{"meta":{"query_hash":"444a0d04059b","filters":{"venue":"Universal Journal of Accounting and Finance"},"cohort_total":2,"direct_labels_cover":0,"predictions_cover":2,"exported":2,"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/444a0d04059b","api":"https://metacan.xera.ac/api/v1/cohort?venue=Universal+Journal+of+Accounting+and+Finance"},"results":[{"id":"W2140629451","doi":"10.13189/ujaf.2013.010301","title":"Review of Evidence between Corporate Governance and Mandatory IFRS Adoption from the Perspective of Agency Theory and Information Asymmetry","year":2013,"lang":"en","type":"article","venue":"Universal Journal of Accounting and Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":13,"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 the Fraser Valley","funders":"","keywords":"Accounting; Perspective (graphical); Information asymmetry; Corporate governance; Principal–agent problem; Agency (philosophy); Business; Asymmetry; Sociology; Finance; Social science","score_opus":0.016151285661433843,"score_gpt":0.21424077357557808,"score_spread":0.19808948791414424,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2140629451","genre_codex":"review","genre_gemma":"review","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"review","genre_consensus":"review","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.009991751,0.98286957,0.000389349,0.0020378027,0.0001487292,0.000016893497,0.00039053883,0.0000093794415,0.0041460274],"genre_scores_gemma":[0.06994958,0.9273245,0.0006101191,0.00096719945,0.00031670558,0.000020961737,0.00049644045,0.000010495616,0.00030394024],"study_design_codex":"design_other","study_design_gemma":"not_applicable","domain_scores_codex":[0.99723285,0.0008984429,0.0005960081,0.0005132447,0.0006340674,0.00012534525],"domain_scores_gemma":[0.8913909,0.08304807,0.01790355,0.0013153307,0.005641817,0.0007003719],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0057478757,0.00043020447,0.0010086112,0.0057624048,0.00029356588,0.0018132282,0.0010204829,0.00091173843,0.005070151],"category_scores_gemma":[0.034119405,0.0005344768,0.001295357,0.00961406,0.0010821976,0.0018065941,0.0006247325,0.0011532997,0.00068083627],"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":[0.00070783915,0.0002383863,0.115897514,0.11365202,0.004222557,0.00056830497,0.0007014606,0.00066471874,0.00069798256,0.013175542,0.021880887,0.7275928],"study_design_scores_gemma":[0.00012668368,0.000578398,0.5495513,0.18664363,0.010663651,0.0024476638,0.0018778668,0.00043686767,0.0011626784,0.007962225,0.23842977,0.00011929375],"about_ca_topic_score_codex":0.0044490974,"about_ca_topic_score_gemma":0.005932624,"teacher_disagreement_score":0.0057624048,"about_ca_system_score_codex":0.0012490442,"about_ca_system_score_gemma":0.0024914676,"threshold_uncertainty_score":0.030398011},"labels":[],"label_agreement":null},{"id":"W2889750121","doi":"10.13189/ujaf.2018.060301","title":"Defined-benefit Pension Plans: Are They as Good as They Seem?","year":2018,"lang":"en","type":"article","venue":"Universal Journal of Accounting and Finance","topic":"Financial Literacy, Pension, Retirement Analysis","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":"Saint Mary's University","funders":"","keywords":"Pension; Business; Actuarial science; Finance","score_opus":0.008471329971847266,"score_gpt":0.20714084944561598,"score_spread":0.1986695194737687,"validation_status":"score_only:v0-immature-baseline","prediction":{"id":"W2889750121","genre_codex":"empirical","genre_gemma":"empirical","domain_codex":null,"domain_gemma":null,"model_version":"metacan-v3-hybrid-931329e0061c","genre_candidate":"empirical","genre_consensus":"empirical","domain_candidate":null,"domain_consensus":null,"prediction_status":"machine_predicted_unvalidated","genre_scores_codex":[0.83431786,0.010777816,0.0020966674,0.122546546,0.0009807765,0.00005826821,0.0005037663,0.000038614693,0.028679702],"genre_scores_gemma":[0.9929576,0.0014581142,0.0005089503,0.0035483663,0.00017599222,0.000008903305,0.00010520467,0.0000066461853,0.0012302728],"study_design_codex":"observational","study_design_gemma":"observational","domain_scores_codex":[0.9965082,0.001577222,0.00021992248,0.00021036969,0.0010157588,0.00046852967],"domain_scores_gemma":[0.98942775,0.0030702353,0.0041516395,0.00073137385,0.0012971326,0.0013218517],"candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006119799,0.00015309776,0.00031730303,0.0006345465,0.0009796055,0.0031108146,0.0004530427,0.0012906226,0.005318014],"category_scores_gemma":[0.02847479,0.0001336018,0.00035634296,0.0005399457,0.001430784,0.005950127,0.0010415625,0.0016888566,0.0004927952],"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":[0.0005204538,0.00031418464,0.5992221,0.0005210415,0.0002493408,0.00051919534,0.013555039,0.00024609372,0.0007113909,0.020242915,0.01806526,0.34583297],"study_design_scores_gemma":[0.000060738268,0.0011125404,0.7596464,0.002356086,0.00034024924,0.0025374822,0.068107605,0.0011145421,0.001730042,0.02061724,0.14224029,0.00013686901],"about_ca_topic_score_codex":0.002054424,"about_ca_topic_score_gemma":0.0033797785,"teacher_disagreement_score":0.006119799,"about_ca_system_score_codex":0.00069488736,"about_ca_system_score_gemma":0.0007732699,"threshold_uncertainty_score":0.032365024},"labels":[],"label_agreement":null}]}