{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":100,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":100,"direct_label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline (scores rank; they never assert a category)","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12","author_layer_release":"2026-06-26"},"query_hash":"0b5b1a8ebf90","filters":{"topic":"Corporate Governance and Financial Management"}},"results":[{"id":"W2783937515","doi":"10.5539/ijef.v10n2p48","title":"Factors Affecting the Audit Delay and Its Impact on Abnormal Return in Indonesia Stock Exchange","year":2018,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":45,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Stock exchange; Business; Audit; Profitability index; Nonprobability sampling; Accounting; Auditor's report; Leverage (statistics); Reputation; Stock (firearms); Finance; Statistics; Mathematics; Population","authors":[{"name":"Syarifa Yunindiah Lestari","is_ca":false},{"name":"Muhammad Nuryatno","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02307208674630165,"gpt":0.2398328212807593,"spread":0.2167607345344577,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001573406,0.000141415,0.0001770894,0.000998109,0.0003773374,0.001334885,0.0002189791,0.0002930863,0.001622387],"category_scores_gemma":[0.01228222,0.0001163401,0.0001939434,0.001017849,0.0003516105,0.0007251768,0.0004110854,0.0007004383,0.000174653],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008245258,"about_ca_system_score_gemma":0.001125397,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01079574,"about_ca_topic_score_gemma":0.01374348,"domain_scores_codex":[0.9984117,0.0002727115,0.0003334268,0.0001938425,0.0005384991,0.0002498976],"domain_scores_gemma":[0.9725352,0.0059659,0.01754392,0.0006518705,0.001795466,0.001507648],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006903664,0.0000655406,0.9945734,0.0000119048,0.00001384984,0.0001908471,0.0002664257,0.0001353725,0.0002568236,0.00006836253,0.0001092806,0.004239132],"study_design_scores_gemma":[0.0000011591,0.00004142263,0.9986175,0.000008462889,0.000008894224,0.00009672398,0.0005964233,0.0002300124,0.000146491,0.00003394528,0.0002147242,0.000004209941],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9990409,0.0001543059,0.00004767491,0.0001289803,0.000006042548,0.00000446149,0.00005484199,0.000002691661,0.0005600178],"genre_scores_gemma":[0.9996701,0.00007531152,0.00003684896,0.00001278365,0.000009088441,0.00000128897,0.0000529712,8.814873e-7,0.0001407441],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01079574,"threshold_uncertainty_score":0.02146578,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2964093363","doi":"10.5430/ijfr.v10n4p152","title":"Firm Value Improvement Strategy, Corporate Social Responsibility, and Institutional Ownership","year":2019,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":45,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Corporate social responsibility; Return on assets; Business; Enterprise value; Stock exchange; Debt-to-equity ratio; Nonprobability sampling; Leverage (statistics); Bivariate analysis; Variables; Accounting; Share price; Moderation; Finance; Public relations","authors":[{"name":"Mochammad Chabachib","is_ca":false},{"name":"Tyana Ulfa Fitriana","is_ca":false},{"name":"Hersugondo Hersugondo","is_ca":false},{"name":"Imang Dapit Pamungkas","is_ca":false},{"name":"Udin Udin","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09494210200278942,"gpt":0.3321275005991127,"spread":0.2371853985963233,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00136404,0.0001619287,0.0001483168,0.001033134,0.0002808087,0.001379958,0.0002506803,0.0002296976,0.001748344],"category_scores_gemma":[0.005542422,0.0000545465,0.0001500623,0.0007930502,0.0007721618,0.0008520436,0.0009758296,0.0003916938,0.0001441406],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009916878,"about_ca_system_score_gemma":0.0008304525,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001686637,"about_ca_topic_score_gemma":0.003385956,"domain_scores_codex":[0.9988741,0.0003597299,0.00007602352,0.0001083203,0.0003794928,0.000202373],"domain_scores_gemma":[0.9895063,0.00317263,0.00499297,0.0003136285,0.000626151,0.001388379],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003449247,0.0003069654,0.9853976,0.00001288658,0.0000399718,0.00009373522,0.0004807876,0.0003407055,0.0001972838,0.001073772,0.00008089009,0.01194089],"study_design_scores_gemma":[0.000002417941,0.0001401303,0.9960428,0.00001219881,0.00001640465,0.00005845256,0.001507895,0.00104154,0.0002211413,0.0005669835,0.0003856076,0.000004429108],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9957307,0.00008013847,0.0001493731,0.00007993552,0.000001206114,0.000009756964,0.00001612047,0.000001936214,0.003930845],"genre_scores_gemma":[0.9997581,0.00001852035,0.00003778035,0.000003974383,0.000001197459,0.000001856515,0.00001007181,2.60731e-7,0.0001681911],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.001748344,"threshold_uncertainty_score":0.007213831,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3139140329","doi":"10.33369/j.akuntansi.11.1.23-32","title":"COVID-19 IN INDONESIA: ANALYSIS OF DIFFERENCES EARNINGS MANAGEMENT IN THE FIRST QUARTER","year":2021,"lang":"en","type":"article","venue":"Jurnal Akuntansi","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Pandemic; Quarter (Canadian coin); Earnings; Business; Coronavirus disease 2019 (COVID-19); Accounting; Stock exchange; Earnings management; Actuarial science; Demographic economics; Economics; Finance; Geography; Medicine; Infectious disease (medical specialty)","authors":[{"name":"Widyaningsih Azizah","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01882495856989255,"gpt":0.2273761150452362,"spread":0.2085511564753437,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008337756,0.0002053414,0.0002648502,0.0009708399,0.0003682862,0.0009487903,0.0003179901,0.0002624567,0.002223042],"category_scores_gemma":[0.002277995,0.0001069272,0.0004099394,0.001250943,0.0002580197,0.0004850786,0.0006034899,0.0007773086,0.0004019103],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007882002,"about_ca_system_score_gemma":0.0007450046,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01743059,"about_ca_topic_score_gemma":0.01360734,"domain_scores_codex":[0.9994117,0.00008939618,0.0000881954,0.00008132344,0.0001631666,0.0001662305],"domain_scores_gemma":[0.9976034,0.0004629551,0.001196327,0.00007760226,0.000297869,0.000361875],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001199401,0.0001204797,0.9902132,0.00002712868,0.00002709713,0.0002539433,0.0008599187,0.0001241875,0.0001295159,0.0001379308,0.0008749749,0.00711163],"study_design_scores_gemma":[0.000001115131,0.00003819559,0.9977205,0.000009770627,0.000005690184,0.00004155248,0.001419798,0.0002787907,0.00005379552,0.00002933482,0.0003980559,0.000003331995],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9971762,0.0001508524,0.00006290861,0.00009884596,0.0000150286,0.00001966704,0.0008175661,0.00000405768,0.001654919],"genre_scores_gemma":[0.9979729,0.0001019513,0.00008653627,0.00001846025,0.00001383941,0.00002378477,0.000958609,0.000002476287,0.0008215302],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01743059,"threshold_uncertainty_score":0.03465831,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3137674172","doi":"10.5267/j.ac.2021.3.008","title":"The impacts of earnings volatility, net income and comprehensive income on share Price: Evidence from Indonesia Stock Exchange","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Net income; Economics; Earnings before interest and taxes; Net profit; Earnings per share; Stock exchange; Volatility (finance); Gross profit; Earnings; Net national income; Monetary economics; Share price; Profit (economics); Financial economics; Gross income; Accounting; Finance; Microeconomics; Public economics","authors":[{"name":"Hadi Susanto","is_ca":false},{"name":"Indra Prasetyo","is_ca":false},{"name":"Trisa Indrawati","is_ca":false},{"name":"Nabilah Aliyyah","is_ca":false},{"name":"Rusdiyanto Rusdiyanto","is_ca":false},{"name":"Heru Tjaraka","is_ca":false},{"name":"Nawang Kalbuana","is_ca":false},{"name":"Arif Syafi'ur Rochman","is_ca":false},{"name":"Gazali Gazali","is_ca":false},{"name":"Zainurrafiqi Zainurrafiqi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02713269058594782,"gpt":0.2432175099605542,"spread":0.2160848193746064,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008682408,0.000311959,0.0002293842,0.001125476,0.0002248426,0.001192237,0.0002484565,0.0002816866,0.001310851],"category_scores_gemma":[0.003002681,0.0001411711,0.0004493567,0.001161585,0.0003632583,0.001062492,0.0005645776,0.0006795504,0.0003504234],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003811491,"about_ca_system_score_gemma":0.0004156909,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01087636,"about_ca_topic_score_gemma":0.01355463,"domain_scores_codex":[0.9994696,0.0000992401,0.00006996191,0.00009569656,0.0001968831,0.00006869299],"domain_scores_gemma":[0.9953928,0.001199934,0.002464775,0.0001744534,0.0004588923,0.0003091805],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006137074,0.00006673258,0.993962,0.00002570345,0.0001073629,0.0001619491,0.000113579,0.000281064,0.0001096034,0.0001811648,0.000372685,0.004556729],"study_design_scores_gemma":[0.000002897204,0.00004004878,0.9981895,0.00001518061,0.00004574508,0.00003638358,0.0002748629,0.0007460224,0.0001309205,0.00007204156,0.0004406793,0.000005720151],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9968371,0.0005371476,0.00009804685,0.0002415084,0.00001315945,0.000005872541,0.0005867246,0.000004317135,0.00167606],"genre_scores_gemma":[0.9981828,0.0004709488,0.00003930763,0.00002842358,0.0000225757,0.000002555734,0.0009618857,0.000001724581,0.000289687],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01087636,"threshold_uncertainty_score":0.02162611,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3109921273","doi":"10.5430/ijfr.v11n6p154","title":"Financial Statement Fraud Detection With Beneish M-Score and Dechow F-Score Model: An Empirical Analysis of Fraud Pentagon Theory in Indonesia","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Financial statement; Business; Accounting; Empirical research; Cheating; Empirical evidence; Actuarial science; Audit; Finance; Psychology","authors":[{"name":"Dwi Ratmono","is_ca":false},{"name":"Darsono Darsono","is_ca":false},{"name":"Nur Cahyonowati","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08763675898847997,"gpt":0.3458119689986109,"spread":0.258175210010131,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007992375,0.0005797929,0.0008405937,0.002479718,0.0008604242,0.00201127,0.0009390327,0.0008756287,0.002493975],"category_scores_gemma":[0.0217106,0.0001909819,0.00121661,0.001656901,0.001026714,0.001724725,0.001039982,0.001748427,0.0004800642],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001151231,"about_ca_system_score_gemma":0.000898583,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006982243,"about_ca_topic_score_gemma":0.003601823,"domain_scores_codex":[0.9964833,0.001704005,0.000197487,0.0004793224,0.0007373209,0.0003986058],"domain_scores_gemma":[0.9818366,0.01310491,0.002091954,0.001080398,0.001342658,0.0005435415],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006859599,0.0008273005,0.8796741,0.00007756981,0.0002539127,0.0006003376,0.0009623108,0.0274454,0.0005129255,0.006806993,0.002099329,0.08005391],"study_design_scores_gemma":[0.00003271881,0.0006459499,0.3161209,0.00006672046,0.0001372793,0.0004470768,0.001448964,0.6725666,0.001020346,0.006193202,0.001265742,0.00005446422],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9860049,0.0001210987,0.01047555,0.0002828303,0.00001908186,0.00005998082,0.00016416,0.00005859516,0.002813917],"genre_scores_gemma":[0.9968822,0.00002645013,0.00243966,0.00001651728,0.000007125987,0.00001640828,0.0001396101,0.000004917098,0.0004671185],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007992375,"threshold_uncertainty_score":0.04226822,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3113948816","doi":"10.5430/ijfr.v12n1p174","title":"Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":30,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Leverage (statistics); Profitability index; Stock exchange; Business; Corporate governance; Nonprobability sampling; Financial distress; Accounting; Audit committee; Logistic regression; Proxy (statistics); Audit; Distress; Variables; Going concern; Finance; Auditor's report; Financial system; Psychology","authors":[{"name":"Maria Goreti Kentris Indarti","is_ca":false},{"name":"Jacobus Widiatmoko","is_ca":false},{"name":"Imang Dapit Pamungkas","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1048048046882398,"gpt":0.3052376993176372,"spread":0.2004328946293974,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00107934,0.000159293,0.0002002383,0.0010788,0.0004444488,0.001060886,0.0002754272,0.0003744742,0.001590571],"category_scores_gemma":[0.005506119,0.0001413515,0.0002454806,0.001287116,0.0006598413,0.0005850075,0.0007618429,0.0006087666,0.0001838552],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004063327,"about_ca_system_score_gemma":0.0003847259,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007149014,"about_ca_topic_score_gemma":0.009251263,"domain_scores_codex":[0.9991648,0.0002650684,0.0001190743,0.000117461,0.0001989486,0.0001346584],"domain_scores_gemma":[0.9870139,0.003042227,0.008104642,0.0003340556,0.0005494683,0.0009557205],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001352217,0.00002695963,0.9985159,0.000006251314,0.00001184949,0.00007017407,0.0002068862,0.00002531529,0.00002013727,0.00002747157,0.00004481637,0.001030649],"study_design_scores_gemma":[0.000001045365,0.00002682813,0.9987825,0.00000918802,0.00001055545,0.00009154824,0.0008253249,0.0001057748,0.00002609418,0.00001938327,0.00009987879,0.000001788747],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9991432,0.0001864473,0.00003273542,0.0001133938,0.00000207411,0.000002731657,0.00006576417,7.081559e-7,0.0004530029],"genre_scores_gemma":[0.9997346,0.000118291,0.00001555451,0.00001161416,0.000004583195,0.000001180056,0.00005852894,2.920331e-7,0.00005539253],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007149014,"threshold_uncertainty_score":0.01421481,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3168472715","doi":"10.5267/j.ac.2021.4.026","title":"The effect of financial distress on stock returns, through systematic risk and profitability as mediator variables","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":28,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Profitability index; Stock exchange; Stock (firearms); Business; Actuarial science; Systematic risk; Financial distress; Variables; Economics; Distress; Financial risk; Financial economics; Econometrics; Finance; Financial system; Statistics; Mathematics; Engineering","authors":[{"name":"Mulyanto Nugroho","is_ca":false},{"name":"Donny Arif","is_ca":false},{"name":"Abdul Halik","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006243734458572051,"gpt":0.2049157919108421,"spread":0.1986720574522701,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001591781,0.0006262297,0.0004240335,0.000963406,0.0002934937,0.001377271,0.0002505725,0.000527455,0.006338621],"category_scores_gemma":[0.007285945,0.0001960858,0.0006033432,0.0006136061,0.0005748133,0.00108302,0.001270896,0.001016448,0.0003244847],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005110888,"about_ca_system_score_gemma":0.0009978879,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001863107,"about_ca_topic_score_gemma":0.001837866,"domain_scores_codex":[0.9986963,0.0005399631,0.0001202811,0.0001844657,0.0002859273,0.0001730828],"domain_scores_gemma":[0.9907177,0.005143867,0.002685014,0.0002912053,0.0005109265,0.0006512327],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004150683,0.0005101349,0.9744456,0.0001811077,0.0004533648,0.0002792199,0.00095006,0.0008335974,0.001603299,0.002422846,0.0002891097,0.01761645],"study_design_scores_gemma":[0.00001846693,0.0004910228,0.9941251,0.00007276323,0.0003673528,0.00008703669,0.000928194,0.001235449,0.001232201,0.000782493,0.0006425434,0.00001732278],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9941994,0.0003532415,0.0006967083,0.0002472638,0.00001619494,0.00004185896,0.0002977859,0.00001301858,0.004134495],"genre_scores_gemma":[0.9985173,0.0001712587,0.0003508385,0.00003729208,0.00001125566,0.00002974755,0.0001399342,0.000001902076,0.0007403812],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006338621,"threshold_uncertainty_score":0.02120483,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4210594306","doi":"10.5267/j.ac.2020.10.019","title":"Corporate governance and firm performance","year":2020,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":28,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Corporate governance; Stock exchange; Moderation; Business; Audit; Accounting; Audit committee; Auditor's report; Stock (firearms); Going concern; Finance","authors":[{"name":"Mulyanto Nugroho","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02890353628547855,"gpt":0.178348416730398,"spread":0.1494448804449195,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001889192,0.000162735,0.0002013721,0.001133156,0.0003733222,0.002227604,0.0001845412,0.0004142224,0.004301467],"category_scores_gemma":[0.00935798,0.00006481718,0.0001488791,0.001773369,0.0005409206,0.0007936395,0.0007479395,0.000445432,0.0005382803],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006642722,"about_ca_system_score_gemma":0.0005003881,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002397677,"about_ca_topic_score_gemma":0.003229469,"domain_scores_codex":[0.9988205,0.0003956688,0.00007585077,0.0001348185,0.0002963058,0.0002767464],"domain_scores_gemma":[0.9830387,0.0047609,0.00873744,0.0005746777,0.001117724,0.001770583],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000369819,0.0001857712,0.9723821,0.00002570312,0.0001304274,0.00008282522,0.0002198459,0.001165909,0.000170893,0.004246833,0.001238437,0.02011427],"study_design_scores_gemma":[0.00000576914,0.0001009215,0.9938864,0.00002408156,0.00002648876,0.00005535441,0.0004138465,0.001037597,0.0001434552,0.002305692,0.001991385,0.000008971854],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9704614,0.001143563,0.0003385308,0.0008753935,0.00002205118,0.00001944517,0.0002774359,0.0000163785,0.02684589],"genre_scores_gemma":[0.9990995,0.0001127909,0.00003863626,0.00003107422,0.00001739272,0.000002793875,0.00008811901,0.000001601529,0.0006080974],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004301467,"threshold_uncertainty_score":0.01438981,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3040084371","doi":"10.5430/ijfr.v11n4p36","title":"Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":24,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Financial statement; Accounting; Business; Commit; Rationalization (economics); Stock exchange; Constructive fraud; Statement (logic); Financial statement analysis; Actuarial science; Finance; Financial ratio; Audit; Economics; Management; Law","authors":[{"name":"Hasni Yusrianti","is_ca":false},{"name":"Imam Ghozali","is_ca":false},{"name":"Etna Nur Afri Yuyetta","is_ca":false},{"name":"Aryanto Aryanto","is_ca":false},{"name":"Eka Meirawati","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1320912162828745,"gpt":0.3445730797627499,"spread":0.2124818634798755,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001767949,0.0002466022,0.0003026495,0.001676527,0.0004649969,0.001212616,0.0003893085,0.0003290062,0.002061907],"category_scores_gemma":[0.009171099,0.0001936647,0.0004063542,0.00189214,0.0007574828,0.0008300692,0.0008970184,0.0006552284,0.0002142521],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004695139,"about_ca_system_score_gemma":0.0008553451,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007067077,"about_ca_topic_score_gemma":0.005916283,"domain_scores_codex":[0.9984748,0.0005331323,0.0002069833,0.0001564852,0.0004785183,0.0001501469],"domain_scores_gemma":[0.9867639,0.004132732,0.006969112,0.000552859,0.0008515173,0.0007299093],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000426256,0.00008081616,0.9933783,0.00003180616,0.00002447444,0.0001528537,0.0004060223,0.00002942543,0.00003392435,0.0001168039,0.0001287629,0.005574175],"study_design_scores_gemma":[0.000002731441,0.00003185343,0.9976311,0.00005016604,0.00002632846,0.0003222936,0.001096735,0.0003705212,0.00005470754,0.00008535191,0.0003245455,0.000003672668],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9979576,0.0004372273,0.0001057443,0.0002135823,0.000004669789,0.00001016611,0.000107603,0.000001683047,0.001161802],"genre_scores_gemma":[0.9994915,0.0002850771,0.00006810208,0.00001685694,0.00000543803,0.000002776137,0.00007191332,8.039789e-7,0.00005756073],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007067077,"threshold_uncertainty_score":0.01405191,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4379280395","doi":"10.5267/j.uscm.2023.3.020","title":"The power of sustainability, corporate governance, and millennial leadership: Exploring the impact on company reputation","year":2023,"lang":"en","type":"article","venue":"Uncertain Supply Chain Management","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Reputation; Business; Accounting; Competition (biology); Corporate governance; Sustainability; Marketing; Industrial organization; Finance","authors":[{"name":"Lia Uzliawati","is_ca":false},{"name":"Nawang Kalbuana","is_ca":false},{"name":"Triyani Budyastuti","is_ca":false},{"name":"Roy Budiharjo","is_ca":false},{"name":"Kusiyah Kusiyah","is_ca":false},{"name":"Ahalik Ahalik","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05421362210653381,"gpt":0.2494854986198929,"spread":0.195271876513359,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003729135,0.0001723044,0.0002922169,0.001120975,0.0007146444,0.002772844,0.000371478,0.0003606177,0.002703573],"category_scores_gemma":[0.01613752,0.00009120593,0.0002318637,0.0009251896,0.00169497,0.001841373,0.002014055,0.0007121745,0.0001786336],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001540926,"about_ca_system_score_gemma":0.001256665,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003389187,"about_ca_topic_score_gemma":0.006642944,"domain_scores_codex":[0.9972987,0.001509167,0.00009624772,0.0001747628,0.0004983441,0.0004227963],"domain_scores_gemma":[0.9687625,0.011181,0.01216744,0.001238042,0.002101358,0.004549659],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001513108,0.0002200139,0.9584702,0.00004474391,0.0001315123,0.0002728186,0.003159406,0.001029792,0.000426284,0.007088987,0.0004392219,0.02856573],"study_design_scores_gemma":[0.000007798992,0.0002048944,0.9877548,0.00005178651,0.00005224193,0.00009836588,0.005098942,0.002381793,0.0003438305,0.002477174,0.001506205,0.0000222086],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9884031,0.0002799472,0.0004476668,0.000456749,0.000008471332,0.000007926396,0.00001620318,0.000003365825,0.01037651],"genre_scores_gemma":[0.9997446,0.00003120551,0.00004037052,0.00001025491,0.000003363163,0.000001086518,0.000004970874,7.788111e-7,0.0001633791],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003729135,"threshold_uncertainty_score":0.01972181,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3088490719","doi":"10.5430/ijfr.v11n5p180","title":"Analysis of Fraudulent Financial Reporting With the Role of KAP Big Four as a Moderation Variable: Crowe's Fraud's Pentagon Theory","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":23,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Nonprobability sampling; Accounting; Moderation; Business; Audit; Pentagon; Stock exchange; Logistic regression; Finance; Statistics; Law; Mathematics; Political science","authors":[{"name":"Maylia Pramono Sari","is_ca":false},{"name":"Nindya Pramasheilla","is_ca":false},{"name":"Fachrurrozie Fachrurrozie","is_ca":false},{"name":"Trisni Suryarini","is_ca":false},{"name":"Imang Dapit Pamungkas","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0557824662297224,"gpt":0.3035533363678688,"spread":0.2477708701381464,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01782074,0.0006218632,0.0009292796,0.00265569,0.001538006,0.002181827,0.0009572711,0.0008898015,0.004230342],"category_scores_gemma":[0.07179716,0.0003794377,0.001383975,0.001619906,0.001658875,0.002075855,0.003850871,0.001923522,0.0002772141],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001175212,"about_ca_system_score_gemma":0.002246022,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002755124,"about_ca_topic_score_gemma":0.001767054,"domain_scores_codex":[0.9757176,0.01721089,0.001112238,0.001666332,0.002781407,0.001511603],"domain_scores_gemma":[0.8665251,0.09325061,0.02300713,0.00697808,0.006097666,0.00414138],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002683136,0.0002729816,0.9806323,0.00006884366,0.0004586274,0.0001668255,0.002937719,0.0002482953,0.0001552173,0.002359186,0.0002978839,0.01213392],"study_design_scores_gemma":[0.00006225022,0.0008151495,0.9684771,0.0002601136,0.0008834594,0.0003012606,0.008936376,0.01045693,0.0008393344,0.006505917,0.002414828,0.00004734153],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9921152,0.0002862049,0.003459438,0.001001032,0.0000446261,0.0001302311,0.000130139,0.0000123141,0.002820843],"genre_scores_gemma":[0.9980251,0.00005211505,0.001356596,0.00009978525,0.00001428146,0.0001004804,0.00004951826,0.000003849371,0.0002983098],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01782074,"threshold_uncertainty_score":0.09424621,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2996352241","doi":"10.5430/rwe.v11n3p108","title":"Earning Management and the Effect Characteristics of Audit Committee, Independent Commissioners: Evidence From Indonesia","year":2020,"lang":"en","type":"article","venue":"Research in World Economy","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":22,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Audit committee; Accounting; Business; Earnings management; Stock exchange; Shareholder; Chief audit executive; Joint audit; Principal–agent problem; Audit; Internal audit; Sample (material); External auditor; Audit evidence; Corporate governance; Finance; Earnings","authors":[{"name":"Eka Handriani","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05661613659007193,"gpt":0.2764547880060891,"spread":0.2198386514160172,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001709973,0.0001374245,0.0002168829,0.0007391062,0.000386682,0.001154048,0.0003038325,0.000256576,0.00168264],"category_scores_gemma":[0.005677537,0.0001552692,0.0002318345,0.001127058,0.0004896646,0.0005896895,0.0005456772,0.0004942029,0.0002459705],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005588753,"about_ca_system_score_gemma":0.0006942512,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01286718,"about_ca_topic_score_gemma":0.02151562,"domain_scores_codex":[0.9988202,0.0003154856,0.0001515167,0.0001813766,0.0003118586,0.0002194026],"domain_scores_gemma":[0.9806866,0.003810548,0.01265311,0.00075323,0.0008544331,0.001242096],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005919074,0.00007949086,0.995236,0.00001469396,0.00002934729,0.00006730667,0.0003223091,0.00007187705,0.00006158544,0.00007053698,0.0001893657,0.003798316],"study_design_scores_gemma":[0.000001975585,0.00001988613,0.999047,0.000008165869,0.00001558717,0.00002879846,0.0004134153,0.0001026303,0.00005119204,0.00002524363,0.0002841886,0.000002062978],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9985677,0.0001981468,0.0000541811,0.00008121657,0.000003846993,0.000003912432,0.00009943661,0.000001393041,0.0009902997],"genre_scores_gemma":[0.9993474,0.0001280097,0.00003309083,0.00001726696,0.000006186926,0.000001885987,0.0001237768,0.00000102714,0.0003413182],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01286718,"threshold_uncertainty_score":0.02558458,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3167697588","doi":"10.5267/j.ac.2021.5.009","title":"Detecting fraudulent financial statements in pharmaceutical companies: Fraud pentagon theory perspective","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":19,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Financial statement; Business; Stock exchange; Nonprobability sampling; Audit; Corporate governance; Finance","authors":[{"name":"Dodik Ariyanto","is_ca":false},{"name":"I Made Gilang Jhuniantara","is_ca":false},{"name":"Ni Made Dwi Ratnadi","is_ca":false},{"name":"I Gusti Ayu Made Asri Dwija Putri","is_ca":false},{"name":"Ayu Aryista Dewi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02829292156314474,"gpt":0.2969613547988653,"spread":0.2686684332357206,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00501173,0.0003474001,0.0004940779,0.004937046,0.001290649,0.004427138,0.0008410004,0.001081223,0.003910438],"category_scores_gemma":[0.01963603,0.0002729407,0.0004925191,0.002791786,0.002640531,0.003189536,0.002123064,0.001531016,0.0003420343],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002585695,"about_ca_system_score_gemma":0.00222016,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005089397,"about_ca_topic_score_gemma":0.003643819,"domain_scores_codex":[0.993397,0.003429532,0.0002875213,0.0005482771,0.001608619,0.0007290397],"domain_scores_gemma":[0.9767079,0.01136907,0.008536307,0.0007692885,0.0018553,0.0007621947],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002085219,0.0007179896,0.8678969,0.0002127255,0.0001294626,0.001642377,0.008667223,0.002223671,0.0003933223,0.04669865,0.002180918,0.06902819],"study_design_scores_gemma":[0.00004933985,0.000538778,0.7892101,0.0007281259,0.0002040259,0.002751616,0.05241849,0.07480364,0.001733637,0.06812178,0.009351093,0.00008940916],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9572236,0.001265168,0.007836292,0.006280478,0.000051012,0.000199288,0.0001754954,0.00001533213,0.02695334],"genre_scores_gemma":[0.9980145,0.0002391063,0.001080067,0.000127324,0.00002194438,0.00001664074,0.00004345464,0.000001203416,0.0004557844],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005089397,"threshold_uncertainty_score":0.02650481,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3131745710","doi":"10.5267/j.ac.2021.1.010","title":"Corporate governance mechanism as income smoothing suppressor","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":17,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"European Commission","keywords":"Corporate governance; Accounting; Net income; Business; Smoothing; Comprehensive income; Gross income; Audit; Net national income; Economics; Public economics; Finance; Statistics; State income tax","authors":[{"name":"Alwan Sri Kuston","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01769833725517126,"gpt":0.2012678773698728,"spread":0.1835695401147015,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003301153,0.0002993922,0.0002451146,0.001462556,0.0008326367,0.002097809,0.0004309336,0.0005509479,0.004085566],"category_scores_gemma":[0.01239071,0.0001402194,0.0003367153,0.001111642,0.002692668,0.001970928,0.001331834,0.0007087594,0.0003565912],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001127416,"about_ca_system_score_gemma":0.001172111,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008172971,"about_ca_topic_score_gemma":0.0007137093,"domain_scores_codex":[0.9970842,0.001146852,0.000183476,0.0004307828,0.0007329477,0.0004217965],"domain_scores_gemma":[0.9839504,0.005095518,0.006975449,0.002059364,0.001102802,0.0008164919],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002375402,0.0005910455,0.4352922,0.0002273408,0.0001818386,0.0005359045,0.005589714,0.004370104,0.003912141,0.3618824,0.003386494,0.1837933],"study_design_scores_gemma":[0.00007403493,0.0005769947,0.6745306,0.0002930038,0.0001515608,0.0009144243,0.004739718,0.01866474,0.004286926,0.2572976,0.03834173,0.0001286218],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.848991,0.001260904,0.03813766,0.002697786,0.00008747118,0.000225462,0.0001971684,0.0002649063,0.1081377],"genre_scores_gemma":[0.9974061,0.00008067508,0.001189626,0.00005300584,0.00001834576,0.00001602674,0.00001867515,0.000005165379,0.001212473],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004085566,"threshold_uncertainty_score":0.01745838,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3084600133","doi":"10.5267/j.ac.2020.8.023","title":"The role of the board of director with political connection for increasing the firm value","year":2020,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Connection (principal bundle); Politics; Value (mathematics); Business; Management; Political science; Economics; Mathematics; Statistics; Law; Geometry","authors":[{"name":"Fahmi Idris","is_ca":false},{"name":"Agung Dharmawan Buchdadi","is_ca":false},{"name":"Muhammad Rizqi Muttaqien","is_ca":false},{"name":"Taqwa Hariguna","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01033356568098814,"gpt":0.1877947772190724,"spread":0.1774612115380842,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001191122,0.0001569201,0.0001502952,0.0008215119,0.0009929356,0.002390247,0.0002882234,0.0004250155,0.008141153],"category_scores_gemma":[0.008895823,0.00008538126,0.0001137311,0.000692228,0.0007724793,0.001065354,0.001426038,0.0006209018,0.0006213692],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008101673,"about_ca_system_score_gemma":0.001165131,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002066995,"about_ca_topic_score_gemma":0.00544398,"domain_scores_codex":[0.9981482,0.000838184,0.0000700145,0.000154757,0.0003641549,0.0004248645],"domain_scores_gemma":[0.9835371,0.00221949,0.006812125,0.0003930761,0.001179468,0.005858594],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001307263,0.0004674417,0.9287865,0.00006898739,0.00008284054,0.0005319956,0.00164183,0.0004109452,0.001395199,0.005049873,0.003538224,0.05789534],"study_design_scores_gemma":[0.00001799915,0.0001318144,0.9874585,0.00003947903,0.00003583178,0.0001686754,0.003373882,0.0002956771,0.0002664643,0.001114196,0.007086707,0.00001073522],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9622142,0.0005680211,0.0004688356,0.001679912,0.0000542452,0.00002637243,0.0000544732,0.00001594131,0.03491811],"genre_scores_gemma":[0.9984226,0.00009136473,0.00008910472,0.0000729466,0.00003436027,0.000003791621,0.00002182173,0.000002116129,0.001261915],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008141153,"threshold_uncertainty_score":0.02723491,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3137836021","doi":"10.5267/j.ac.2021.2.020","title":"Characteristics of banks as determinants of profit management for Islamic and conventional banks in ASEAN","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Loan; Capital adequacy ratio; Earnings; Islam; Business; Retained earnings; Earnings management; Profit (economics); Linear discriminant analysis; Accounting; Non-performing loan; Variables; Economics; Financial system; Finance; Dividend","authors":[{"name":"Suripto Suripto","is_ca":false},{"name":"Supriyanto Supriyanto","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0133387363513652,"gpt":0.2291727097486379,"spread":0.2158339733972727,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006523793,0.0001025427,0.00008381673,0.0006890699,0.000407014,0.0007404234,0.0001213498,0.000164874,0.001354729],"category_scores_gemma":[0.00213004,0.0000567867,0.00009688019,0.0006955655,0.0003413284,0.0004759852,0.0003798456,0.0002438449,0.0001597617],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004193424,"about_ca_system_score_gemma":0.0004498248,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004864063,"about_ca_topic_score_gemma":0.01127431,"domain_scores_codex":[0.9997308,0.00007737868,0.00002877231,0.00002832235,0.00007605571,0.00005874233],"domain_scores_gemma":[0.9975417,0.0004732478,0.001312918,0.00006310326,0.0002785115,0.0003305807],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000258303,0.00004915943,0.9947561,0.000004248112,0.000007736052,0.00009202401,0.0005676674,0.0001319028,0.0001486363,0.0001627843,0.0001560192,0.003897958],"study_design_scores_gemma":[9.05231e-7,0.00002045968,0.997961,0.000005133044,0.000002674288,0.00006391482,0.001372081,0.0002633164,0.00003910591,0.00004485221,0.0002246322,0.000001956014],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9995221,0.00002907762,0.00001537091,0.0000365999,8.083998e-7,0.000001139591,0.00002258505,4.870453e-7,0.0003718087],"genre_scores_gemma":[0.9997655,0.00002644936,0.00001837031,0.000006007505,0.00000169921,0.000001265124,0.00003719107,1.980603e-7,0.0001434308],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004864063,"threshold_uncertainty_score":0.009671509,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2989144329","doi":"10.5267/j.msl.2019.11.014","title":"The impact of family ownership concentration on the relationship between the characteristics of board of directors and earnings management","year":2019,"lang":"en","type":"article","venue":"Management Science Letters","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Business; Earnings management; Accounting; Family business; Earnings; Marketing","authors":[{"name":"Mazen Mohamad Khaled Burghleh","is_ca":false},{"name":"Saleh K. Al-Okdeh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02758276198275411,"gpt":0.2326430862441516,"spread":0.2050603242613974,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001210954,0.0002107148,0.0001934058,0.0008469727,0.0005705894,0.000844012,0.0003201731,0.0002189852,0.004014572],"category_scores_gemma":[0.006584813,0.0000901971,0.000286371,0.0006265793,0.0003835511,0.0006301159,0.0006384213,0.0004059919,0.0002232503],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007017697,"about_ca_system_score_gemma":0.0007928836,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01172385,"about_ca_topic_score_gemma":0.01658868,"domain_scores_codex":[0.9988913,0.0004104176,0.00008748568,0.0001396468,0.000255324,0.0002158113],"domain_scores_gemma":[0.9910733,0.002801019,0.003856574,0.0002821264,0.0007842726,0.001202742],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003851546,0.00005746745,0.9931779,0.000007501579,0.00004054871,0.000110948,0.0003242135,0.00007426125,0.00007067579,0.0000851385,0.0001525618,0.005860246],"study_design_scores_gemma":[0.000001141042,0.00003299657,0.9986889,0.000008818335,0.00001244884,0.00004180959,0.0007952026,0.0001013895,0.00004375865,0.00003141513,0.0002396973,0.000002471884],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9975433,0.0003412235,0.00008849288,0.0002109834,0.000008387199,0.000006544203,0.00006431343,0.000001729074,0.001735016],"genre_scores_gemma":[0.9992854,0.0000964678,0.00005270726,0.00001988263,0.00001248967,0.000002947801,0.00005727953,7.03535e-7,0.0004721797],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01172385,"threshold_uncertainty_score":0.0233112,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4382940425","doi":"10.3390/jrfm16070318","title":"Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia","year":2023,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"Universitas Jambi","keywords":"Financial statement; Accounting; Corporate governance; Business; Stock exchange; Logistic regression; Pandemic; Recession; Statement (logic); Coronavirus disease 2019 (COVID-19); Actuarial science; Economics; Finance; Political science; Statistics; Law; Medicine; Audit","authors":[{"name":"Enggar Diah Puspa Arum","is_ca":false},{"name":"Rico Wijaya","is_ca":false},{"name":"Ilham Wahyudi","is_ca":false},{"name":"Aulia Beatrice Brilliant","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02670096521077053,"gpt":0.2359437572397762,"spread":0.2092427920290057,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001609279,0.0001636118,0.0002397984,0.001151889,0.000888686,0.001446982,0.0003589745,0.0005388747,0.0009384906],"category_scores_gemma":[0.005584645,0.0001679973,0.000266097,0.001215761,0.0008359863,0.0009932579,0.001184594,0.001302687,0.0001531083],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001338413,"about_ca_system_score_gemma":0.001048937,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01675099,"about_ca_topic_score_gemma":0.02055522,"domain_scores_codex":[0.9989107,0.0003893863,0.0001153387,0.00009630672,0.0002244511,0.0002637648],"domain_scores_gemma":[0.9911799,0.001214621,0.005705461,0.0002649043,0.0005556566,0.00107941],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001790525,0.0001315762,0.9949331,0.000006157207,0.000007763851,0.0001762144,0.002110167,0.00004407542,0.00003820139,0.00009285741,0.0001397301,0.002302233],"study_design_scores_gemma":[0.000001458347,0.0000488439,0.9912711,0.00001711123,0.00000586735,0.0001664559,0.007727134,0.0004008549,0.0000500714,0.00004881606,0.0002581429,0.000003963254],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9994724,0.00004314719,0.00002331902,0.000115264,0.000001726668,0.000006637592,0.00002468066,3.129245e-7,0.0003125766],"genre_scores_gemma":[0.9996843,0.00006570177,0.00002978891,0.00002367652,0.000004214482,0.000004758173,0.00004862213,4.014844e-7,0.0001385774],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01675099,"threshold_uncertainty_score":0.03330696,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3118085206","doi":"10.5430/ijfr.v12n1p149","title":"The Mediating Effect of External Audit Quality on the Relationship Between Corporate Governance and Creative Accounting","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Corporate governance; Business; Stock exchange; External auditor; Population; Quality (philosophy); Limiting; Quality audit; Creative accounting; Sample (material); Internal audit; Accounting information system; Finance; Engineering; Sociology","authors":[{"name":"Nofan Hamed Al-Olimat","is_ca":false},{"name":"Mohannad Obeid Al Shbail","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1628219400528798,"gpt":0.3687870871089803,"spread":0.2059651470561005,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004739146,0.000300543,0.0002333949,0.0009313439,0.0005996344,0.002345697,0.0004387433,0.0004249529,0.002557015],"category_scores_gemma":[0.02642488,0.0001804451,0.0003170046,0.000645128,0.002297042,0.001005406,0.001676194,0.000885413,0.0001171412],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00120495,"about_ca_system_score_gemma":0.003429824,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003504096,"about_ca_topic_score_gemma":0.006097478,"domain_scores_codex":[0.9939832,0.003319355,0.0003954551,0.0004387244,0.001134302,0.0007289671],"domain_scores_gemma":[0.9553607,0.0168113,0.01910042,0.002361258,0.003244569,0.003121843],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007745806,0.0004023526,0.9673815,0.00009540652,0.0001340493,0.0002583307,0.004236699,0.0004693371,0.0005810967,0.00395126,0.0001861576,0.0222264],"study_design_scores_gemma":[0.00001173748,0.0001735237,0.9884419,0.0001439056,0.000064391,0.0001612946,0.006972494,0.0006908136,0.0004394515,0.001649735,0.001237288,0.00001346573],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9938216,0.0002616049,0.0006866706,0.0005139748,0.000008001859,0.00003337187,0.00001693244,0.000006184961,0.004651544],"genre_scores_gemma":[0.9994245,0.00007950722,0.0002015024,0.00002937994,0.000004490601,0.000005602277,0.000007797338,9.048449e-7,0.000246279],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004739146,"threshold_uncertainty_score":0.02506334,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3097139233","doi":"10.5430/ijfr.v11n4p453","title":"Investor Decision in Estimating the Effect of Earning Persistence, Financial Leverage, Foreign Ownership Toward Company Reputation and Company Value","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Reputation; Leverage (statistics); Business; Stock exchange; Foreign ownership; Free cash flow; Finance; Accounting; Cash flow; Economics; Foreign direct investment","authors":[{"name":"Robert Jao","is_ca":false},{"name":"Djabir Hamzah","is_ca":false},{"name":"Abdul Rakhman Laba","is_ca":false},{"name":"Mediaty Mediaty","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1012399235419264,"gpt":0.3266373644121042,"spread":0.2253974408701779,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004665162,0.000334876,0.0003539187,0.0007496615,0.000290764,0.001208944,0.0002475716,0.000513517,0.001640304],"category_scores_gemma":[0.01240757,0.0001669661,0.0006134003,0.0006283167,0.0002573092,0.0008244519,0.0004615863,0.0005736522,0.0002298104],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004184581,"about_ca_system_score_gemma":0.0005487095,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004963439,"about_ca_topic_score_gemma":0.005705748,"domain_scores_codex":[0.9982619,0.000940002,0.0001484585,0.0002367971,0.0002274848,0.000185356],"domain_scores_gemma":[0.9891412,0.008193001,0.001670282,0.0003334947,0.0003452096,0.0003168114],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008296799,0.0000647814,0.9879417,0.00001648769,0.00009701763,0.0001250472,0.0001227506,0.002029929,0.000178145,0.0003086185,0.0001280861,0.008904487],"study_design_scores_gemma":[0.00002189675,0.0005498414,0.9575429,0.00006588963,0.0002234675,0.0002246598,0.00113497,0.03649416,0.001696835,0.0009495371,0.001070666,0.00002514374],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9951154,0.0002334863,0.00295465,0.0001458279,0.000008450021,0.00002147229,0.0001812838,0.00001034424,0.00132904],"genre_scores_gemma":[0.9982044,0.00006849665,0.001023678,0.00001361631,0.000006638844,0.00001306069,0.0002183783,0.000001387206,0.0004503545],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004963439,"threshold_uncertainty_score":0.02467203,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3203693507","doi":"10.5267/j.ac.2021.7.002","title":"The effect of financial distress on earning management practices using classification shifting: The moderating effect of good corporate governance","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Earnings management; Stock exchange; Nonprobability sampling; Corporate governance; Accounting; Business; Population; Audit committee; Financial distress; Empirical evidence; Audit; Distress; Earnings; Finance; Financial system","authors":[{"name":"Cokorda Istri Eka Pratiwi","is_ca":false},{"name":"Herkulanus Bambang Suprasto","is_ca":false},{"name":"Maria Mediatrix Ratna Sari","is_ca":false},{"name":"Dodik Ariyanto","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02597024005339499,"gpt":0.2491067040051314,"spread":0.2231364639517364,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003681586,0.0002832359,0.000272834,0.0007116473,0.0005577161,0.00121038,0.0004085403,0.000372294,0.002674515],"category_scores_gemma":[0.02196576,0.0001099038,0.000340609,0.0008926624,0.0008467122,0.0008656278,0.001246549,0.0007203721,0.0001676139],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008022828,"about_ca_system_score_gemma":0.000969237,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006277861,"about_ca_topic_score_gemma":0.008227039,"domain_scores_codex":[0.9958,0.00208133,0.0003882174,0.000504609,0.0006318251,0.0005941688],"domain_scores_gemma":[0.9680861,0.01383173,0.01308041,0.001577595,0.001427806,0.001996424],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001056554,0.0001226564,0.9876774,0.00002061059,0.00007794124,0.00006518393,0.0008807719,0.0001607782,0.0001533941,0.0002734288,0.0001218214,0.01034033],"study_design_scores_gemma":[0.000003292034,0.0001324741,0.9976677,0.00001894878,0.0000441277,0.00001955456,0.001164505,0.0003599565,0.0001309428,0.0001486115,0.0003053198,0.000004567913],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983549,0.0001242459,0.0002159601,0.0001551481,0.000008321315,0.0000189437,0.00005956873,0.000002565152,0.00106046],"genre_scores_gemma":[0.9995624,0.00003838566,0.0001240637,0.00001715947,0.00000691955,0.000008362218,0.00003837175,8.116183e-7,0.0002034781],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006277861,"threshold_uncertainty_score":0.01947033,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3171202493","doi":"10.5267/j.ac.2021.5.010","title":"Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Financial statement; Business; Loan; Stock exchange; Nonprobability sampling; Audit; Corporate governance; Finance","authors":[{"name":"Saad Abudl Kareem Alsakini","is_ca":false},{"name":"Hanan Al Awawdeh","is_ca":false},{"name":"Ismail Al Awamleh","is_ca":false},{"name":"Adel M. Qatawneh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01788956855653916,"gpt":0.2566736797675569,"spread":0.2387841112110177,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001614242,0.0001877131,0.0002618608,0.0008620256,0.0007680832,0.001637649,0.0003547847,0.0005167737,0.003311669],"category_scores_gemma":[0.004780274,0.0001452149,0.0003207524,0.00123032,0.0006664085,0.0007661026,0.0007359676,0.0009262061,0.0007669653],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00111374,"about_ca_system_score_gemma":0.001174174,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01640508,"about_ca_topic_score_gemma":0.02227165,"domain_scores_codex":[0.9989729,0.0002976727,0.00009441123,0.0001463397,0.0002446913,0.0002439601],"domain_scores_gemma":[0.9952054,0.0008557135,0.002130632,0.0001447817,0.001025357,0.000638178],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001323841,0.0003989873,0.9850503,0.00003839791,0.00002732165,0.0003925926,0.003721355,0.0001416617,0.0001644216,0.0002065574,0.0008720201,0.008854073],"study_design_scores_gemma":[0.000002047595,0.0001248831,0.9901268,0.00002430133,0.00001320892,0.0000918907,0.008134422,0.0002645394,0.0001171558,0.00004250869,0.001051885,0.000006244963],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9986513,0.0001052884,0.00002173794,0.0001150336,0.000004913044,0.000007291221,0.0001203911,0.000001331135,0.0009727494],"genre_scores_gemma":[0.998769,0.0001142764,0.00002767789,0.00003639599,0.00001140432,0.000008241029,0.0001534408,0.00000133721,0.0008781789],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01640508,"threshold_uncertainty_score":0.03261918,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3138717372","doi":"10.5267/j.ac.2021.2.023","title":"Could the minimization of opportunity prevent fraud? An empirical study in the auditors’ perspective","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Audit; Business; Internal audit; Internal control; Control (management); Government (linguistics); USable; Accounting; Empirical research; Sample (material); Computer science","authors":[{"name":"Sri Handayani","is_ca":false},{"name":"Warsito Kawedar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0482859106382876,"gpt":0.2997455936241072,"spread":0.2514596829858196,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01143977,0.0002916797,0.0003653783,0.002493263,0.001451404,0.004941721,0.0006692344,0.001266558,0.004290063],"category_scores_gemma":[0.02529445,0.0002690953,0.000486885,0.002282014,0.003498247,0.005382624,0.001388837,0.001673096,0.0001966231],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002814906,"about_ca_system_score_gemma":0.003595252,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002259753,"about_ca_topic_score_gemma":0.001910455,"domain_scores_codex":[0.9895247,0.006907642,0.0003341931,0.0003776429,0.001917714,0.0009381827],"domain_scores_gemma":[0.9533055,0.03551528,0.006209574,0.0008377258,0.002947985,0.001183957],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007963587,0.005122278,0.5097479,0.00174563,0.0003657891,0.002011473,0.02807057,0.004436904,0.001301007,0.264458,0.003956167,0.1779879],"study_design_scores_gemma":[0.0002574985,0.002544541,0.6027693,0.004149136,0.0008674581,0.001926812,0.2213917,0.03169589,0.00394998,0.07119812,0.05908581,0.0001637083],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9564545,0.001636336,0.002421925,0.006117022,0.00005404869,0.0001884875,0.00004840727,0.000004831565,0.03307436],"genre_scores_gemma":[0.9982127,0.000706872,0.0004844692,0.0001580526,0.00002032212,0.00001920002,0.000007915477,8.977287e-7,0.0003896389],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01143977,"threshold_uncertainty_score":0.06050003,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3154713008","doi":"10.5267/j.ac.2021.4.012","title":"The antecedents of audit quality: The input-process-output factors","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Audit; Quality audit; Accounting; Business; Quality (philosophy); Structural equation modeling; Process (computing); Psychology; Computer science","authors":[{"name":"M. Ardiansyah Syam","is_ca":false},{"name":"Imam Ghozali","is_ca":false},{"name":"Adam Adam","is_ca":false},{"name":"Endang Etty Merawati","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03268613692494456,"gpt":0.2562833632341432,"spread":0.2235972263091987,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004798677,0.0003842184,0.0004271543,0.002197924,0.001012413,0.004939696,0.0003581992,0.000835331,0.006395104],"category_scores_gemma":[0.02911486,0.0004221443,0.0006546442,0.002627328,0.002749824,0.002103861,0.00181182,0.001535241,0.0002800651],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002482749,"about_ca_system_score_gemma":0.003469777,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004253121,"about_ca_topic_score_gemma":0.0040868,"domain_scores_codex":[0.9933962,0.001939949,0.0006777775,0.0005778978,0.002570401,0.0008378706],"domain_scores_gemma":[0.9421402,0.03527706,0.01054542,0.002654429,0.006317211,0.003065739],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001684355,0.0009016566,0.9345587,0.0003143307,0.000132007,0.0003426081,0.004202089,0.003093192,0.001360926,0.02017537,0.0004209349,0.03432985],"study_design_scores_gemma":[0.00001828814,0.0002508223,0.9749401,0.0001899194,0.0001003988,0.0001486198,0.004936022,0.006037552,0.001471221,0.009841005,0.0020303,0.00003576084],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9617423,0.0002940868,0.007629124,0.001060705,0.00002765665,0.000246006,0.0003211499,0.00006591582,0.02861301],"genre_scores_gemma":[0.9980598,0.00007659631,0.001384124,0.00002024082,0.000006820843,0.00002893521,0.00006048806,0.000004686525,0.0003583435],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006395104,"threshold_uncertainty_score":0.02537817,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4312226487","doi":"10.3390/jrfm16010017","title":"The Impact of Ownership Characteristics and Gender on Earnings Management: Indonesian Companies","year":2022,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Business; Accounting; Earnings management; Leverage (statistics); Gender diversity; Principal–agent problem; Indonesian; Audit committee; Earnings; Audit; Finance; Corporate governance","authors":[{"name":"Ari Kuncara Widagdo","is_ca":false},{"name":"Rahmawati Rahmawati","is_ca":false},{"name":"Djuminah","is_ca":false},{"name":"Siti Arifah","is_ca":false},{"name":"Francisca Sestri Goestjahjanti","is_ca":false},{"name":"FE Akuntansi Kiswanto","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01513094186756994,"gpt":0.2123549051206093,"spread":0.1972239632530393,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006325687,0.0001342223,0.0001251879,0.0003334208,0.0003549925,0.0007673966,0.0001762855,0.0001722108,0.003277377],"category_scores_gemma":[0.002539593,0.00005310419,0.0001662663,0.0003401281,0.0003173659,0.0004772059,0.0003878292,0.0002909406,0.0002269572],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003532343,"about_ca_system_score_gemma":0.000375811,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006776706,"about_ca_topic_score_gemma":0.01158864,"domain_scores_codex":[0.9996438,0.0001024543,0.00002281355,0.00005008121,0.00008904446,0.00009189916],"domain_scores_gemma":[0.9975688,0.000783001,0.00106445,0.00007341048,0.00013553,0.0003747151],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007466583,0.000072554,0.9899771,0.000008166204,0.00001841711,0.0002351492,0.0006506016,0.00006948803,0.0001462639,0.0001868041,0.000225548,0.008335392],"study_design_scores_gemma":[0.000001458744,0.00003757689,0.9973505,0.00001275669,0.00001297231,0.00008302357,0.001712288,0.000206169,0.00008460899,0.00008492758,0.0004109266,0.00000280421],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982125,0.0001855458,0.00003387083,0.0001495228,0.000006171684,0.000001893315,0.00003492638,7.065563e-7,0.001374903],"genre_scores_gemma":[0.9994712,0.00006504334,0.00001318853,0.00001030982,0.000004513934,6.609156e-7,0.00002651701,4.775811e-7,0.0004080833],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006776706,"threshold_uncertainty_score":0.01347452,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4312927110","doi":"10.29138/ijebd.v5i1.1707","title":"THE EFFECT OF COVID 19 ON COMPANY PERFORMANCE IN MANUFACTURING COMPANIES IN INDONESIA","year":2022,"lang":"en","type":"article","venue":"IJEBD (International Journal Of Entrepreneurship And Business Development)","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Stock exchange; Leverage (statistics); Business; Nonprobability sampling; Coronavirus disease 2019 (COVID-19); Stock (firearms); Population; Originality; Manufacturing; Business administration; Quarter (Canadian coin); Accounting; Marketing; Finance; Statistics; Engineering; Mathematics; Psychology","authors":[{"name":"Retno Cahyaningati","is_ca":false},{"name":"Ninik Lukiana","is_ca":false},{"name":"M Wimbo Wiyono","is_ca":false},{"name":"Kasno Kasno","is_ca":false},{"name":"Muhammad Rizalus Sholihin","is_ca":false},{"name":"Deni Juliasari","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0145076203366748,"gpt":0.2182063204518098,"spread":0.203698700115135,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001419081,0.0002708753,0.0002072885,0.0007729263,0.0004759965,0.001532287,0.0003310987,0.0002988746,0.001619205],"category_scores_gemma":[0.004712222,0.0001042261,0.0002665328,0.0008582608,0.0005287336,0.0005392185,0.001027603,0.0006746941,0.0003499318],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009097518,"about_ca_system_score_gemma":0.0007482626,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007802159,"about_ca_topic_score_gemma":0.009783003,"domain_scores_codex":[0.9984441,0.0004086753,0.000174183,0.0002181726,0.0005206491,0.0002342792],"domain_scores_gemma":[0.9880889,0.00218651,0.006640113,0.0003622106,0.001098668,0.001623585],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003230186,0.00005209408,0.9967874,0.000005847938,0.00001623619,0.00006173147,0.0001347419,0.00006428405,0.00007086558,0.00003478971,0.0001028768,0.002636769],"study_design_scores_gemma":[6.99489e-7,0.0000540781,0.999261,0.000005173446,0.000003887465,0.00002316873,0.0002952656,0.000126423,0.00007123451,0.0000127936,0.0001440247,0.000002189317],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9978567,0.0001205402,0.00003284417,0.000108278,0.000007080353,0.000004195379,0.0001176388,0.000002746822,0.001749938],"genre_scores_gemma":[0.9995691,0.00004543059,0.00003048955,0.00001521482,0.000006374267,0.000002830274,0.0001115227,8.535076e-7,0.0002181303],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007802159,"threshold_uncertainty_score":0.01551348,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2149117526","doi":"10.5267/j.msl.2013.12.007","title":"Investigating the effect of tax costs on accounting conservatism: Evidence from Tehran Stock Exchange","year":2013,"lang":"en","type":"article","venue":"Management Science Letters","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Stock exchange; Conservatism; Business; Economics; Econometrics; Monetary economics; Finance","authors":[{"name":"Mohammad Reza Asgari","is_ca":false},{"name":"Mohammad Ali Behpouri","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02060202350844571,"gpt":0.2197086768508692,"spread":0.1991066533424235,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001908294,0.0001559859,0.0001940936,0.001422484,0.0004194321,0.0008784035,0.0003569235,0.0003086122,0.001965032],"category_scores_gemma":[0.01230858,0.0001244341,0.0002285775,0.001689319,0.0005919653,0.0007288616,0.0005295087,0.0005886753,0.0001543169],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006619021,"about_ca_system_score_gemma":0.0006761801,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01216811,"about_ca_topic_score_gemma":0.01413031,"domain_scores_codex":[0.998855,0.0002839111,0.0001315308,0.00009163201,0.0005491894,0.00008874649],"domain_scores_gemma":[0.9698711,0.007193471,0.01963163,0.0009296489,0.001733465,0.0006407387],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001184447,0.0000898455,0.9911342,0.00002451634,0.00005571068,0.0001742659,0.0007476429,0.0001186053,0.0001324724,0.0001772582,0.0001664434,0.007060554],"study_design_scores_gemma":[0.000004253139,0.00003135418,0.9988715,0.000006380049,0.00001971053,0.00004987172,0.000550793,0.0001408323,0.00006997481,0.00003802441,0.00021464,0.000002556267],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9992175,0.0001241521,0.00002515948,0.000139634,0.000002032608,0.000002364224,0.00003299191,7.181946e-7,0.0004554604],"genre_scores_gemma":[0.9996026,0.0001393977,0.00002624975,0.00002121633,0.00001004257,0.000001006414,0.0000931286,5.333343e-7,0.0001057939],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01216811,"threshold_uncertainty_score":0.02419454,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2979713904","doi":"10.5430/ijfr.v11n1p1","title":"Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia","year":2019,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Local government; Government (linguistics); Finance; Audit; Business; Order (exchange); Accounting; Quality (philosophy); Financial management; Political science; Public administration","authors":[{"name":"Pilipus Ramandei","is_ca":false},{"name":"Abdul Rohman","is_ca":false},{"name":"Dwi Ratmono","is_ca":false},{"name":"Imam Ghozali","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05109251032315191,"gpt":0.3221482882496317,"spread":0.2710557779264798,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003467776,0.0002668333,0.0003663672,0.001297237,0.001308811,0.001728257,0.0007835049,0.0003578922,0.002415645],"category_scores_gemma":[0.01023132,0.0003306523,0.000331117,0.001925698,0.001839711,0.001155628,0.001495456,0.0007771901,0.0002152152],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001463162,"about_ca_system_score_gemma":0.002564678,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0328259,"about_ca_topic_score_gemma":0.04924304,"domain_scores_codex":[0.9977768,0.001131881,0.0001617022,0.0002290136,0.000343092,0.0003576339],"domain_scores_gemma":[0.9852482,0.007874171,0.004135167,0.000564563,0.001130217,0.001047629],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005191644,0.0003410761,0.9397789,0.0002239677,0.00009167244,0.001180776,0.04362253,0.00009787708,0.0002176968,0.0003200973,0.0002465779,0.01382692],"study_design_scores_gemma":[0.000004245455,0.00009901853,0.9093527,0.0001787745,0.00006060402,0.0002371415,0.08892927,0.0002279113,0.0001202684,0.00007772483,0.0006992147,0.00001311369],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.999054,0.00009933847,0.00002834167,0.0001033289,0.000001449972,0.000006604233,0.00001831698,0.000001010922,0.0006875783],"genre_scores_gemma":[0.9996821,0.000122262,0.00003985686,0.00002855842,0.000001697622,0.000007641584,0.00001651861,8.859985e-7,0.0001005902],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0328259,"threshold_uncertainty_score":0.06526965,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2582455725","doi":"10.5430/afr.v6n1p102","title":"The Impact of Accounting Conservatism and Voluntary Disclosure on the Cost of Capital of Industrial Companies in Jordan","year":2017,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Leverage (statistics); Sample (material); Conservatism; Voluntary disclosure; Accounting; Panel data; Business; Cost of capital; Turnover; Economics; Econometrics; Microeconomics","authors":[{"name":"Heba S Warad","is_ca":false},{"name":"Prof. Dr. Mamoun M Al-Debi'e","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08966844120031112,"gpt":0.3197222964560518,"spread":0.2300538552557407,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001204831,0.0001107975,0.0001811531,0.0008702356,0.0003102488,0.001631733,0.000368786,0.0003682718,0.0009908613],"category_scores_gemma":[0.006643957,0.0001045815,0.0001812677,0.001353573,0.0004561791,0.0009893026,0.0008597317,0.0005353579,0.0001106023],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001646054,"about_ca_system_score_gemma":0.001313542,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01064615,"about_ca_topic_score_gemma":0.01639246,"domain_scores_codex":[0.9990304,0.0002345677,0.0001105558,0.00009787126,0.0003261775,0.0002005002],"domain_scores_gemma":[0.9797643,0.002392366,0.01511462,0.0004392753,0.001637653,0.0006518814],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008382081,0.00008380394,0.9841409,0.0000276814,0.00004643426,0.000396468,0.0008678988,0.001500608,0.0002464218,0.0009023321,0.0005013613,0.0112023],"study_design_scores_gemma":[0.000003342113,0.0000443744,0.9943991,0.00002173164,0.00001298499,0.000152833,0.002282191,0.001408817,0.0002258553,0.0003270215,0.001111806,0.000009955674],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9987547,0.00022684,0.00003234112,0.0002492674,0.000002014588,0.000001878883,0.00006534805,0.000001377661,0.0006663229],"genre_scores_gemma":[0.9994978,0.0001009431,0.00002207543,0.00001658541,0.000006502165,9.089243e-7,0.00007363215,6.469157e-7,0.0002809602],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01064615,"threshold_uncertainty_score":0.02116841,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3039207111","doi":"10.5430/ijfr.v11n3p84","title":"The Likelihood of Fraudulent Financial Reporting: The New Implementation of Malaysian Code of Corporate Governance (MCCG) 2017","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Business; Corporate governance; Remuneration; Transparency (behavior); Proxy (statistics); Compliance (psychology); Valuation (finance); Finance","authors":[{"name":"Siti Fadilah Bt Mat Zin","is_ca":false},{"name":"Marziana Madah Marzuki","is_ca":false},{"name":"Nik Kamaruzaman Hj Abdulatiff","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.113270096701162,"gpt":0.3601058096764047,"spread":0.2468357129752427,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01087259,0.0001569464,0.0002055608,0.002013198,0.0006829599,0.002565112,0.0007314152,0.000884394,0.001312151],"category_scores_gemma":[0.05900089,0.000214958,0.0002775328,0.001975747,0.001426807,0.001758256,0.001579036,0.001639232,0.0002296188],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002239793,"about_ca_system_score_gemma":0.00280218,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01094753,"about_ca_topic_score_gemma":0.01166724,"domain_scores_codex":[0.9844381,0.005115913,0.002623178,0.0008014013,0.005777132,0.001244275],"domain_scores_gemma":[0.8360457,0.02660484,0.1171148,0.004460008,0.01210296,0.003671806],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004452845,0.00005175647,0.9861637,0.0000506273,0.0000235089,0.0001526305,0.001854799,0.0001253304,0.0001709944,0.0005318999,0.0006971004,0.01013327],"study_design_scores_gemma":[0.000001979284,0.00007126387,0.9929496,0.000104348,0.00001415527,0.0002594366,0.003758705,0.0005277849,0.0004617912,0.0001941401,0.001640271,0.00001654882],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9932004,0.0002345229,0.0003291404,0.002027137,0.00002833813,0.00005810493,0.0003070648,0.00001010505,0.003805325],"genre_scores_gemma":[0.9990184,0.0001253665,0.0002384319,0.0001199433,0.00001492402,0.00001464186,0.0001308903,0.000001836027,0.0003355793],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01094753,"threshold_uncertainty_score":0.05750042,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2924559986","doi":"10.5539/ies.v12n4p49","title":"The Development of Multimedia and Activities to Promote Products Made by State Enterprise Communities in the Bangmod Project 4.0 Through Community-Based Learning","year":2019,"lang":"en","type":"article","venue":"International Education Studies","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"King Mongkut's University of Technology Thonburi","keywords":"Local community; Psychology; Quality (philosophy); Perception; Presentation (obstetrics); Work (physics); Medical education; Multimedia; Pedagogy; Engineering; Computer science; Political science; Medicine","authors":[{"name":"Kuntida Thamwipat","is_ca":false},{"name":"Pornpapatsorn Princhankol","is_ca":false},{"name":"Naphat Deeyen","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05242529831100227,"gpt":0.3116078269903342,"spread":0.2591825286793319,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001100268,0.0003379124,0.0001302184,0.0006721104,0.001010428,0.001580747,0.0006366522,0.0003513106,0.004061219],"category_scores_gemma":[0.00106394,0.0001938398,0.000264586,0.0005396864,0.0004304463,0.001242071,0.00213662,0.0005416305,0.0005288039],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004271326,"about_ca_system_score_gemma":0.001496245,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001126223,"about_ca_topic_score_gemma":0.005352456,"domain_scores_codex":[0.9996207,0.0001430288,0.00001811325,0.00005059587,0.00009417093,0.00007338755],"domain_scores_gemma":[0.9992068,0.0001990171,0.00008395231,0.00006167898,0.00008229964,0.0003661693],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0004181728,0.004354324,0.0580481,0.002082878,0.0000464979,0.001995771,0.08779567,0.0008517457,0.04892384,0.006931079,0.005605013,0.7829469],"study_design_scores_gemma":[0.0002718953,0.005164457,0.2954844,0.001132149,0.0002600431,0.002556188,0.1540527,0.005276203,0.03153366,0.005815902,0.4982644,0.0001880365],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9457052,0.0002530818,0.00501457,0.0004351266,0.0000267986,0.0004482145,0.00006277575,0.0001025884,0.04795167],"genre_scores_gemma":[0.9244945,0.0006906425,0.04524647,0.0001464438,0.00002095346,0.000296038,0.0001858309,0.00004961002,0.02886949],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004061219,"threshold_uncertainty_score":0.01358616,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4297825394","doi":"10.55601/jwem.v3i1.200","title":"Pengaruh Leverage, Kepemilikan Institusional, Ukuran dan Nilai Perusahaan Terhadap Tindakan Manajemen Laba","year":2013,"lang":"id","type":"article","venue":"Jurnal Wira Ekonomi Mikroskil","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Tellabs (Canada)","funders":"","keywords":"Business administration; Business","authors":[{"name":"Rice Rice","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01541746833536547,"gpt":0.1986541772806156,"spread":0.1832367089452501,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001458368,0.0003948307,0.0003724432,0.001571122,0.001414358,0.002287546,0.000519839,0.0003066123,0.01651762],"category_scores_gemma":[0.004154815,0.0002563068,0.0003535336,0.003405706,0.0007191957,0.001289307,0.00204016,0.0009166246,0.001651878],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001478012,"about_ca_system_score_gemma":0.002463744,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01954488,"about_ca_topic_score_gemma":0.04177721,"domain_scores_codex":[0.9986911,0.0003513496,0.0001137521,0.0001874969,0.0003836422,0.000272682],"domain_scores_gemma":[0.9974756,0.0006053546,0.0007731068,0.0001967667,0.0005967629,0.0003523598],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002803712,0.0001573079,0.8627281,0.0008834148,0.0002013951,0.0006906751,0.01434749,0.0002660647,0.001669343,0.006887211,0.01467365,0.09721497],"study_design_scores_gemma":[0.00001366531,0.0001237125,0.921814,0.0003324388,0.00009093617,0.0002772385,0.02095053,0.0002293671,0.001333298,0.001306287,0.05349587,0.00003267903],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.878883,0.003887798,0.002512524,0.003156992,0.0001724067,0.0003722991,0.01074492,0.0001205751,0.1001495],"genre_scores_gemma":[0.9682424,0.001746659,0.001826841,0.0003554422,0.00005984232,0.0003974433,0.003152656,0.00003163518,0.02418706],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01954488,"threshold_uncertainty_score":0.0552569,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4313648868","doi":"10.18280/ijsdp.170812","title":"Do Corporate Social Responsibility and Political Connections Matter to Financial Performance and Financial Stability in the Banking Sector? Evidence from Indonesia","year":2022,"lang":"en","type":"article","venue":"International Journal of Sustainable Development and Planning","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Stock exchange; Nonprobability sampling; Politics; Corporate social responsibility; Business; Language change; Finance; Financial system; Accounting; Sample (material); Economics; Public relations; Law; Political science; Sociology","authors":[{"name":"Jesi Stefany","is_ca":false},{"name":"Lidya Agustina","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03788226251177611,"gpt":0.2454398704817602,"spread":0.207557607969984,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002120046,0.0002871261,0.0003909056,0.001246171,0.0009570121,0.00197588,0.0005167097,0.0005821433,0.003606888],"category_scores_gemma":[0.008078489,0.000222057,0.000584862,0.001310577,0.001475432,0.001394872,0.001621748,0.001219123,0.000360562],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008247835,"about_ca_system_score_gemma":0.001465322,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01378861,"about_ca_topic_score_gemma":0.02156396,"domain_scores_codex":[0.998145,0.0007390028,0.0001632622,0.0002337453,0.0003884855,0.0003305592],"domain_scores_gemma":[0.9834948,0.005094368,0.007759358,0.0003865162,0.001015537,0.002249339],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008386758,0.0002998754,0.9899091,0.00007296882,0.0001102809,0.0002007999,0.002156228,0.00004788932,0.00004651904,0.000376962,0.0002400596,0.006455586],"study_design_scores_gemma":[0.000005059655,0.00005217845,0.9955143,0.00007461334,0.0000461278,0.00005609998,0.003607656,0.0001157099,0.00003320566,0.0001225018,0.0003675176,0.0000049773],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9957492,0.0006522735,0.00003965238,0.0006487659,0.00001311726,0.000007251614,0.00006153123,0.000001042031,0.002827177],"genre_scores_gemma":[0.9993626,0.000374027,0.00002144505,0.00005730849,0.00001191918,0.00000339647,0.00004066886,8.234631e-7,0.0001278205],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01378861,"threshold_uncertainty_score":0.02741671,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3171513861","doi":"10.5267/j.ac.2021.4.008","title":"The role of intellectual capital as a mediation of relationship between audit committee and real earnings management","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Audit committee; Accounting; Joint audit; Audit evidence; Human capital; Chief audit executive; Business; Internal audit; Audit; Earnings management; Intellectual capital; Earnings; Finance; Economics; Economic growth","authors":[{"name":"Sri Layla Wahyu Istanti","is_ca":false},{"name":"Anis Chariri","is_ca":false},{"name":"Agung Juliarto","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01149518330967935,"gpt":0.2043408426881025,"spread":0.1928456593784231,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002633314,0.0004737834,0.0003619793,0.001238002,0.000767721,0.002097662,0.0007000327,0.0005653535,0.009089764],"category_scores_gemma":[0.0201229,0.0002145767,0.0004576255,0.0007089708,0.001058162,0.001612379,0.001757747,0.0008302772,0.0003501149],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001124857,"about_ca_system_score_gemma":0.003834275,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005450722,"about_ca_topic_score_gemma":0.004876038,"domain_scores_codex":[0.9968629,0.00154184,0.0001311971,0.0003613541,0.0004795638,0.0006230822],"domain_scores_gemma":[0.9666353,0.02124971,0.007086738,0.001130828,0.001424843,0.002472546],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005720374,0.001537316,0.904986,0.0004710178,0.0006626775,0.002524778,0.006276278,0.002752646,0.001469878,0.01943439,0.001828642,0.05748434],"study_design_scores_gemma":[0.00009111673,0.0008244917,0.9621708,0.000544577,0.0006756909,0.0007618117,0.007226579,0.007166154,0.001903256,0.01341862,0.005157063,0.00005996692],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9740892,0.001012852,0.001782725,0.001799184,0.00005108573,0.00008375266,0.0001644747,0.00003420421,0.02098256],"genre_scores_gemma":[0.9982923,0.0001641701,0.0003731393,0.00005825107,0.00001997557,0.00001662367,0.00003182294,0.000002477327,0.001041122],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009089764,"threshold_uncertainty_score":0.03040832,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3200533804","doi":"","title":"THE EFFECT OF AUDIT OPINION, FINANCIAL DISTRESS, AUDIT DELAY, CHANGE OF MANAGEMENT ON AUDITOR SWITCHING","year":2021,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Audit; Auditor's report; Accounting; Stock exchange; Business; Indonesian; Financial distress; Context (archaeology); External auditor; Auditor independence; Going concern; Joint audit; Audit evidence; Finance; Internal audit; Financial system","authors":[{"name":"Novi Darmayanti","is_ca":false},{"name":"Laely Aghe Africa","is_ca":false},{"name":"Titik Mildawati","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01089649472168219,"gpt":0.2125260503868725,"spread":0.2016295556651903,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003633279,0.0001964852,0.0003576209,0.0008241016,0.0005849861,0.002274911,0.0006337007,0.0008383204,0.005584671],"category_scores_gemma":[0.03768303,0.0001731026,0.0007670493,0.001034369,0.0009170933,0.001058588,0.001081057,0.00188915,0.000416887],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001585637,"about_ca_system_score_gemma":0.001632058,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01594202,"about_ca_topic_score_gemma":0.01558657,"domain_scores_codex":[0.9956412,0.001696598,0.0004537023,0.0004419645,0.0007032718,0.001063204],"domain_scores_gemma":[0.8479673,0.08592821,0.05432473,0.001812669,0.003195292,0.006771847],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002095815,0.0001970656,0.9949062,0.00001384833,0.00008146831,0.0001214635,0.0001803479,0.0004631665,0.00009625172,0.0001007296,0.00009361995,0.003536243],"study_design_scores_gemma":[0.000006690167,0.0002223355,0.996559,0.00001537294,0.00007708428,0.00006529511,0.00133438,0.001132911,0.000179982,0.0001505497,0.0002459734,0.0000105129],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.998163,0.0001818418,0.0001000977,0.0003234862,0.000009437135,0.000008679731,0.00006644533,0.000002476079,0.00114446],"genre_scores_gemma":[0.9993462,0.00007393416,0.00003775384,0.00003083084,0.0000111626,0.000002760959,0.0000547003,0.00000112999,0.0004415103],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01594202,"threshold_uncertainty_score":0.03169841,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3167705277","doi":"10.5267/j.ac.2021.4.019","title":"The role of corporate governance in earnings persistence: Audit committee as a moderation variable","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Corporate governance; Business; Accounting; Earnings; Moderation; Audit committee; Population; Audit; Persistence (discontinuity); Finance; Psychology; Demography","authors":[{"name":"Heni Agustina","is_ca":false},{"name":"Rizki Amalia Elfita","is_ca":false},{"name":"Djoko Soelistya","is_ca":false},{"name":"Ninnasi Muttaqiin","is_ca":false},{"name":"Mochamad Mochklas","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01334814267710299,"gpt":0.1831361527329395,"spread":0.1697880100558365,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005046982,0.0002947623,0.0004653037,0.0009197942,0.0008660561,0.001877292,0.0006910912,0.0008605484,0.005011216],"category_scores_gemma":[0.02011857,0.000130653,0.0006240868,0.001026723,0.001079864,0.001004976,0.002022209,0.001538248,0.0002550458],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009094332,"about_ca_system_score_gemma":0.00165053,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00674049,"about_ca_topic_score_gemma":0.007958241,"domain_scores_codex":[0.9939073,0.003339385,0.000393332,0.000590116,0.0007889902,0.0009809511],"domain_scores_gemma":[0.9568102,0.02876126,0.009063821,0.00120722,0.00126349,0.002893945],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004454568,0.000416883,0.9831955,0.00009628022,0.0003816398,0.0002019095,0.002693837,0.000337104,0.0004557118,0.001958516,0.0005674991,0.009249703],"study_design_scores_gemma":[0.00002935797,0.000517907,0.9899373,0.0001351997,0.000318321,0.00006175921,0.004205329,0.00156411,0.0003849478,0.00109309,0.001733868,0.00001885055],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.994495,0.0004143302,0.0007282387,0.0007213574,0.00005358321,0.0000583851,0.0001413752,0.00001182761,0.003375895],"genre_scores_gemma":[0.9990403,0.00005711527,0.0001639825,0.00005474413,0.0000229454,0.00003087535,0.00005401272,0.000003604299,0.0005723493],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00674049,"threshold_uncertainty_score":0.02669132,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3130320780","doi":"10.5267/j.ac.2021.2.012","title":"Earnings quality before and after the implementation of PSAK 69","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Earnings quality; Earnings; Business; Earnings per share; Accounting; Stock exchange; Book value; Quality (philosophy); Finance","authors":[{"name":"Naniek Noviari","is_ca":false},{"name":"I Gusti Ayu Eka Damayanthi","is_ca":false},{"name":"I Gusti Ngurah Agung Suaryana","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01152557303768228,"gpt":0.2521787401112648,"spread":0.2406531670735826,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002600635,0.000151259,0.0002393078,0.001094305,0.0004215009,0.00109996,0.000403036,0.0003249005,0.001622676],"category_scores_gemma":[0.01145329,0.00008411323,0.0003323083,0.001239779,0.0003648578,0.000569566,0.0007747044,0.0007417338,0.0004265908],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001239164,"about_ca_system_score_gemma":0.0009096135,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01783838,"about_ca_topic_score_gemma":0.02215897,"domain_scores_codex":[0.9978135,0.0002157255,0.0003751173,0.0002355374,0.0009441599,0.0004158535],"domain_scores_gemma":[0.9714043,0.00282693,0.0178256,0.001194571,0.005293828,0.001454871],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004878351,0.0002656964,0.9573213,0.00005440069,0.0000482053,0.0003223626,0.001095494,0.0004667698,0.0008101903,0.0004379175,0.00166167,0.0370282],"study_design_scores_gemma":[0.000002681792,0.00008536867,0.9983438,0.000007821756,0.000005591787,0.00001798267,0.0003998378,0.0001231291,0.0002334875,0.00003194031,0.0007422535,0.000006087555],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9964021,0.0001276005,0.00009992196,0.0002421376,0.00002478051,0.00004931005,0.0007140045,0.00001035411,0.002329811],"genre_scores_gemma":[0.9955376,0.0001074039,0.0001787954,0.00005117184,0.00003957792,0.00002232766,0.00130479,0.00000303198,0.002755286],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01783838,"threshold_uncertainty_score":0.03546911,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3088015692","doi":"10.5430/ijfr.v11n5p150","title":"Analysis of Audit Opinion of Financial Statements From State Institutions: Indonesia Empirical Study, Period 2012-2017","year":2020,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Disclaimer; Accounting; Quality (philosophy); Audit; Business; State (computer science); Auditor's report; Financial institution; Presentation (obstetrics); Government (linguistics); Finance; Actuarial science; Political science; Medicine; Computer science; Law","authors":[{"name":"Fransisca Listyaningsih Utami","is_ca":false},{"name":"Yananto Mihadi Putra","is_ca":false},{"name":"Putri Renalita Sutra Tanjung","is_ca":false},{"name":"Lucky Nugroho","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1760602317342005,"gpt":0.4287817280800925,"spread":0.252721496345892,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002442051,0.0001645757,0.00023423,0.002502922,0.0004470439,0.001392396,0.00028746,0.000319601,0.0015322],"category_scores_gemma":[0.007728316,0.0001452412,0.0003181478,0.00322097,0.0004659303,0.0007791541,0.0006359378,0.0005931982,0.0005400805],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001431975,"about_ca_system_score_gemma":0.001156638,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01010886,"about_ca_topic_score_gemma":0.01243652,"domain_scores_codex":[0.997687,0.0003942167,0.0004171198,0.0001472069,0.0009548044,0.0003996824],"domain_scores_gemma":[0.9840897,0.002473941,0.008826939,0.0003028337,0.003486717,0.0008197814],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009362189,0.0001070028,0.9834818,0.00009404668,0.00001994017,0.000235536,0.004551894,0.0001047372,0.0003229778,0.0001289114,0.0008709089,0.009988789],"study_design_scores_gemma":[0.000001006134,0.00005150313,0.9907307,0.0000356532,0.00001235187,0.00009767585,0.007524821,0.0002452558,0.0002376693,0.00002051677,0.001035332,0.000007643804],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9962121,0.0001100222,0.00008061816,0.0001166537,0.000009714706,0.00002458209,0.0006916662,0.000002602652,0.002751964],"genre_scores_gemma":[0.9979241,0.0001667677,0.00008722303,0.00002972469,0.00001629487,0.00002262737,0.0006916409,0.000002027443,0.001059568],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01010886,"threshold_uncertainty_score":0.02010006,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4387223032","doi":"10.18196/jai.v24i3.18397","title":"The role of financial distress and fraudulent financial reporting: A mediation effect testing","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting and Investment","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"University of Dhaka; Taras Shevchenko National University of Kyiv; York University","keywords":"Business; Accounting; Corporate governance; Financial ratio; Stock exchange; Financial distress; Audit; Finance; Creditor; Financial system; Debt","authors":[{"name":"Reskino Reskino","is_ca":false},{"name":"Aditia Darma","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01363689294329502,"gpt":0.2136597251482897,"spread":0.2000228322049947,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01515225,0.001140769,0.001190271,0.001811192,0.001505261,0.00269187,0.002720596,0.002010123,0.01689001],"category_scores_gemma":[0.05531929,0.0007212397,0.002915442,0.001473983,0.002139611,0.003588503,0.003635013,0.003569391,0.0007339693],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001460601,"about_ca_system_score_gemma":0.005422428,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004440913,"about_ca_topic_score_gemma":0.002593449,"domain_scores_codex":[0.981702,0.01147174,0.0008976198,0.002375651,0.001761678,0.00179143],"domain_scores_gemma":[0.9107813,0.07305759,0.008272744,0.002927273,0.002617877,0.002343134],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002021017,0.003287758,0.9352322,0.001643008,0.003048114,0.001002132,0.007886805,0.0008510148,0.0007017097,0.01074629,0.001560274,0.03201973],"study_design_scores_gemma":[0.0008253091,0.007079164,0.9097833,0.002318422,0.007469989,0.001466815,0.01778361,0.02835218,0.002154399,0.01708975,0.005545348,0.0001315992],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9809569,0.001841122,0.00461441,0.002535234,0.0002278414,0.0008647123,0.0005954754,0.00005924155,0.008305086],"genre_scores_gemma":[0.9952142,0.0004544059,0.002415152,0.0002156294,0.0000589683,0.0005543761,0.0001679719,0.00001023426,0.0009089595],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01689001,"threshold_uncertainty_score":0.08013368,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2805488652","doi":"10.5539/ass.v14n6p123","title":"The Impact of Corporate Governance and Investor Confidence on Earning Management: Evidence from Thai-Listed Company","year":2018,"lang":"en","type":"article","venue":"Asian Social Science","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Corporate governance; Business; Stock exchange; Accounting; Shareholder; Sample (material); Finance","authors":[{"name":"Thanapin Attarit","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04258709948673502,"gpt":0.2673446433081944,"spread":0.2247575438214594,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001432457,0.0001126932,0.000135937,0.0008718096,0.0003743978,0.00119764,0.0001784815,0.0002466207,0.001458072],"category_scores_gemma":[0.006531442,0.00008869407,0.0001817689,0.001040158,0.0004984663,0.000582867,0.0006655583,0.0004300972,0.00009546871],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003593834,"about_ca_system_score_gemma":0.0005834803,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006298268,"about_ca_topic_score_gemma":0.01201711,"domain_scores_codex":[0.9990585,0.0003809245,0.0001139695,0.00007364803,0.000230488,0.0001424766],"domain_scores_gemma":[0.9842575,0.005381835,0.007684547,0.0002950515,0.001028573,0.001352556],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003094754,0.00005931225,0.99408,0.00002524914,0.00002741301,0.0001972102,0.001164366,0.0000401889,0.00004517836,0.00009557839,0.00007250274,0.004161873],"study_design_scores_gemma":[0.000002181735,0.00008110697,0.9951776,0.00003380758,0.00002280739,0.0001349747,0.003923231,0.0001778108,0.00007196509,0.00008705044,0.0002830183,0.000004386295],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9989948,0.0002290829,0.00002454762,0.0001191327,0.000001914561,0.000001953925,0.00003435875,3.222794e-7,0.0005938942],"genre_scores_gemma":[0.9997379,0.0001306768,0.00001219991,0.00001187156,0.000003016365,6.910249e-7,0.00002904318,2.018333e-7,0.00007433884],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006298268,"threshold_uncertainty_score":0.01252323,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2891480094","doi":"10.25105/mraai.v1i2.2804","title":"MANAJEMEN LABA DAN MOTIVASI MANAJEMEN","year":2008,"lang":"en","type":"article","venue":"Media Riset Akuntansi Auditing & Informasi","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Earnings management; Accounting; Earnings; Remedial education; Business; Perception; Economics; Political science; Psychology; Law","authors":[{"name":"Sekar Mayangsari","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02149579870809861,"gpt":0.180156869908779,"spread":0.1586610712006804,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001504863,0.0003719238,0.000294664,0.0007718829,0.002061841,0.005131141,0.0004765538,0.001227823,0.01889427],"category_scores_gemma":[0.002980239,0.0001478387,0.0002241544,0.0007518664,0.001724525,0.003122486,0.001437558,0.002049606,0.002624119],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001470283,"about_ca_system_score_gemma":0.001867645,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008707669,"about_ca_topic_score_gemma":0.001538026,"domain_scores_codex":[0.9988993,0.0003886962,0.00005493985,0.0001490608,0.0003711123,0.0001368629],"domain_scores_gemma":[0.998434,0.0005397018,0.0003937984,0.00007413633,0.0003485388,0.0002097732],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0002357455,0.0004513082,0.01808603,0.001128689,0.00004583854,0.002572327,0.02053474,0.0006346813,0.00397167,0.5832268,0.06104606,0.3080662],"study_design_scores_gemma":[0.00003601125,0.000199083,0.02753103,0.0010917,0.00007821567,0.002180837,0.02019357,0.001319204,0.003107334,0.09659711,0.8475744,0.00009157918],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1431834,0.02983554,0.01327128,0.08418892,0.004157831,0.0002212072,0.0003207616,0.0002235675,0.7245975],"genre_scores_gemma":[0.8062987,0.01750579,0.006119197,0.005893394,0.002038771,0.0001720666,0.0002521307,0.00007202265,0.1616479],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01889427,"threshold_uncertainty_score":0.06320769,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4388071353","doi":"10.58777/rfb.v1i2.131","title":"Comparative Analysis of Financial Performance before And during Covid-19 Pandemic","year":2023,"lang":"en","type":"article","venue":"Research of Finance and Banking","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Current ratio; Debt-to-equity ratio; Business; Return on assets; Financial ratio; Return on equity; Equity (law); Quarter (Canadian coin); Actuarial science; Econometrics; Economics; Finance; Nonprobability sampling; Market liquidity; Stock exchange","authors":[{"name":"Zainal Zawir Simon","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1010131720384223,"gpt":0.3483007981021525,"spread":0.2472876260637302,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001280411,0.0002590471,0.0002909723,0.001772658,0.0004432955,0.001287901,0.0002921862,0.0005935678,0.00168706],"category_scores_gemma":[0.005485049,0.00008970371,0.0002543884,0.001460984,0.0004667053,0.001022165,0.001122867,0.0007349485,0.0003301908],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009520988,"about_ca_system_score_gemma":0.0007634825,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01180346,"about_ca_topic_score_gemma":0.01486373,"domain_scores_codex":[0.999082,0.0001247563,0.00009881147,0.0001227769,0.0002103076,0.0003613341],"domain_scores_gemma":[0.9950819,0.0005540627,0.002328336,0.0001291242,0.001067627,0.0008389907],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000150993,0.00007653012,0.9895664,0.00002772988,0.00002780045,0.0003056462,0.0007776181,0.0002115904,0.0003544165,0.000222624,0.0006343385,0.00764434],"study_design_scores_gemma":[7.992452e-7,0.00008265601,0.9981969,0.00001172147,0.000003595896,0.00004702111,0.0009365871,0.00007931904,0.00007940456,0.00002018692,0.0005369793,0.000004857689],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9963567,0.0001865589,0.00005523781,0.0001929497,0.0000231823,0.00001699378,0.001037918,0.00000358593,0.002126887],"genre_scores_gemma":[0.9975623,0.0001241036,0.00004243287,0.0000424534,0.00003109009,0.00001151048,0.001610454,0.000002052652,0.0005736513],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01180346,"threshold_uncertainty_score":0.02346951,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3153907088","doi":"10.5267/j.ac.2021.3.026","title":"Pecking order, earnings management and capital structure","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Pecking order theory; Capital structure; Pecking order; Principal–agent problem; Business; Stock exchange; Debt; Corporate governance; Accounting; Finance; Monetary economics; Economics","authors":[{"name":"Novi Swandari Budiarso","is_ca":false},{"name":"Winston Pontoh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006622203844923455,"gpt":0.1773683255559401,"spread":0.1707461217110166,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007139895,0.000146923,0.0001410113,0.0007218052,0.0004260253,0.001440221,0.0002357911,0.0003037395,0.003263583],"category_scores_gemma":[0.006243773,0.0000739303,0.0001122261,0.0007917476,0.001264926,0.001424558,0.0005276494,0.0004383027,0.0002121267],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009312818,"about_ca_system_score_gemma":0.0005984968,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003062595,"about_ca_topic_score_gemma":0.003640029,"domain_scores_codex":[0.999566,0.00009460414,0.00004802285,0.00008183645,0.0001267343,0.00008270932],"domain_scores_gemma":[0.9901028,0.002324726,0.00614937,0.0004378268,0.0004279614,0.0005573371],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007384531,0.0002063295,0.9292964,0.0000513685,0.000052516,0.0002612435,0.0007829635,0.003439383,0.0004392321,0.02393687,0.0006421519,0.04081758],"study_design_scores_gemma":[0.000008123141,0.00008074933,0.9677067,0.00003670458,0.00001340995,0.0001938328,0.0007889951,0.004698709,0.0004440409,0.02360925,0.002405796,0.00001371001],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9800812,0.0004497066,0.00162254,0.0003520343,0.000006258575,0.0000275108,0.0001032403,0.000007781823,0.01734969],"genre_scores_gemma":[0.9990638,0.00008472419,0.000166774,0.00001030326,0.00000513682,0.000003044551,0.00003432343,8.763682e-7,0.0006310068],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003263583,"threshold_uncertainty_score":0.01091778,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4391060469","doi":"10.5267/j.uscm.2023.11.022","title":"Transaction cost analysis of corporate sustainability: The influence of profit management, audit committee, and women board directors","year":2024,"lang":"en","type":"article","venue":"Uncertain Supply Chain Management","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Business; Audit committee; Stock exchange; Finance; Return on assets; Earnings management; Nonprobability sampling; Earnings per share; Earnings","authors":[{"name":"Meita Sekar Sari","is_ca":false},{"name":"Agus Ismaya Hasanudin","is_ca":false},{"name":"Imam Abu Hanifah","is_ca":false},{"name":"Agus Sholikhan Yulianto","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01164966890323821,"gpt":0.2197418430091129,"spread":0.2080921741058747,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00436532,0.0004195101,0.0005649983,0.002539089,0.0003458965,0.001634225,0.0004895388,0.0003865421,0.00282998],"category_scores_gemma":[0.02312727,0.000145888,0.0009823022,0.002826654,0.0004427394,0.001437299,0.0005610323,0.0006270843,0.0002044724],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009860599,"about_ca_system_score_gemma":0.001205749,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006512011,"about_ca_topic_score_gemma":0.00522254,"domain_scores_codex":[0.9957092,0.002634939,0.000279356,0.0002098513,0.0008939683,0.0002727383],"domain_scores_gemma":[0.9571359,0.03304911,0.005693998,0.0008169965,0.002497288,0.0008066993],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000671479,0.0004297449,0.9186407,0.0001706557,0.0005182888,0.000509937,0.0004797307,0.01556529,0.0005509153,0.003052596,0.0007825807,0.05862805],"study_design_scores_gemma":[0.00003497426,0.0009468891,0.8700757,0.000103379,0.0004216285,0.0005632272,0.001953889,0.1216178,0.0005680101,0.002308965,0.001338833,0.00006665014],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9904594,0.001052103,0.004678558,0.0003048072,0.00002924036,0.00006351235,0.0001706671,0.00001365776,0.003227963],"genre_scores_gemma":[0.997968,0.000193971,0.001102458,0.00001792612,0.00001894557,0.00002695674,0.0001353606,0.000004028501,0.0005323159],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006512011,"threshold_uncertainty_score":0.02308631,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3133437041","doi":"10.5267/j.ac.2021.1.012","title":"Does industry expertise at engagement partner and audit firm level matter in emerging market? Evidence from Indonesia","year":2021,"lang":"en","type":"article","venue":"Accounting","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Audit; Business; Accounting; Quality audit; Earnings management; Accrual; Joint audit; Earnings quality; Stock exchange; Earnings; Internal audit; Finance","authors":[{"name":"Antonius Herusetya","is_ca":false},{"name":"Meiliana Jaunanda","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0413642277079017,"gpt":0.2440801561408885,"spread":0.2027159284329868,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001045055,0.0001304541,0.00025392,0.001059538,0.0003748095,0.001084178,0.0003404259,0.000255934,0.003603214],"category_scores_gemma":[0.003786633,0.0001215923,0.0003194666,0.001538939,0.0005172483,0.001045765,0.0009175334,0.0005801658,0.0004221365],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003895233,"about_ca_system_score_gemma":0.0005979135,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01662815,"about_ca_topic_score_gemma":0.02358174,"domain_scores_codex":[0.9993669,0.0001373499,0.00006557183,0.0001305419,0.0001440618,0.0001556873],"domain_scores_gemma":[0.9882358,0.002743041,0.006730768,0.0003435894,0.0007110236,0.001235709],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003299812,0.00004242237,0.995567,0.00001791837,0.00002710096,0.0001886596,0.0003489317,0.00004863336,0.0000430618,0.0001276119,0.0002797376,0.003275988],"study_design_scores_gemma":[0.000002119256,0.00002119985,0.9978482,0.00002554014,0.00001887263,0.00007608273,0.001270245,0.0001712288,0.00004581889,0.00005340178,0.0004651667,0.000002041712],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9964731,0.0003807302,0.00007733092,0.0003117194,0.000005872603,0.00000407962,0.0001888198,0.000001740917,0.002556588],"genre_scores_gemma":[0.9992611,0.0002013343,0.0000218858,0.0000462186,0.000008623788,0.000001325548,0.0001709936,0.000001249611,0.0002872896],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01662815,"threshold_uncertainty_score":0.0330627,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4232812248","doi":"10.17265/1548-6583/2015.11.002","title":"Analysis of the Effect of Corporate Governance Attributes and Disclosure Level on Firms’ Costs of Financing","year":2015,"lang":"en","type":"article","venue":"Journal of Modern Accounting and Auditing","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"Université du Québec en Outaouais; University of Ottawa","funders":"","keywords":"Corporate governance; Business; Accounting; Corporate finance; Finance","authors":[{"name":"Raef Gouiaa","is_ca":true},{"name":"Daniel Zéghal","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03178627168652787,"gpt":0.2207225398491417,"spread":0.1889362681626138,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002867884,0.0002149949,0.0003547631,0.001471695,0.0004541211,0.001628782,0.0004740834,0.000429762,0.003162589],"category_scores_gemma":[0.02662778,0.0001658476,0.0004770351,0.002120544,0.0006662091,0.0008472383,0.0006073282,0.0009515868,0.0001534646],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003357398,"about_ca_system_score_gemma":0.001784117,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03911547,"about_ca_topic_score_gemma":0.07269909,"domain_scores_codex":[0.9968129,0.001072232,0.0002420757,0.0002092581,0.001005554,0.0006580338],"domain_scores_gemma":[0.911756,0.05433833,0.02443898,0.002086506,0.004292882,0.00308713],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000236662,0.0001222857,0.989242,0.00001509656,0.0001594196,0.00008713359,0.00007232341,0.002111918,0.000327252,0.0004262423,0.0001000505,0.007099613],"study_design_scores_gemma":[0.000004150236,0.00004499893,0.9987374,0.000004042603,0.00003714099,0.000027246,0.00008594157,0.0007013195,0.0001153805,0.000104824,0.000133366,0.000004207853],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9985044,0.0001958742,0.00009476983,0.0001023283,0.000001793547,0.000008524948,0.0001309995,0.00000148352,0.0009598974],"genre_scores_gemma":[0.9994493,0.00005705931,0.00005371362,0.000009037165,0.000003983399,0.000002356703,0.0001288768,9.030156e-7,0.0002947931],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03911547,"threshold_uncertainty_score":0.0777756,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4230113486","doi":"10.17722/ijme.v14i2.1137","title":"The Effect of Good Corporate Governance and Internal Audit Implementation of Quality of Financial Statement through Intellectual Capital in Pt Jakarta Tourisindo","year":2020,"lang":"en","type":"article","venue":"International Journal of Management Excellence","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Intellectual capital; Accounting; Corporate governance; Business; Financial statement; Shareholder; Audit committee; Path analysis (statistics); Internal audit; Test (biology); Quality (philosophy); Affect (linguistics); Audit; Finance; Psychology; Statistics","authors":[{"name":"Nulfi Chandra Herdiyopie","is_ca":false},{"name":"Suharto Suharto","is_ca":false},{"name":"Iwan Kurniawan Subagja","is_ca":false},{"name":"⁠Azis Hakim","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02113135070558891,"gpt":0.2693790131371818,"spread":0.2482476624315929,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007418048,0.000121112,0.0001152127,0.0004052318,0.0005810139,0.001950038,0.000290043,0.0002371586,0.002542968],"category_scores_gemma":[0.003142076,0.0001106536,0.0001512991,0.0006006346,0.0009392935,0.0004233047,0.001187118,0.0005948191,0.0001898928],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003088974,"about_ca_system_score_gemma":0.004548773,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.08598925,"about_ca_topic_score_gemma":0.1486683,"domain_scores_codex":[0.9990934,0.0002777787,0.00004227224,0.00008983049,0.000233937,0.0002627342],"domain_scores_gemma":[0.9948508,0.001184081,0.00182209,0.0001413366,0.000556066,0.0014456],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000415837,0.0002800768,0.9509364,0.0001634444,0.00006674676,0.001538721,0.01019556,0.001531051,0.001989935,0.001745558,0.001938004,0.02919868],"study_design_scores_gemma":[0.00000505132,0.00005685343,0.9927281,0.00002186252,0.000008192114,0.00007205654,0.005414234,0.0001949435,0.0001946386,0.00004289538,0.001253543,0.000007500306],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996038,0.00007318138,0.00003502088,0.0002690207,0.000005547569,0.00001140683,0.0000442358,0.000003279943,0.00352036],"genre_scores_gemma":[0.9981833,0.00007023263,0.00004174867,0.00002632739,0.000002576528,0.000005173547,0.00004873811,0.000001640224,0.001620219],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08598925,"threshold_uncertainty_score":0.1709775,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2981677662","doi":"10.5430/ijfr.v11n1p137","title":"Environmental Performance and Firm Value: Testing the Role of Firm Reputation","year":2019,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Reputation; Structural equation modeling; Sample (material); Value (mathematics); Enterprise value; Business; Stock exchange; Partial least squares regression; Empirical evidence; Econometrics; Industrial organization; Accounting; Economics; Statistics; Mathematics","authors":[{"name":"Khanifah Khanifah","is_ca":false},{"name":"Jaka Isgiyarta","is_ca":false},{"name":"Alfiana Fitri","is_ca":false},{"name":"Udin Udin","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03063429104798703,"gpt":0.2689982919774062,"spread":0.2383640009294191,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00242746,0.0002671622,0.0004267372,0.001255338,0.0005512034,0.001687851,0.0004950657,0.0006982736,0.00251011],"category_scores_gemma":[0.01292254,0.0001155417,0.0004621353,0.001506811,0.000761668,0.001483923,0.001176695,0.0007361082,0.0002963425],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000745199,"about_ca_system_score_gemma":0.0007674185,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002697285,"about_ca_topic_score_gemma":0.003672235,"domain_scores_codex":[0.9978764,0.0008049217,0.0001490858,0.0003152987,0.0005579934,0.0002963136],"domain_scores_gemma":[0.962814,0.01783656,0.0133969,0.001609576,0.002102934,0.002240069],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001099155,0.0002550364,0.9893161,0.00005469736,0.0002299046,0.0001524717,0.0002723676,0.0007442917,0.000384322,0.00110376,0.0001649776,0.00721221],"study_design_scores_gemma":[0.000008999348,0.000339484,0.9944596,0.00002773528,0.0001159711,0.0000643669,0.0006518174,0.002816653,0.0003763412,0.0007270582,0.0003982085,0.0000137039],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9954147,0.0002239089,0.0004233,0.0001636713,0.00000894833,0.00001259242,0.0001210096,0.000004993089,0.003626914],"genre_scores_gemma":[0.9996427,0.00003137483,0.00007172611,0.000009136152,0.000006593036,0.000003929968,0.00006510948,7.50716e-7,0.0001687005],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002697285,"threshold_uncertainty_score":0.01283777,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4312096854","doi":"10.5430/afr.v12n1p1","title":"The Impact of Corporate Governance Factors and the COVID-19 Pandemic on the Publishing Date of Annual Reports of UK Listed Companies","year":2022,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Corporate governance; Business; Stock exchange; Audit; Sample (material); Audit committee; Coronavirus disease 2019 (COVID-19); Annual report; Pandemic; Panel data; Finance; Economics","authors":[{"name":"Rateb Mohammad Alqatamin","is_ca":false},{"name":"Mohammad K. Shbeilat","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1136154186451005,"gpt":0.3188710409171547,"spread":0.2052556222720541,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005359304,0.0001300027,0.0002237118,0.002010861,0.0003807001,0.002489951,0.0004209673,0.0004738708,0.002938526],"category_scores_gemma":[0.0574294,0.0001768416,0.0002235442,0.002515369,0.000590912,0.001149826,0.001217274,0.0008560254,0.0004747925],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001994248,"about_ca_system_score_gemma":0.001612706,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01746167,"about_ca_topic_score_gemma":0.02640918,"domain_scores_codex":[0.9937912,0.001866954,0.001053886,0.0005805854,0.001928611,0.0007788413],"domain_scores_gemma":[0.7897168,0.05965023,0.1261227,0.005448465,0.01334336,0.005718493],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009924072,0.00004032124,0.9897478,0.00002256334,0.00002482189,0.0001415716,0.0007004279,0.0001897583,0.000165252,0.0001974119,0.0003455412,0.008325375],"study_design_scores_gemma":[0.000001335961,0.00003291207,0.9987167,0.00001320794,0.00000376838,0.00004640133,0.0004838802,0.00008834352,0.00009257863,0.00001995337,0.0004966222,0.000004464056],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9956815,0.0004818551,0.0001051575,0.0004605828,0.00001857241,0.00001623967,0.0004315529,0.00000595455,0.002798584],"genre_scores_gemma":[0.9989681,0.0001324558,0.00005955021,0.00002373379,0.00001634025,0.000003930977,0.0002770247,0.000002379758,0.0005165276],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01746167,"threshold_uncertainty_score":0.03472006,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2963603136","doi":"10.5430/ijfr.v10n4p96","title":"The Composition of Independent Board of Commissioner and Number of Board of Commissioner Meeting Towards Fraudulence of Financial Report (Empirical Study at Public Company Listed at Indonesia Stock Exchange in 2011-2017)","year":2019,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Corporate Governance and Financial Management","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accounting; Stock exchange; Business; Corporate governance; Audit committee; Descriptive statistics; Audit; Annual report; Composition (language); Population; Finance; Statistics","authors":[{"name":"Sudarman Sudarman","is_ca":false},{"name":"Aniqotunnafiah Aniqotunnafiah","is_ca":false},{"name":"Masruri Masruri","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07540777381506181,"gpt":0.3612250138365522,"spread":0.2858172400214904,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00354727,0.0001936896,0.000235295,0.001949115,0.0005158578,0.001657633,0.000445588,0.0004310205,0.002654683],"category_scores_gemma":[0.02358755,0.0001694028,0.0002877964,0.001953838,0.0006737325,0.001041575,0.0008990082,0.0007464873,0.0003910976],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001051573,"about_ca_system_score_gemma":0.00110828,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005782705,"about_ca_topic_score_gemma":0.007719107,"domain_scores_codex":[0.9952456,0.001426843,0.0006318963,0.0005480858,0.001511252,0.0006362805],"domain_scores_gemma":[0.9334275,0.01142515,0.04600394,0.001562417,0.003540509,0.004040551],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003371885,0.00005432575,0.9954904,0.00001095548,0.00001642752,0.00005924648,0.0002656803,0.00004239347,0.00005015152,0.00007020224,0.0002051699,0.003701412],"study_design_scores_gemma":[0.000001501784,0.00002936177,0.9986607,0.00001365235,0.00001454678,0.00007493623,0.0005815699,0.0001448936,0.00007523748,0.00003151128,0.0003691559,0.000002939061],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9978068,0.0001929385,0.0001375607,0.0001684151,0.00001080274,0.00001833693,0.000119831,0.000003166248,0.001542077],"genre_scores_gemma":[0.9991311,0.0001125086,0.0001365361,0.00001850406,0.00001864583,0.000008182803,0.0001213879,0.000001795539,0.0004511193],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005782705,"threshold_uncertainty_score":0.01875997,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}