000060007922,0.000004988475,0.00022937811,0.00030405656,0.000019395424,0.0063191536,0.5527582,0.00035693048],"about_ca_topic_score_codex":0.0022277108,"about_ca_topic_score_gemma":0.00028315274,"teacher_disagreement_score":0.5507961,"about_ca_system_score_codex":0.000038926068,"about_ca_system_score_gemma":0.000056105135,"threshold_uncertainty_score":0.61892784},"labels":[],"label_agreement":null},{"id":"W2080864312","doi":"10.1108/14757701011019835","title":"The evaluation of the Canadian BAX contract in managing short‐term interest rate exposure","year":2010,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Risk and Volatility Modeling","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"McMaster University","funders":"","keywords":"Futures contract; Interest rate; Stylized fact; Volatility (finance); Originality; Context (archaeology); Economics; Business; Monetary economics; Financial economics; Macroeconomics","score_opus":0.04996321442636025,"score_gpt":0.27724291944690316,"score_spread":0.2272797050205429,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2080864312","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":[0.91520303,0.08174111,0.000016583772,0.00079574005,0.00031781636,0.00030726704,0.000018438863,0.0000020590585,0.0015979264],"genre_scores_gemma":[0.9631174,0.036655586,0.000046306,0.000108629036,0.000034169676,0.000014400044,0.0000015438654,0.0000067829833,0.000015152761],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9989071,0.000033234766,0.0006511812,0.00018062723,0.000050810573,0.00017703527],"domain_scores_gemma":[0.99909335,0.0000777447,0.0003682283,0.00032569416,0.00012000176,0.000014973586],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005088301,0.00008822955,0.00029870833,0.0000577805,0.00016623177,0.000033733417,0.00023760654,0.00006043665,0.000009011653],"category_scores_gemma":[0.0009029369,0.000066147826,0.00007225326,0.00020325974,0.00008369595,0.00013367804,0.00003649118,0.00025672987,0.0000023626321],"study_design_candidate":"observational","study_design_consensus":"observational","about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_system_candidate":false,"about_ca_system_consensus":false,"study_design_scores_codex":[0.000006905336,0.000023089357,0.6145793,0.0010699602,0.000012578586,4.4122265e-7,0.00030659814,0.000059975162,0.00006286851,0.10354349,0.000073028415,0.28026175],"study_design_scores_gemma":[0.00018975347,0.00001098741,0.95002353,0.0024899482,0.000015827602,0.0000014368654,0.000012769389,0.024718588,0.00003861523,0.0096930675,0.012679529,0.00012591935],"about_ca_topic_score_codex":0.012579926,"about_ca_topic_score_gemma":0.13768668,"teacher_disagreement_score":0.33544424,"about_ca_system_score_codex":0.000041015246,"about_ca_system_score_gemma":0.00010541266,"threshold_uncertainty_score":0.99399537},"labels":[],"label_agreement":null},{"id":"W2087682542","doi":"10.1108/eb043395","title":"Accounts Manipulation: A Literature Review and Proposed Conceptual Framework","year":2004,"lang":"en","type":"review","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":277,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Conceptual framework; Creative accounting; Earnings management; Accounting; Debt; Earnings; Equity (law); The Conceptual Framework; Economics; Business; Accounting information system; Political science; Finance; Sociology; Social science","score_opus":0.016381743659946497,"score_gpt":0.2673340205237795,"score_spread":0.25095227686383303,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2087682542","genre_codex":"review","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"review","genre_consensus":"review","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.000005157556,0.99489355,0.0008214395,0.0003705303,0.00024356478,0.0023715622,0.000032468135,0.00009628926,0.0011654617],"genre_scores_gemma":[0.000040756167,0.99361795,0.0007310766,0.004070991,0.0008670088,0.00008976905,0.00015790392,0.00011478988,0.00030974875],"study_design_codex":"systematic_review","study_design_gemma":"not_applicable","domain_scores_codex":[0.99619263,0.000047220077,0.0016000917,0.0010540825,0.0005832824,0.0005226714],"domain_scores_gemma":[0.97290915,0.00013124978,0.02581234,0.0007153772,0.0004142779,0.000017579088],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0012316146,0.00090720714,0.0034269851,0.0002168323,0.00025347873,0.00034797794,0.0006426369,0.00036473045,0.00008403415],"category_scores_gemma":[0.0065579046,0.00075778214,0.0004136017,0.0016996559,0.0002740596,0.0013225119,0.00062870025,0.0009929329,0.00010612974],"study_design_candidate":"systematic_review","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":[9.14537e-7,0.000015437627,0.000022906452,0.51068115,0.00004103556,0.000012491118,0.000009293882,2.2013293e-7,1.3942283e-8,0.013038453,0.0012695967,0.47490847],"study_design_scores_gemma":[0.00008411178,0.0000058052683,0.000036329475,0.47408932,0.0010956279,0.000022978009,0.0000024061553,0.000002021058,1.734971e-8,0.00029192294,0.5239811,0.00038836835],"about_ca_topic_score_codex":0.000026215788,"about_ca_topic_score_gemma":0.000001617389,"teacher_disagreement_score":0.5227115,"about_ca_system_score_codex":0.00007458552,"about_ca_system_score_gemma":0.00011572812,"threshold_uncertainty_score":0.99948734},"labels":[],"label_agreement":null},{"id":"W2102355624","doi":"10.1108/raf-apr-2012-0033","title":"Market assessment of intangibles and voluntary disclosure about innovation: the incidence of IFRS","year":2013,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Business; Accounting; Voluntary disclosure","score_opus":0.006800595971826169,"score_gpt":0.23388063433597345,"score_spread":0.22708003836414728,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2102355624","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":[0.9565302,0.032320876,0.002397729,0.0016056113,0.00009436062,0.0005986667,0.0000058321775,0.000017427708,0.0064292755],"genre_scores_gemma":[0.964134,0.033605326,0.00092213013,0.0009828926,0.00012568496,0.000030702337,0.0000054449615,0.000013850618,0.00017998026],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99856395,0.000016806383,0.00070290023,0.0002299963,0.00032175958,0.0001646099],"domain_scores_gemma":[0.9891984,0.000102535494,0.009964815,0.00028347553,0.00044766322,0.000003098176],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012264114,0.00016092272,0.00042697825,0.000101126694,0.00009932484,0.00005682955,0.0002812965,0.000034464127,0.00009959216],"category_scores_gemma":[0.001974068,0.0001177393,0.000047871185,0.000869444,0.00021126473,0.00090469903,0.00035430075,0.0001414769,0.0000030504902],"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":[0.000004565321,0.000038149687,0.680251,0.023623504,0.000039184364,8.9831195e-7,0.000037869326,0.000009890457,0.0001826286,0.033379458,0.009800512,0.25263235],"study_design_scores_gemma":[0.00014686416,0.000011253738,0.92329466,0.011447612,0.00006643131,0.0000014860079,0.00006157207,0.0009683057,0.000019663355,0.0008631798,0.06297419,0.00014475262],"about_ca_topic_score_codex":0.0006661845,"about_ca_topic_score_gemma":0.000015922937,"teacher_disagreement_score":0.2524876,"about_ca_system_score_codex":0.000009923344,"about_ca_system_score_gemma":0.000022650403,"threshold_uncertainty_score":0.48012695},"labels":[],"label_agreement":null},{"id":"W2103196404","doi":"10.1108/14757700610646943","title":"R&D strategy and stock price volatility in the biotechnology industry","year":2006,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Capital Investment and Risk Analysis","field":"Economics, Econometrics and Finance","cited_by":11,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Volatility (finance); Diversification (marketing strategy); Economics; Share price; Price discovery; Financial economics; Stock (firearms); Market share; Monetary economics; Econometrics; Business; Marketing; Finance; Stock exchange","score_opus":0.026588048586054392,"score_gpt":0.24366899230781494,"score_spread":0.21708094372176054,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2103196404","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":[0.6041035,0.3933675,0.000016928423,0.0007039168,0.0000127965595,0.00009759712,0.000011982878,0.0000045440725,0.0016812388],"genre_scores_gemma":[0.75284743,0.24653627,0.00017354658,0.0002096988,0.00002367154,0.0000085754355,0.000005456908,0.0000039762717,0.00019137422],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9991221,0.000012845379,0.00047847047,0.00022322174,0.000025924171,0.00013745159],"domain_scores_gemma":[0.9993902,0.000039393064,0.0003384694,0.00021023996,0.000015450702,0.0000062457643],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007541311,0.00009322105,0.00035925166,0.00008734476,0.000052666448,0.000025075204,0.0001208177,0.00013472546,0.000015273594],"category_scores_gemma":[0.00007073223,0.000074796735,0.000046467907,0.0003929601,0.00010500173,0.00011852539,0.000035462468,0.00023061686,0.000006094519],"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":[0.0000028289921,0.00009241304,0.24259908,0.0015390833,0.000014183613,0.0000016209433,0.00007638654,0.000006983176,0.000011206077,0.7457307,0.0010911116,0.008834428],"study_design_scores_gemma":[0.0003538204,0.00005358071,0.67735314,0.0014538177,0.000031821914,0.000015108756,0.00007318737,0.0022352233,0.00002049013,0.07240393,0.24565555,0.00035030404],"about_ca_topic_score_codex":0.0006686337,"about_ca_topic_score_gemma":0.000069120986,"teacher_disagreement_score":0.67332673,"about_ca_system_score_codex":0.000010935835,"about_ca_system_score_gemma":0.0000074140667,"threshold_uncertainty_score":0.30501223},"labels":[],"label_agreement":null},{"id":"W2129284233","doi":"10.1108/eb043414","title":"Greenmail Share Repurchases and Alternative Corporate Performance Measures","year":2004,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Manitoba","funders":"","keywords":"Earnings; Shareholder; Monetary economics; Investment (military); Business; Order (exchange); Event study; Economics; Accounting; Finance; Corporate governance","score_opus":0.022380347530488023,"score_gpt":0.22130219143364363,"score_spread":0.1989218439031556,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2129284233","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":[0.90740603,0.08122169,0.00545747,0.0010505882,0.00017074538,0.000518966,0.000011436783,0.00009325283,0.004069842],"genre_scores_gemma":[0.8721097,0.12501985,0.00046778208,0.0018550904,0.00031451974,0.000022737433,0.000010512525,0.000026214435,0.00017355246],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9985232,0.000007699818,0.00044042754,0.0004211152,0.00033501803,0.00027256215],"domain_scores_gemma":[0.98981297,0.000026217574,0.009643526,0.00024509212,0.00026407256,0.000008137678],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00070229947,0.0002402295,0.0004371322,0.00009348275,0.00021033146,0.0001112131,0.00023745836,0.000038518527,0.000020464082],"category_scores_gemma":[0.002375718,0.00021946155,0.000055505778,0.0004188055,0.00014954893,0.0011827454,0.00027694795,0.00017322443,0.000034765864],"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":[0.000025641371,0.00006033519,0.05641005,0.022347001,0.00004464986,0.000021286833,0.00008293371,0.000187494,0.000066587716,0.020662442,0.0012536132,0.898838],"study_design_scores_gemma":[0.0015723618,0.00007729416,0.17245884,0.06420614,0.00022911002,0.000030662624,0.000074536,0.0010964446,0.00024316701,0.004854375,0.75409967,0.0010574025],"about_ca_topic_score_codex":0.00026436392,"about_ca_topic_score_gemma":0.00001538461,"teacher_disagreement_score":0.89778054,"about_ca_system_score_codex":0.000021968068,"about_ca_system_score_gemma":0.000021106427,"threshold_uncertainty_score":0.89493823},"labels":[],"label_agreement":null},{"id":"W2135531855","doi":"10.1108/14757701211228200","title":"More power to you: properties of a more powerful event study methodology","year":2012,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":16,"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 Ottawa","funders":"","keywords":"Null hypothesis; Null (SQL); Estimator; Econometrics; Event study; Event (particle physics); Statistical hypothesis testing; Sample (material); Alternative hypothesis; Sample size determination; Originality; Statistical power; Computer science; Power (physics); Statistics; Data mining; Economics; Mathematics; Psychology; Geography","score_opus":0.07254051274649206,"score_gpt":0.29649754055164107,"score_spread":0.223957027805149,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2135531855","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":[0.74640554,0.2502407,0.00009162722,0.00062525575,0.00021251338,0.00048260047,0.000020964026,0.00000803647,0.001912734],"genre_scores_gemma":[0.9672445,0.030149007,0.0016405511,0.0006987244,0.000046513298,0.000034161683,0.000001235746,0.000015706795,0.00016958531],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.99848306,0.00003605338,0.0008696443,0.0002671839,0.000058454978,0.00028562252],"domain_scores_gemma":[0.9989226,0.000034173656,0.0006141883,0.00031869768,0.00007785322,0.000032493233],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0019124037,0.00017170631,0.00085704966,0.0001123224,0.000048243724,0.000011946001,0.0001844396,0.00005433116,0.000039192164],"category_scores_gemma":[0.00055700704,0.00015048558,0.00010287441,0.00028228608,0.00009662061,0.00027533653,0.00010754649,0.0000929406,0.00002109187],"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":[0.00016956989,0.0027105885,0.5745509,0.019070612,0.00027125698,0.0000039899146,0.016170781,0.000025834672,0.00051257183,0.36005014,0.0055304086,0.0209333],"study_design_scores_gemma":[0.0007196323,0.0009921658,0.78478986,0.008423582,0.0000762333,0.000012842408,0.0019321593,0.00004467295,0.0005847875,0.0019044883,0.1997063,0.00081327156],"about_ca_topic_score_codex":0.00015397382,"about_ca_topic_score_gemma":0.0000013960291,"teacher_disagreement_score":0.35814565,"about_ca_system_score_codex":0.000017953207,"about_ca_system_score_gemma":0.000019444247,"threshold_uncertainty_score":0.61366236},"labels":[],"label_agreement":null},{"id":"W2147543505","doi":"10.1108/raf-04-2014-0046","title":"Information asymmetry around S&P 500 index changes","year":2015,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":8,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Concordia University","funders":"","keywords":"Adverse selection; Index (typography); Market liquidity; Information asymmetry; Revenue; Selection (genetic algorithm); Economics; Value (mathematics); Econometrics; Monetary economics; Actuarial science; Microeconomics; Statistics; Computer science; Finance; Mathematics","score_opus":0.038731642981531575,"score_gpt":0.24163806944883254,"score_spread":0.20290642646730095,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2147543505","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.27930927,0.5851042,0.001243347,0.0027050383,0.0008182223,0.000553739,0.00012001029,0.000057463527,0.13008866],"genre_scores_gemma":[0.6762354,0.31910843,0.0013583642,0.002725138,0.00015835736,0.000030979685,0.0000336817,0.000013822553,0.00033585506],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9990732,0.000008441973,0.00054355914,0.00013995984,0.0000553501,0.00017950483],"domain_scores_gemma":[0.99901026,0.000021845599,0.0006419266,0.00021195727,0.00008638007,0.000027647226],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000937681,0.00012843162,0.00043970376,0.000115755814,0.00005439442,0.000058860838,0.00013139605,0.00006708431,0.000015487827],"category_scores_gemma":[0.0003934711,0.00012931858,0.000048316168,0.0002813203,0.00006682175,0.0007618468,0.000051879713,0.00009477468,0.0001005144],"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":[0.000024407125,0.00007227321,0.07763304,0.009048804,0.000036212725,7.622821e-7,0.0006176879,0.000012210348,0.0000022125992,0.8015604,0.023502592,0.08748939],"study_design_scores_gemma":[0.0002448607,0.000054524502,0.026320029,0.0017949691,0.0000061605483,0.0000040929017,0.00007301148,0.00015980467,0.000004398626,0.015268224,0.95586324,0.0002066969],"about_ca_topic_score_codex":0.00016342843,"about_ca_topic_score_gemma":0.000007468105,"teacher_disagreement_score":0.93236065,"about_ca_system_score_codex":0.000027762399,"about_ca_system_score_gemma":0.000030484305,"threshold_uncertainty_score":0.52734584},"labels":[],"label_agreement":null},{"id":"W2151358502","doi":"10.1108/eb043403","title":"Italian Accounting Research in the First Half of the 20th Century","year":2004,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Management, Economics, and Public Policy","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of British Columbia","funders":"","keywords":"Accounting; Period (music); Work (physics); Section (typography); Economy; History; Economic history; Economics; Business; Engineering","score_opus":0.03518717977994239,"score_gpt":0.28414319808542043,"score_spread":0.24895601830547803,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2151358502","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":[0.721325,0.082411736,0.000014331698,0.05902006,0.0007065983,0.0019220224,0.000011957941,0.000039048213,0.13454925],"genre_scores_gemma":[0.9571832,0.037323628,0.000039556384,0.0048728255,0.00048315382,0.00002939247,0.0000040609875,0.000016245061,0.00004796738],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.998365,0.00002627717,0.000620492,0.00027982067,0.00031543823,0.00039299653],"domain_scores_gemma":[0.99854606,0.00009193493,0.0006454171,0.0005477768,0.00016460477,0.000004207564],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0040300684,0.00015516391,0.00035959884,0.0002047083,0.00028236842,0.00017451278,0.00087220693,0.000052843126,0.000016690807],"category_scores_gemma":[0.0004213658,0.00010469508,0.00011580651,0.0011563465,0.00020876284,0.0008087587,0.00038031873,0.00028107828,0.000023313694],"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":[0.000017974646,0.00028873212,0.09737009,0.04288729,0.00004411264,0.0000056208683,0.0006354166,0.000105107574,0.000010254249,0.7734967,0.01397078,0.07116794],"study_design_scores_gemma":[0.00036940604,0.000006011371,0.075056136,0.008805529,0.000026733172,0.0000026225755,0.00026727028,0.00011329244,0.000005142923,0.006088574,0.90909255,0.00016671645],"about_ca_topic_score_codex":0.0038918804,"about_ca_topic_score_gemma":0.0005010918,"teacher_disagreement_score":0.8951218,"about_ca_system_score_codex":0.00003143628,"about_ca_system_score_gemma":0.000047193258,"threshold_uncertainty_score":0.5883385},"labels":[],"label_agreement":null},{"id":"W2346435301","doi":"10.1108/raf-06-2015-0081","title":"Disclosure quantity and the efficiency of price discovery","year":2016,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Simon Fraser University","funders":"Simon Fraser University; Canadian Academic Accounting Association","keywords":"Predictability; Price discovery; Immediacy; Economics; Volatility (finance); Market efficiency; Econometrics; Financial economics; Business; Actuarial science; Futures contract; Statistics","score_opus":0.006520425721701009,"score_gpt":0.21089065310575866,"score_spread":0.20437022738405766,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2346435301","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":[0.8743038,0.09042035,0.0261497,0.003369541,0.00017123339,0.00059547904,0.000008892248,0.000034168632,0.00494681],"genre_scores_gemma":[0.9004453,0.09839219,0.00008535819,0.00059825496,0.00014159812,0.000010314601,8.0356483e-7,0.00001212952,0.00031406464],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988007,0.000017251921,0.00044854105,0.00027007528,0.00026713734,0.0001962998],"domain_scores_gemma":[0.99143714,0.00017935126,0.007969409,0.00028393854,0.00012686173,0.0000032804862],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013706055,0.000154457,0.00043750159,0.000045119847,0.00012479888,0.00006658686,0.00026716565,0.000028115131,0.000011604823],"category_scores_gemma":[0.0059251254,0.00008213556,0.00008139255,0.0003618271,0.00037366326,0.0010132632,0.00032463306,0.00008258839,0.00000909221],"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":[0.00007410122,0.00009205011,0.21441166,0.031797837,0.00005186516,0.000002797835,0.00006814542,0.000003112716,0.00039168049,0.43468082,0.0033734192,0.3150525],"study_design_scores_gemma":[0.0027142812,0.000031938205,0.37551537,0.052336525,0.0003416017,0.0000063798775,0.000069434056,0.00025708514,0.0001622824,0.0038024657,0.56408924,0.0006733699],"about_ca_topic_score_codex":0.00016291613,"about_ca_topic_score_gemma":0.000008919005,"teacher_disagreement_score":0.56071585,"about_ca_system_score_codex":0.00000678149,"about_ca_system_score_gemma":0.000012044771,"threshold_uncertainty_score":0.7093356},"labels":[],"label_agreement":null},{"id":"W2346882555","doi":"10.1108/raf-08-2013-0099","title":"Adoption of international accounting standards and performance of emerging capital markets","year":2016,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":true,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"","funders":"Institute for Advanced Studies in Basic Sciences; Agence Universitaire de la Francophonie","keywords":"Emerging markets; International Financial Reporting Standards; Capital market; Accounting; Business; Univariate; Originality; Value (mathematics); Economics; Finance; Multivariate statistics","score_opus":0.004969774236223143,"score_gpt":0.2174180630426945,"score_spread":0.21244828880647137,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2346882555","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":[0.97973293,0.014841811,0.002269022,0.00036405667,0.00018401693,0.00018507558,0.00001821071,0.000020603757,0.002384247],"genre_scores_gemma":[0.9063731,0.09275071,0.0004229559,0.0001437607,0.00018134863,0.000006814647,0.0000044000694,0.000017575587,0.00009937346],"study_design_codex":"design_other","study_design_gemma":"observational","domain_scores_codex":[0.9983409,0.000008985903,0.0006586967,0.0002807671,0.00050856586,0.00020206341],"domain_scores_gemma":[0.9897549,0.000060838458,0.00944597,0.00018676132,0.00054654607,0.0000049688256],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014896087,0.00017486679,0.00042593564,0.00014497171,0.00007544126,0.00003289653,0.00023300262,0.00004137109,0.000056956927],"category_scores_gemma":[0.003044335,0.00014084936,0.00006756928,0.00027754076,0.00014376699,0.0013491655,0.00029809843,0.00008448593,0.0000040038694],"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":[0.000045503002,0.00002616086,0.28348047,0.014714363,0.00003383158,9.77272e-7,0.000039495284,0.0000037150023,0.000777475,0.004007805,0.0005174752,0.6963527],"study_design_scores_gemma":[0.0010268963,0.000041555766,0.7041072,0.05537824,0.0001407514,0.0000064455653,0.00009059458,0.0011259957,0.00043587643,0.00022631227,0.23695964,0.00046049524],"about_ca_topic_score_codex":0.000044555312,"about_ca_topic_score_gemma":0.0000028959741,"teacher_disagreement_score":0.6958923,"about_ca_system_score_codex":0.000024981086,"about_ca_system_score_gemma":0.00002302743,"threshold_uncertainty_score":0.574367},"labels":[],"label_agreement":null},{"id":"W2586579795","doi":"10.1108/raf-01-2016-0012","title":"The contextual nature of the association between managerial ability and audit fees","year":2017,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":22,"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 Lethbridge","funders":"","keywords":"Audit; Accounting; Business; Joint audit; Context (archaeology); Certification; External auditor; Inherent risk (accounting); Litigation risk analysis; Audit evidence; Internal audit; Actuarial science; Economics; Management","score_opus":0.006930622922085519,"score_gpt":0.23141269330756248,"score_spread":0.22448207038547696,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2586579795","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":[0.95747846,0.028792687,0.00015383097,0.006186479,0.0005278891,0.00059670745,0.000013347891,0.000022158953,0.006228432],"genre_scores_gemma":[0.9772384,0.021303957,0.000030499583,0.00046727728,0.0005487298,0.0000087613225,0.0000018796367,0.000010659773,0.00038983952],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9988024,0.00002228919,0.00039761842,0.00023822674,0.00033182622,0.00020761683],"domain_scores_gemma":[0.9827724,0.00019223354,0.016316487,0.00050166756,0.0002136884,0.0000035168584],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0021594749,0.00013962046,0.00035968324,0.000017265362,0.000805452,0.00024332297,0.00056549354,0.00008031932,0.000004581956],"category_scores_gemma":[0.019980246,0.00008921001,0.000087158805,0.00011758206,0.00022312428,0.000599395,0.00058923924,0.00026852154,0.000004016683],"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":[0.000008178453,0.000011209365,0.6704128,0.005136703,0.000053127882,3.3402736e-7,0.00001994419,7.88096e-7,0.000023770452,0.018758332,0.004285929,0.3012889],"study_design_scores_gemma":[0.00015262641,0.0000026455502,0.6637845,0.0023712898,0.00008052934,1.3411149e-7,0.000010663042,0.000020895513,0.000010761265,0.0007221159,0.3327672,0.000076671386],"about_ca_topic_score_codex":0.00021244465,"about_ca_topic_score_gemma":0.00004652697,"teacher_disagreement_score":0.32848126,"about_ca_system_score_codex":0.000022795033,"about_ca_system_score_gemma":0.000014246075,"threshold_uncertainty_score":0.9882749},"labels":[],"label_agreement":null},{"id":"W2597872424","doi":"10.1108/raf-05-2016-0072","title":"The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees","year":2017,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":15,"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 Windsor","funders":"","keywords":"Business; Incentive; Stock (firearms); Accounting; Audit; Equity (law); Finance; Economics; Microeconomics","score_opus":0.01478306505796339,"score_gpt":0.24605923030513668,"score_spread":0.2312761652471733,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2597872424","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":[0.9886329,0.0044538337,0.00043755464,0.0033328708,0.00037556046,0.0006371722,0.00001080725,0.000021114714,0.0020981461],"genre_scores_gemma":[0.9950891,0.0035208885,0.00001211779,0.00023115704,0.0008764798,0.000033881264,0.0000029745215,0.000018593868,0.00021478659],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9987614,0.00005581234,0.00043565992,0.00025234828,0.00027906967,0.00021569029],"domain_scores_gemma":[0.98782504,0.0011082301,0.01050221,0.00048006122,0.00007943079,0.0000050274252],"candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.0022907588,0.00020177256,0.0004490352,0.000039341656,0.0008421786,0.0004154769,0.0005839382,0.000045029974,0.000011765465],"category_scores_gemma":[0.019331977,0.000113781374,0.000081450264,0.000091919865,0.00031568823,0.00052033,0.0002964826,0.00018723751,0.000012170242],"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":[0.00013049174,0.000007519159,0.8193188,0.0076037664,0.000057294146,0.000001959118,0.000014105092,0.0000028120253,0.000023246344,0.026406826,0.0025146247,0.1439186],"study_design_scores_gemma":[0.0005854572,0.00004711257,0.9012039,0.009672081,0.00018708137,8.5721575e-7,0.000009477842,0.000055179044,0.00005461533,0.00075424905,0.08726504,0.00016497332],"about_ca_topic_score_codex":0.00019674032,"about_ca_topic_score_gemma":0.000011565126,"teacher_disagreement_score":0.14375363,"about_ca_system_score_codex":0.000009490407,"about_ca_system_score_gemma":0.000007245027,"threshold_uncertainty_score":0.9889286},"labels":[],"label_agreement":null},{"id":"W2727094455","doi":"10.1108/raf-04-2016-0063","title":"Information asymmetry and incentive contracting with the tax department","year":2017,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Incentive; Microeconomics; Information asymmetry; Private information retrieval; Economics; Risk aversion (psychology); Business; Originality; Tax basis; Public economics; Tax credit; Actuarial science; Tax reform; Expected utility hypothesis; State income tax; Financial economics; Computer science","score_opus":0.00932899810701698,"score_gpt":0.2238142618102734,"score_spread":0.2144852637032564,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2727094455","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":[0.95322,0.023436818,0.00045460986,0.007640437,0.00013509454,0.00064274267,0.000007011851,0.000029581384,0.014433683],"genre_scores_gemma":[0.98384786,0.013604524,0.0001340326,0.0022417402,0.00010538241,0.000013618149,0.000005357174,0.0000043427976,0.000043153046],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9994892,0.000004560848,0.00019376083,0.00008665147,0.00012393898,0.000101907215],"domain_scores_gemma":[0.9982897,0.000031809035,0.0013134658,0.00019019652,0.0001718153,0.0000030232636],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00047253125,0.000092390175,0.00017471408,0.00002668647,0.00047795853,0.0003155633,0.00012737255,0.000017721324,0.000004299127],"category_scores_gemma":[0.00026757616,0.00005776248,0.000019416428,0.000082299906,0.00009803433,0.001992472,0.00009616887,0.000079933794,0.0000094449315],"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":[0.000044780307,0.0000331682,0.12693296,0.009585375,0.00003466193,0.0000024705168,0.00009974646,0.0000037803159,0.00003509093,0.042704005,0.0049763457,0.81554765],"study_design_scores_gemma":[0.0004967619,0.000010491607,0.33489385,0.0065342765,0.000071356415,0.0000036988945,0.0001789237,0.0008765541,0.00003889886,0.00024703765,0.6564463,0.00020189321],"about_ca_topic_score_codex":0.00010915056,"about_ca_topic_score_gemma":0.000023693765,"teacher_disagreement_score":0.8153457,"about_ca_system_score_codex":0.0000049578684,"about_ca_system_score_gemma":0.000010550141,"threshold_uncertainty_score":0.36761189},"labels":[],"label_agreement":null},{"id":"W2779772488","doi":"10.1108/raf-04-2016-0059","title":"The long-run performance of US firms pursuing IPOs in foreign markets","year":2017,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Seneca Polytechnic","funders":"","keywords":"Initial public offering; Underwriting; Business; Diversification (marketing strategy); Monetary economics; Listing (finance); Public offering; Capital market; Originality; Commission; Sample (material); Accounting; Prestige; Finance; Economics; Marketing","score_opus":0.01287126843803882,"score_gpt":0.22489926794693446,"score_spread":0.21202799950889564,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2779772488","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":[0.95178306,0.041848753,0.000009291644,0.0004415509,0.00014799178,0.0002710441,0.0000030243418,0.000008408346,0.005486898],"genre_scores_gemma":[0.84664214,0.15271606,0.000042856802,0.00026785015,0.00014244577,0.000016956346,0.0000016003916,0.000012102265,0.00015797462],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9987323,0.000006721665,0.0005287154,0.00023640988,0.00022640612,0.00026939344],"domain_scores_gemma":[0.9975304,0.00005658167,0.0016565382,0.00057980925,0.00017307083,0.000003614175],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0012349911,0.00016555522,0.0004156687,0.000044509707,0.0003674711,0.00012493697,0.00058451574,0.00004640122,0.0000067789147],"category_scores_gemma":[0.00044115202,0.00012222334,0.00007942506,0.00021129983,0.00017532767,0.0012086931,0.00019934603,0.00014309694,0.000010226042],"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":[0.00003689985,0.000022231856,0.842166,0.0076858965,0.0000060943994,0.0000041335793,0.0000052236237,0.000006373513,0.000018047638,0.002913191,0.0006570804,0.1464788],"study_design_scores_gemma":[0.00028549318,0.000009684143,0.92181367,0.015022671,0.000021961905,0.0000023940872,0.000004255372,0.0012762503,0.000040001312,0.00024475588,0.06113119,0.00014766438],"about_ca_topic_score_codex":0.0003022721,"about_ca_topic_score_gemma":0.00009854318,"teacher_disagreement_score":0.14633113,"about_ca_system_score_codex":0.000010819557,"about_ca_system_score_gemma":0.000026699096,"threshold_uncertainty_score":0.4984123},"labels":[],"label_agreement":null},{"id":"W2899792006","doi":"10.1108/raf-04-2017-0065","title":"Does CEO compensation suppress employee wages?","year":2018,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Canadian Imperial Bank of Commerce (Canada); Brock University","funders":"","keywords":"Executive compensation; Labour economics; Agency (philosophy); Compensation of employees; Compensation (psychology); Originality; Recession; Economics; Business; Agency cost; Value (mathematics); Shareholder value; Shareholder; Finance; Corporate governance","score_opus":0.014473152258557265,"score_gpt":0.2348933878182196,"score_spread":0.22042023555966234,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2899792006","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":[0.9751017,0.017082887,0.00021345961,0.0014492505,0.0006563235,0.00034374202,0.000013950366,0.0000686336,0.005070054],"genre_scores_gemma":[0.96928614,0.0262969,0.00024592076,0.0027976555,0.0010612835,0.000013065793,0.000010813497,0.000018454606,0.00026974277],"study_design_codex":"observational","study_design_gemma":"not_applicable","domain_scores_codex":[0.9989036,0.000006625531,0.0003838164,0.00029160772,0.00020083928,0.00021351734],"domain_scores_gemma":[0.9986898,0.0000286737,0.0006547295,0.00028847624,0.00033440348,0.000003920351],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00043504333,0.00016479428,0.00035907945,0.00005361081,0.0001498485,0.000073596646,0.00020996314,0.000045271652,0.000063826155],"category_scores_gemma":[0.00016494318,0.00011208528,0.00006427786,0.00044040303,0.00013530548,0.0009616068,0.00010239264,0.00008704671,0.00011275199],"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":[0.00007147702,0.00013549216,0.6712884,0.03424632,0.00003981579,0.000013850814,0.000084723106,0.0000052284754,0.0008302067,0.03489381,0.058528803,0.19986193],"study_design_scores_gemma":[0.00027038282,0.000015140913,0.40753183,0.00907197,0.000050613908,0.0000019381641,0.000008743335,0.00022713153,0.00019119304,0.0010248553,0.5813483,0.0002578902],"about_ca_topic_score_codex":0.00020070541,"about_ca_topic_score_gemma":0.00003927077,"teacher_disagreement_score":0.5228195,"about_ca_system_score_codex":0.000008071757,"about_ca_system_score_gemma":0.00001469706,"threshold_uncertainty_score":0.45707053},"labels":[],"label_agreement":null},{"id":"W2924942083","doi":"10.1108/raf-01-2018-0034","title":"An examination of the dimensions of CEO power and corporate social responsibility","year":2019,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":98,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Western University","funders":"","keywords":"Corporate social responsibility; Originality; Ordinary least squares; Power (physics); Corporation; Value (mathematics); Business; Empirical research; Affect (linguistics); Dimension (graph theory); Econometrics; Accounting; Economics; Psychology; Social psychology; Political science; Public relations; Statistics; Creativity; Mathematics","score_opus":0.021485057360680505,"score_gpt":0.264318397361578,"score_spread":0.24283334000089746,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2924942083","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":[0.9950347,0.0035485923,0.000004251757,0.0001740601,0.00008812999,0.000403691,0.0000037422828,0.0000098202445,0.0007330134],"genre_scores_gemma":[0.9984733,0.0011864193,0.00008047138,0.00015548333,0.000037262915,0.0000028471522,0.0000027447536,0.00000970498,0.00005178337],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9986559,0.00006700076,0.00066083175,0.0002449424,0.00025289995,0.00011839396],"domain_scores_gemma":[0.99667376,0.000113146896,0.0023469902,0.00032251747,0.0005396807,0.0000038820226],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003037571,0.00011195751,0.00043559,0.000060114628,0.00010604864,0.000021118867,0.0001327959,0.000057309313,0.000011834349],"category_scores_gemma":[0.0012538129,0.000079004436,0.00008269136,0.0005705832,0.00019419697,0.0004766322,0.00016197836,0.00009911349,0.0000014406496],"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":[0.00012702208,0.00022415623,0.77937806,0.022079239,0.00002932051,0.000001117547,0.00045237466,0.0000058429846,0.029640352,0.028897127,0.00011428116,0.13905111],"study_design_scores_gemma":[0.00016212824,0.000018494142,0.99293876,0.002478837,0.000051363044,0.0000010726752,0.00012673554,0.0002424332,0.0002785772,0.001988473,0.0016043859,0.0001087646],"about_ca_topic_score_codex":0.00007101332,"about_ca_topic_score_gemma":0.000011658385,"teacher_disagreement_score":0.21356069,"about_ca_system_score_codex":0.000010535253,"about_ca_system_score_gemma":0.00006007866,"threshold_uncertainty_score":0.32217076},"labels":[],"label_agreement":null},{"id":"W2958328877","doi":"10.1108/raf-09-2018-0184","title":"Does corporate social responsibility affect the cost of equity in controversial industry sectors?","year":2019,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":81,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Corporate social responsibility; Incentive; Business; Cost of capital; Equity (law); Cost of equity; Accounting; Economics; Monetary economics; Finance; Public economics; Market economy","score_opus":0.029010013389933913,"score_gpt":0.28013742947634457,"score_spread":0.25112741608641065,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2958328877","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":[0.9923222,0.0043488373,0.000008476462,0.00086841016,0.0002763021,0.00063695334,0.000023799812,0.0000106807865,0.0015043505],"genre_scores_gemma":[0.99460685,0.004024011,0.00001024865,0.0009705294,0.00023873316,0.0000127186995,0.0000043610507,0.000010168447,0.0001223942],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9987254,0.00003249595,0.0004908924,0.00027865393,0.0002475905,0.00022496206],"domain_scores_gemma":[0.99785733,0.00012998989,0.0015540347,0.0002773886,0.00017809341,0.000003154077],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0018292944,0.000162552,0.00056301814,0.00005175825,0.00007545895,0.00003635457,0.0002707848,0.00011545082,0.000037302354],"category_scores_gemma":[0.00037154573,0.000097820746,0.000101594436,0.00063710817,0.00014401216,0.000573739,0.00019676535,0.0003198533,0.00001337188],"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":[0.00020192798,0.000077220626,0.95254785,0.011197982,0.000013094738,0.0000035805633,0.000034213306,0.000016303273,0.00034935542,0.012102679,0.0020005268,0.021455288],"study_design_scores_gemma":[0.00070502,0.000014481643,0.9567419,0.0053105964,0.00003633434,6.309267e-7,0.000029628434,0.0002097768,0.00006680847,0.0010365909,0.03567133,0.000176899],"about_ca_topic_score_codex":0.00044580168,"about_ca_topic_score_gemma":0.000118612435,"teacher_disagreement_score":0.0336708,"about_ca_system_score_codex":0.000027464243,"about_ca_system_score_gemma":0.00007091406,"threshold_uncertainty_score":0.39890143},"labels":[],"label_agreement":null},{"id":"W3124572179","doi":"10.1108/eb043391","title":"Feltham — Ohlson Framework: The Implication of Corporate Tax","year":2003,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Corporate finance; Economics; Deferred tax; Corporate tax; Business; Earnings; Market value added; Monetary economics; Enterprise value; Finance; Tax reform; State income tax; Double taxation; Tax avoidance; Gross income; Public economics","score_opus":0.055113820892139745,"score_gpt":0.3204242185880954,"score_spread":0.26531039769595566,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3124572179","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":[0.9007573,0.08097035,0.0015374225,0.002797206,0.00029188377,0.0008637535,0.000004425672,0.00003858326,0.0127390595],"genre_scores_gemma":[0.9720206,0.026298402,0.0006567005,0.00068190316,0.00012711759,0.00002962813,0.000004548518,0.000012139331,0.00016892992],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987892,0.000023775801,0.0005429027,0.00018604477,0.0002866084,0.00017148483],"domain_scores_gemma":[0.99756444,0.00010600608,0.0015110989,0.00030971164,0.0005050091,0.0000037548768],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002842212,0.00010164105,0.0002807961,0.000058668655,0.00014474522,0.000043526445,0.0001586419,0.000050878563,0.000028914557],"category_scores_gemma":[0.0034817162,0.0000720705,0.00007023363,0.0006649089,0.00009574799,0.00023660909,0.00005031403,0.00014972109,0.000016986565],"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":[0.000014386876,0.000106843734,0.091600195,0.016642718,0.000021951862,0.0000017194986,0.000048022353,0.000024372219,0.00059172156,0.67372614,0.008237265,0.20898469],"study_design_scores_gemma":[0.00035623886,0.000034220662,0.21795297,0.018179845,0.00013745732,0.000011896571,0.00008042344,0.0012653056,0.0009272852,0.050563652,0.7100688,0.0004219057],"about_ca_topic_score_codex":0.00011697957,"about_ca_topic_score_gemma":0.0000027237015,"teacher_disagreement_score":0.7018315,"about_ca_system_score_codex":0.000006649775,"about_ca_system_score_gemma":0.000053129013,"threshold_uncertainty_score":0.4168191},"labels":[],"label_agreement":null},{"id":"W3125629224","doi":"10.1108/14757701311327722","title":"Momentum profits and idiosyncratic volatility: the Korean evidence","year":2013,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":15,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Contrarian; Volatility (finance); Economics; Momentum (technical analysis); Stock (firearms); Econometrics; Financial economics; Profitability index; Stock market; Systematic risk; Finance","score_opus":0.029105758683502816,"score_gpt":0.22814639271465334,"score_spread":0.19904063403115052,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125629224","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":[0.49787936,0.4931764,0.000034591776,0.0034019768,0.00009233885,0.00055377715,0.0000090563435,0.000011247284,0.0048412783],"genre_scores_gemma":[0.6815441,0.31719565,0.00022200488,0.0007010211,0.00003354084,0.000056828205,9.879341e-7,0.0000074274435,0.00023839435],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9988967,0.000018390854,0.0005740903,0.00027795372,0.00004324705,0.0001896206],"domain_scores_gemma":[0.9990932,0.00010206975,0.0004573544,0.0002727207,0.00005597851,0.000018685396],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009084112,0.00013694078,0.00042644874,0.000036417492,0.0001341182,0.00008479302,0.00015554491,0.00003907379,0.0000558736],"category_scores_gemma":[0.00044911326,0.00010193586,0.000050024035,0.00018534788,0.00016370522,0.0005946352,0.0000755468,0.00010401008,0.000030776708],"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":[0.000009021865,0.0000722576,0.1762743,0.0190916,0.00005266735,0.0000012730617,0.00045016833,9.031507e-7,0.00006806936,0.7080403,0.012012407,0.083927035],"study_design_scores_gemma":[0.00032415226,0.0002162319,0.7582546,0.020752287,0.000042623084,0.000014262989,0.00009391644,0.004865554,0.000070612754,0.11516324,0.09958353,0.0006190139],"about_ca_topic_score_codex":0.00021272658,"about_ca_topic_score_gemma":0.000002412022,"teacher_disagreement_score":0.5928771,"about_ca_system_score_codex":0.000011261574,"about_ca_system_score_gemma":0.000016422046,"threshold_uncertainty_score":0.41568238},"labels":[],"label_agreement":null},{"id":"W3125997561","doi":"10.1108/14757701311327687","title":"Goodwill accounting and asymmetric timeliness of earnings","year":2013,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Brock University","funders":"","keywords":"Goodwill; Accounting; Earnings; Conservatism; Business; Fair value; Value (mathematics); Earnings management; Accounting method; Book value; Financial accounting; Accounting information system; Economics; Political science","score_opus":0.006985051048309992,"score_gpt":0.21111887808716037,"score_spread":0.20413382703885039,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W3125997561","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":[0.9089764,0.07138901,0.0044198,0.0011197382,0.00023387335,0.0009346014,0.0000047964163,0.000109152126,0.012812664],"genre_scores_gemma":[0.9495227,0.04661671,0.001326511,0.0015991866,0.00038423523,0.00003616978,0.000009024367,0.000047808622,0.00045770564],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99785346,0.000015135189,0.0008485407,0.00047695072,0.0004186777,0.00038725373],"domain_scores_gemma":[0.9855187,0.00013201132,0.013472125,0.0003246133,0.00054195203,0.000010581246],"candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0011846267,0.00030289576,0.00075012434,0.0002688179,0.00016220899,0.00014960473,0.00034690238,0.00007779529,0.00008485677],"category_scores_gemma":[0.007596932,0.00028084454,0.00010143956,0.0012658297,0.00015641516,0.0017149582,0.00049159076,0.00024313942,0.000091492526],"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":[0.000005172762,0.000048224305,0.17581777,0.024745958,0.000035522717,0.0000020611815,0.000032052543,0.000012572861,0.00021248833,0.0045669824,0.0044873543,0.7900338],"study_design_scores_gemma":[0.0006971281,0.000027153537,0.4813731,0.021314217,0.00022223711,0.000008378632,0.00008775105,0.0029778369,0.00009113245,0.00070870994,0.49176732,0.00072504656],"about_ca_topic_score_codex":0.00072618097,"about_ca_topic_score_gemma":0.000004582561,"teacher_disagreement_score":0.7893088,"about_ca_system_score_codex":0.0000134272705,"about_ca_system_score_gemma":0.000017496073,"threshold_uncertainty_score":0.99996436},"labels":[],"label_agreement":null},{"id":"W4220813848","doi":"10.1108/raf-11-2020-0317","title":"Information uncertainty of fiscal year end quarter earnings","year":2022,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"route_ca_aff":false,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":true,"ca_institutions":"","funders":"","keywords":"Earnings; Quarter (Canadian coin); Corporate governance; Earnings response coefficient; Business; Accounting; Actuarial science; Economics; Fiscal year; Finance","score_opus":0.005055335903964799,"score_gpt":0.1997355907317713,"score_spread":0.19468025482780651,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4220813848","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":[0.93611807,0.016399918,0.00880014,0.0030077335,0.00055974553,0.0010482422,0.00004574974,0.00013362472,0.033886775],"genre_scores_gemma":[0.99329853,0.004415275,0.0001831811,0.0017267062,0.00013010617,0.000031021038,0.000036264562,0.000012142533,0.00016679543],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9987257,0.000014744302,0.00051867764,0.00014822012,0.00040532887,0.00018733321],"domain_scores_gemma":[0.990019,0.000036347596,0.009632365,0.00019512078,0.0001135978,0.0000035628975],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00096036505,0.00013189367,0.0003326951,0.00010783895,0.00017088433,0.000041839536,0.00024531965,0.00002192833,0.0002601461],"category_scores_gemma":[0.0016176006,0.00013258233,0.00008209236,0.00048778945,0.00006180095,0.0010022306,0.00034455967,0.00019636878,0.00003453308],"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":[0.00006114554,0.00010612591,0.1166371,0.033573717,0.00005698016,0.0000033482338,0.00051710673,0.00093077513,0.00007254854,0.047941875,0.055488195,0.7446111],"study_design_scores_gemma":[0.00025960227,0.00001869687,0.040018946,0.0017798591,0.000041170075,0.0000015988071,0.00020817954,0.00074288953,0.00000461897,0.00019180319,0.9565723,0.00016032021],"about_ca_topic_score_codex":0.00023722376,"about_ca_topic_score_gemma":0.0000021250814,"teacher_disagreement_score":0.9010841,"about_ca_system_score_codex":0.00002107593,"about_ca_system_score_gemma":0.000013397459,"threshold_uncertainty_score":0.540655},"labels":[],"label_agreement":null},{"id":"W4224442002","doi":"10.1108/raf-04-2021-0096","title":"The impact of financial constraints on banks’ cash tax avoidance","year":2022,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Trent University; McMaster University","funders":"","keywords":"Finance; Tax avoidance; Business; Cash; Economics; Financial system; Monetary economics; Double taxation","score_opus":0.01400785405978823,"score_gpt":0.24696641443935582,"score_spread":0.23295856037956758,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4224442002","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":[0.9434487,0.04327917,0.000037131547,0.0010651931,0.00035062997,0.0005454827,0.000058090365,0.000032846518,0.011182707],"genre_scores_gemma":[0.9853967,0.013134723,0.000030828007,0.0010408809,0.0001591014,0.000030808867,0.000007600642,0.000011360008,0.0001880058],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9988667,0.000023206403,0.00044796773,0.0002054425,0.0002613343,0.00019534734],"domain_scores_gemma":[0.9982647,0.00010260344,0.0012006025,0.000252654,0.00017494732,0.0000045294923],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0010278069,0.00014734063,0.00033108678,0.000060094673,0.00042972402,0.00004377876,0.00026731082,0.000020553627,0.00013661187],"category_scores_gemma":[0.0005324509,0.00010723799,0.00014364376,0.00055443536,0.00017194771,0.00023108057,0.00015407166,0.00020250006,0.000013381607],"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":[0.00012914474,0.00021862554,0.024811475,0.0060510165,0.00003283571,0.00001164549,0.000059210503,0.0005411922,0.00047772133,0.0944945,0.055585314,0.8175873],"study_design_scores_gemma":[0.0011449299,0.000160556,0.34421414,0.008597284,0.00007617566,0.00002283402,0.000087327775,0.0027457203,0.00011317204,0.0033766776,0.6387622,0.00069900544],"about_ca_topic_score_codex":0.0001513432,"about_ca_topic_score_gemma":0.000008524428,"teacher_disagreement_score":0.81688833,"about_ca_system_score_codex":0.00002466371,"about_ca_system_score_gemma":0.00008056185,"threshold_uncertainty_score":0.4373038},"labels":[],"label_agreement":null},{"id":"W4246944097","doi":"10.1108/eb043394","title":"Accounting Research in the French Language Area: The First Half of the 20th Century","year":2003,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Historical and Literary Studies","field":"Social Sciences","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 British Columbia","funders":"","keywords":"Section (typography); Accounting; Activity-based costing; Cost accounting; Period (music); Control (management); Service (business); Economic history; Sociology; Economics; Economy; History; Management; Business; Philosophy","score_opus":0.033152902093574854,"score_gpt":0.3223434860818462,"score_spread":0.28919058398827135,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4246944097","genre_codex":"review","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"codex-gemma-dda1882f352a","genre_candidate":"empirical","genre_consensus":null,"domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.29336601,0.6279416,0.0000011606701,0.011904619,0.00021930796,0.00050699984,0.0000048950183,0.0000059651434,0.06604943],"genre_scores_gemma":[0.8778426,0.12121592,0.000021506281,0.00052542577,0.000063983935,0.00001683364,2.2580262e-7,0.0000027946603,0.00031072178],"study_design_codex":"qualitative","study_design_gemma":"not_applicable","domain_scores_codex":[0.99865043,0.00033242782,0.0002552181,0.00012846758,0.0004107809,0.00022265235],"domain_scores_gemma":[0.998906,0.0005786293,0.00016651269,0.0002308759,0.000111915215,0.0000060726406],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0046172966,0.00006601354,0.00019321278,0.000021374666,0.00073265156,0.000023460332,0.00042408507,0.000031595795,0.000009939765],"category_scores_gemma":[0.0012374864,0.000029842282,0.00006225098,0.0009171542,0.00039619886,0.000098545235,0.0000614148,0.00024588805,0.0000018381692],"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":[0.000007650664,0.00032588202,0.24643,0.008406466,0.00004092125,0.000010537881,0.30308166,0.0000040184095,0.000023622424,0.22957858,0.05718768,0.15490298],"study_design_scores_gemma":[0.000036304802,0.0000056473546,0.017457314,0.002587176,0.0000059147615,6.650314e-7,0.0023796093,0.0000017794596,0.0000029529847,0.00020809042,0.97727436,0.000040165574],"about_ca_topic_score_codex":0.0031275183,"about_ca_topic_score_gemma":0.000936276,"teacher_disagreement_score":0.9200867,"about_ca_system_score_codex":0.000023487371,"about_ca_system_score_gemma":0.00005717661,"threshold_uncertainty_score":0.56350374},"labels":[],"label_agreement":null},{"id":"W4285586657","doi":"10.1108/raf-11-2021-0317","title":"Auditor distraction and audit quality","year":2022,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"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 Lethbridge","funders":"","keywords":"Audit; Accounting; Quality audit; Business; Generalizability theory; Earnings management; Audit evidence; Distraction; Walk-through test; Joint audit; Earnings; Psychology; Internal audit","score_opus":0.011639425871532084,"score_gpt":0.24756402839493546,"score_spread":0.2359246025234034,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4285586657","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":[0.8706806,0.100022525,0.0069765174,0.0057555092,0.001459174,0.0010019202,0.000041509782,0.00020779396,0.013854461],"genre_scores_gemma":[0.96766543,0.028496463,0.00019073075,0.0023055887,0.0006849664,0.00005401996,0.000019300296,0.000022275482,0.00056119694],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.9986279,0.000021380692,0.00044102213,0.0003480812,0.00035779353,0.0002038054],"domain_scores_gemma":[0.990122,0.00005899105,0.009508203,0.00021763459,0.0000883387,0.0000048343372],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0013397002,0.00015545246,0.0003493562,0.0000615235,0.00039374377,0.000075750795,0.00018104615,0.000021733767,0.00013284394],"category_scores_gemma":[0.0026777727,0.00016136424,0.000060294562,0.0003773203,0.000068277266,0.00067648076,0.00045455137,0.00022688221,0.000018562188],"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":[0.0000314749,0.000121629964,0.061789,0.030205604,0.00004049973,0.000010108178,0.00004295254,0.00006986904,0.00024819176,0.0462432,0.039901208,0.8212963],"study_design_scores_gemma":[0.00016946097,0.000008351617,0.12921603,0.0013366543,0.000044332588,0.000003591018,0.0000419735,0.00017251255,0.0000032064456,0.00048133446,0.8683337,0.00018884178],"about_ca_topic_score_codex":0.00028668437,"about_ca_topic_score_gemma":0.000007210207,"teacher_disagreement_score":0.8284325,"about_ca_system_score_codex":0.000029575775,"about_ca_system_score_gemma":0.00001381362,"threshold_uncertainty_score":0.65802425},"labels":[],"label_agreement":null},{"id":"W4321611345","doi":"10.1108/raf-11-2022-0306","title":"A bibliometric analysis of political connections literature","year":2023,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Political Influence and Corporate Strategies","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Politics; Originality; Value (mathematics); Political communication; Corporate governance; Sociology; Political geography; Social science; Political science; Computer science; Economics; Management; Law","score_opus":0.029592577355047743,"score_gpt":0.29669092923306245,"score_spread":0.26709835187801473,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4321611345","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":[0.94995266,0.03849161,0.000028023554,0.0010066885,0.00008568745,0.000128144,0.0000322397,0.00006990083,0.010205057],"genre_scores_gemma":[0.9688279,0.029791119,0.000033811968,0.0011335483,0.00011300636,0.000008548831,0.000034617104,0.0000060669436,0.000051401345],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.99899644,0.0000063221614,0.00038928608,0.00017337842,0.00017623235,0.00025834053],"domain_scores_gemma":[0.99910563,0.00008143124,0.00026003877,0.00017760831,0.00036767835,0.0000075851594],"candidate_categories":["bibliometrics"],"consensus_categories":["bibliometrics"],"category_scores_codex":[0.00042502637,0.00010400737,0.00044932865,0.016938863,0.000062511244,0.00008131399,0.00012495645,0.00004622124,0.000021342294],"category_scores_gemma":[0.0004993475,0.00008587827,0.00015184542,0.16155852,0.000103059574,0.0005580769,0.00007054838,0.000083416184,0.000024802686],"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":[0.0000029986827,0.000028494911,0.03097307,0.008892612,0.00011367082,0.0000046407717,0.000006761325,0.000013068505,0.00007617454,0.94956326,0.0011481646,0.009177082],"study_design_scores_gemma":[0.00018060119,0.00001857884,0.92289615,0.0095390985,0.0013339765,0.0000028849147,0.000113048736,0.0035748545,0.00004779607,0.019072225,0.04290097,0.0003198465],"about_ca_topic_score_codex":0.00020550001,"about_ca_topic_score_gemma":0.000003918637,"teacher_disagreement_score":0.93049103,"about_ca_system_score_codex":0.000004381053,"about_ca_system_score_gemma":0.000018624998,"threshold_uncertainty_score":0.99420327},"labels":[{"model":"gemma","categories":["bibliometrics"],"domain":null,"study_design":"not_applicable","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"low"},{"model":"gpt","categories":["bibliometrics"],"domain":null,"study_design":"design_other","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"low"}],"label_agreement":"split"},{"id":"W4390597493","doi":"10.1108/raf-04-2023-0137","title":"Corporate governance and green innovation: international evidence","year":2024,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":87,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Corporate governance; Business; Agency (philosophy); Investment (military); Agency cost; Shareholder; Principal–agent problem; Economics; Accounting; Finance; Politics","score_opus":0.05079244446298437,"score_gpt":0.2948910476360092,"score_spread":0.24409860317302484,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4390597493","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":[0.7571834,0.23080088,0.00013165895,0.0073478757,0.0005958557,0.0003067277,0.000005083942,0.00009148383,0.0035370581],"genre_scores_gemma":[0.9082002,0.08855957,0.00034017835,0.0015689316,0.0006478497,0.000012952386,0.0000069901853,0.000017171518,0.00064616324],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99876714,0.0000070758883,0.00055458053,0.00030421405,0.00024649268,0.00012047849],"domain_scores_gemma":[0.9984847,0.00010146831,0.00086252997,0.00014337651,0.00040493373,0.000003046924],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0014857844,0.00012054759,0.00024555912,0.00008418856,0.0000743112,0.00019510541,0.0001288203,0.00003604353,0.000026273912],"category_scores_gemma":[0.0017644368,0.00011134838,0.000038161194,0.0010571072,0.0000925743,0.0014587847,0.00018245728,0.00012287038,0.000016787622],"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":[0.000016531783,0.000012877103,0.04048497,0.02244407,0.000022419716,0.000029671557,0.000029529045,0.0000011381121,0.00041494222,0.15283614,0.0015318783,0.78217584],"study_design_scores_gemma":[0.00019601721,0.000016590551,0.14002815,0.09621063,0.00012952444,0.000047801226,0.000036298,0.00700741,0.000056693614,0.0345817,0.7211224,0.0005668282],"about_ca_topic_score_codex":0.00015628795,"about_ca_topic_score_gemma":0.000010534368,"teacher_disagreement_score":0.781609,"about_ca_system_score_codex":0.000020555022,"about_ca_system_score_gemma":0.000060275524,"threshold_uncertainty_score":0.45406553},"labels":[],"label_agreement":null},{"id":"W4414396104","doi":"10.1108/raf-02-2025-0073","title":"FinTech and economic, environmental, and social sustainability: Uncovering financial innovation’s sustainable potential","year":2025,"lang":"en","type":"article","venue":"Review of Accounting and Finance","topic":"Economic Growth and Development","field":"Computer Science","cited_by":3,"is_retracted":false,"has_abstract":true,"route_ca_aff":true,"route_ca_fund":false,"route_ca_venue":false,"route_about_ca":false,"ca_institutions":"Université TÉLUQ","funders":"","keywords":"Sustainability; Financial services; Sustainable development; Environmental degradation; Panel data; Conviction; Resource curse; FinTech","score_opus":0.003052633029956856,"score_gpt":0.2047271562923541,"score_spread":0.20167452326239724,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W4414396104","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":[0.9563939,0.031804133,0.00794468,0.0028883417,0.00010804791,0.00032257728,0.0000040295226,0.000020282227,0.0005140054],"genre_scores_gemma":[0.97361755,0.023136677,0.0020262166,0.00083978503,0.000024171573,0.000018008488,0.0000022646122,0.000003485325,0.00033184327],"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","domain_scores_codex":[0.9990472,0.000014828354,0.0003954486,0.00030368107,0.000045591685,0.00019323615],"domain_scores_gemma":[0.9995961,0.000031676493,0.00018549689,0.0001314303,0.000046205707,0.000009046875],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00060471235,0.00010848123,0.00027808134,0.00009146121,0.00019635868,0.00007623563,0.00014178362,0.000045563283,0.000002366183],"category_scores_gemma":[0.000071715425,0.00011463655,0.000022429207,0.00010353883,0.000086038955,0.00038482348,0.00040076865,0.000077144585,9.562016e-7],"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":[0.0000108177155,0.00003086202,0.022003442,0.010810854,0.000017403863,0.000005495449,0.0002449834,0.000007177315,0.000061667546,0.5808931,0.0013988841,0.38451532],"study_design_scores_gemma":[0.0016693542,0.0000992731,0.48610702,0.002509471,0.000047869853,0.000036890942,0.0004656107,0.0022594796,0.00069480535,0.113090806,0.3920692,0.00095023896],"about_ca_topic_score_codex":0.00003694096,"about_ca_topic_score_gemma":0.00000133995,"teacher_disagreement_score":0.4678023,"about_ca_system_score_codex":0.00010159661,"about_ca_system_score_gemma":0.00020799178,"threshold_uncertainty_score":0.46747428},"labels":[],"label_agreement":null}]}