{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":787,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":787,"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"},"query_hash":"363d895d76a6","filters":{"topic":"Financial Reporting and Valuation Research"}},"results":[{"id":"W2097789390","doi":"10.1037/a0033266","title":"Why the items versus parcels controversy needn’t be one.","year":2013,"lang":"en","type":"review","venue":"Psychological Methods","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1553,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Eunice Kennedy Shriver National Institute of Child Health and Human Development; Social Sciences and Humanities Research Council of Canada; University of Kansas; National Science Foundation","keywords":"Statistics; Econometrics; Psychology; Environmental science; Mathematics","retraction":null,"screen_n_in":null,"score":{"opus":0.6121447167284271,"gpt":0.5685405495960681,"spread":0.04360416713235893,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.00687352,0.0004909632,0.001469882,0.0002478905,0.0003669052,0.0006971173,0.001044266,0.0005612285,0.002714772],"category_scores_gemma":[0.01081226,0.0002725413,0.0007494809,0.001081407,0.000238151,0.0002489506,0.0003581546,0.001160097,0.001187633],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005862257,"about_ca_system_score_gemma":0.00004029686,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003252051,"about_ca_topic_score_gemma":0.000004473362,"domain_scores_codex":[0.996025,0.0007543796,0.001044642,0.0007925784,0.00069443,0.0006890006],"domain_scores_gemma":[0.9945312,0.003122258,0.001083972,0.0009079917,0.0003101102,0.00004453688],"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":[0.00002280502,0.00009063909,0.000003123723,0.0008563579,0.00008005278,0.000005546101,0.000003904137,3.906762e-7,0.000001386962,0.005978693,0.06520374,0.9277533],"study_design_scores_gemma":[0.0003853623,0.00004695071,0.00005450023,0.0005185643,0.0003890636,0.000003191055,0.00002157433,0.00006266874,1.324568e-7,0.002654998,0.9955162,0.0003467358],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.00001174669,0.9056085,0.005133884,0.003100544,0.003498897,0.001906376,0.000004603112,0.0002126582,0.08052275],"genre_scores_gemma":[0.000005676408,0.9772628,0.009726796,0.006091759,0.003817198,0.0009066295,0.00005927085,0.00007690225,0.00205299],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.9303125,"threshold_uncertainty_score":0.9999727,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1978538204","doi":"10.1506/7tpj-rxqn-tqc7-ffae","title":"Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective*","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":312,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Dividend; Valuation (finance); Earnings; Equity (law); Residual income valuation; Economics; Financial economics; Econometrics; Book value; Earnings response coefficient; Accounting; Finance; Equity risk; Political science","retraction":null,"screen_n_in":null,"score":{"opus":0.2677774022398274,"gpt":0.4674833787642962,"spread":0.1997059765244688,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.02067861,0.0002401057,0.0003529058,0.001367971,0.0009373919,0.001335215,0.000557669,0.0001900696,0.0003775404],"category_scores_gemma":[0.009202583,0.0002377415,0.00007006796,0.002179319,0.0003508413,0.004108831,0.001065113,0.001138016,0.0002330368],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002280072,"about_ca_system_score_gemma":0.0005457628,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004708996,"about_ca_topic_score_gemma":0.0002125164,"domain_scores_codex":[0.9950779,0.0003130823,0.0006823372,0.0009018146,0.00212472,0.0009001485],"domain_scores_gemma":[0.9968551,0.0004485608,0.000260102,0.0005000065,0.00186743,0.00006880747],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001720365,0.0002048767,0.9639707,0.00008562698,0.00001155819,0.0001364499,0.0005179457,0.00002412172,0.0002634355,0.004415713,0.01993763,0.01025986],"study_design_scores_gemma":[0.001225202,0.0000874635,0.8258911,0.0001942378,0.000007139505,0.00001530003,0.002790008,0.01997364,0.00001642692,0.03039178,0.1190031,0.0004046125],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8776734,0.001833918,0.000102049,0.008441974,0.000168118,0.0006415105,0.000001051346,0.00017697,0.110961],"genre_scores_gemma":[0.9930975,0.00006994174,0.00006589161,0.0008780375,0.001459148,0.00008154517,0.00003457692,0.00004864995,0.004264655],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1380796,"threshold_uncertainty_score":0.9997015,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124911715","doi":"10.1506/7xmh-qq74-l6gg-cjrx","title":"R&amp;D Reporting Biases and Their Consequences*","year":2005,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":288,"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; Valuation (finance); Economics; Equity (law); Earnings; Conservatism; Capitalization; Earnings growth; Fair value; Monetary economics; Financial economics; Accounting; Business; Finance","retraction":null,"screen_n_in":null,"score":{"opus":0.3484066275400272,"gpt":0.4211108044147962,"spread":0.07270417687476899,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01794795,0.000251157,0.0003901141,0.0008975141,0.001266291,0.001385482,0.0004249109,0.000146342,0.0002575192],"category_scores_gemma":[0.03460867,0.0002094186,0.0001028941,0.001363894,0.0006129438,0.002174628,0.0006113112,0.0008048005,0.0005353752],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006406022,"about_ca_system_score_gemma":0.0004468267,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001927639,"about_ca_topic_score_gemma":0.0002183889,"domain_scores_codex":[0.9958941,0.00009952024,0.001396548,0.0007078539,0.001066906,0.0008350124],"domain_scores_gemma":[0.9956648,0.0008623688,0.001220011,0.0005595936,0.001639606,0.00005365693],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001902127,0.00025281,0.6637506,0.0005217778,0.00007075074,0.0001284189,0.0005612733,0.00006564871,0.02481218,0.01676773,0.1477496,0.145129],"study_design_scores_gemma":[0.0006599399,0.00002357905,0.03262951,0.0004687708,0.000005941778,0.00004955267,0.001186512,0.005515631,0.001133855,0.005907166,0.9519032,0.0005162988],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9104485,0.00133782,0.00007569876,0.00992923,0.0001785593,0.0005069933,0.000002871482,0.0002622019,0.07725813],"genre_scores_gemma":[0.9933248,0.00002684248,0.0002690536,0.0008401878,0.002355318,0.000065529,0.0000449235,0.00004795053,0.003025446],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8041536,"threshold_uncertainty_score":0.9996512,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122735866","doi":"10.1506/w13b-k4bt-455n-ttr2","title":"Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model*","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":238,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Discounted cash flow; Economics; Dividend; Equity (law); Econometrics; Cash flow; Residual income valuation; Yield (engineering); Value (mathematics); Residual; Present value; Terminal value; Financial economics; Net present value; Intrinsic value (animal ethics); Equity value; Microeconomics; Cost of capital; Operating cash flow; Mathematics; Statistics; Macroeconomics; Finance; Profit (economics)","retraction":null,"screen_n_in":null,"score":{"opus":0.1423050976022908,"gpt":0.363888697377864,"spread":0.2215835997755732,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01809516,0.0003106883,0.0004295843,0.0003134962,0.002617353,0.0022758,0.001066544,0.0001663638,0.00005712589],"category_scores_gemma":[0.01168828,0.0001883039,0.0001213695,0.001166285,0.0009374735,0.001877627,0.001212799,0.001299484,0.0001193582],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000764977,"about_ca_system_score_gemma":0.0005728881,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009900566,"about_ca_topic_score_gemma":0.0004885571,"domain_scores_codex":[0.9954265,0.0002144448,0.000835611,0.0007404585,0.001923669,0.0008593458],"domain_scores_gemma":[0.994434,0.002868898,0.0003892012,0.000923165,0.001341972,0.0000427654],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.003591834,0.0002566847,0.6659468,0.000415936,0.0003220745,0.0002120916,0.003350366,0.1529196,0.001290008,0.06286821,0.08798778,0.02083854],"study_design_scores_gemma":[0.00132029,0.000007128189,0.008939331,0.000209604,0.00002000089,0.000004903912,0.0006607601,0.9348769,0.0000153227,0.05058735,0.00312815,0.000230246],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9549091,0.001727425,0.00168957,0.01890849,0.0002005473,0.001129653,0.00001791076,0.0001833433,0.02123392],"genre_scores_gemma":[0.9949515,0.00009951425,0.0005137723,0.001119779,0.001439526,0.0001458722,0.00007626754,0.00006645433,0.001587275],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7819573,"threshold_uncertainty_score":0.9987599,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2010645000","doi":"10.5539/ijef.v2n2p200","title":"Economic Value Added (EVA) - Literature Review and Relevant Issues","year":2010,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":187,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Systematic review; Economic Value Added; Metric (unit); Value (mathematics); Empirical research; Computer science; Management science; Economics; Marketing; Business; Political science; Epistemology; Law","retraction":null,"screen_n_in":null,"score":{"opus":0.01787235562702097,"gpt":0.2995139770675509,"spread":0.28164162144053,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007756653,0.00007836466,0.0001834323,0.0001286214,0.0000503024,0.0002972128,0.0001773121,0.0000447369,0.00003888375],"category_scores_gemma":[0.0003088721,0.00006969552,0.00005110106,0.00003162346,0.00004263469,0.0006450932,0.00007657892,0.0002182513,0.00001448061],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001509765,"about_ca_system_score_gemma":0.00004930637,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003811146,"about_ca_topic_score_gemma":0.00004153379,"domain_scores_codex":[0.9993126,0.000004003833,0.0004109014,0.0001222937,0.00006315944,0.00008706015],"domain_scores_gemma":[0.9990413,0.00002997955,0.0005590147,0.00007474555,0.0002845835,0.00001036488],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001232586,0.00008000599,0.0114684,0.000347106,0.0001464517,0.0001028336,0.00009283255,0.0004715933,0.0002661006,0.8311028,0.02442723,0.1313714],"study_design_scores_gemma":[0.0005086898,0.00002267845,0.01896515,0.0006091904,0.00003472615,0.0002167803,0.000008444041,0.008097075,0.00004675772,0.02923972,0.9420888,0.0001620077],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9706239,0.01101136,0.000006959143,0.01542573,0.001237666,0.0000737499,0.000007264985,0.000003614719,0.001609777],"genre_scores_gemma":[0.8211978,0.1725102,0.0009218844,0.002301077,0.002402457,0.000003704104,0.000008597122,0.00001435744,0.0006399288],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9176615,"threshold_uncertainty_score":0.286603,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2078802368","doi":"10.2469/faj.v60.n1.2596","title":"How to Value Employee Stock Options","year":2004,"lang":"en","type":"article","venue":"Financial Analysts Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":146,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Vesting; Stock options; Accounting; Fair value; Restricted stock; Business; Non-qualified stock option; Stock (firearms); Financial accounting; Value (mathematics); Financial statement; Actuarial science; Finance; Economics; Accounting information system; Computer science; Stock market; Engineering; Audit","retraction":null,"screen_n_in":null,"score":{"opus":0.05097141324472763,"gpt":0.3075769944686527,"spread":0.2566055812239251,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.001283,0.0001779119,0.0002622051,0.000693179,0.0008301039,0.001119902,0.0003383517,0.00008944831,0.0001160078],"category_scores_gemma":[0.003203148,0.0001567093,0.0002355664,0.001388336,0.00003561344,0.0008975979,0.0001267672,0.0004313148,0.0004916001],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001456212,"about_ca_system_score_gemma":0.000347871,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003910857,"about_ca_topic_score_gemma":0.0002078987,"domain_scores_codex":[0.9979339,0.00001833585,0.0004459051,0.0002702816,0.0008261941,0.0005053968],"domain_scores_gemma":[0.9985793,0.00001709095,0.0003256629,0.0002169164,0.0007867194,0.00007425868],"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":[0.0004332688,0.001161402,0.2183819,0.0002393097,0.0002747572,0.00185464,0.0006500439,0.04705114,0.009094515,0.3683862,0.2027743,0.1496985],"study_design_scores_gemma":[0.00177703,0.0001652844,0.603283,0.0002627791,0.000184276,0.0001700866,0.0001237732,0.0007962612,0.0003082938,0.08000368,0.3120968,0.0008287117],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9434402,0.00009110824,0.03812065,0.01420763,0.0008872026,0.0002303268,0.000001978894,0.00007831298,0.002942601],"genre_scores_gemma":[0.9891514,0.000009732838,0.002007304,0.001577385,0.004949273,0.00001887264,0.000007954968,0.00002578213,0.002252303],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3849011,"threshold_uncertainty_score":0.999917,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122888805","doi":"10.2308/accr.2005.80.1.85","title":"What Determines Residual Income?","year":2005,"lang":"en","type":"article","venue":"The Accounting Review","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":138,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Economic rent; Residual income valuation; Economics; Passive income; Valuation (finance); Explanatory power; Return on equity; Equity (law); Market value; Residual; Market power; Accounting; Monetary economics; Financial economics; Labour economics; Microeconomics; Market economy; Gross income; Finance; Equity capital markets; Monopoly; Profitability index","retraction":null,"screen_n_in":null,"score":{"opus":0.05291608399183748,"gpt":0.3377094594465642,"spread":0.2847933754547267,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.00420196,0.0001612862,0.0002667315,0.000099676,0.0003948228,0.0008215651,0.0005342118,0.00004072753,0.0005780134],"category_scores_gemma":[0.002521886,0.000103485,0.000108832,0.0006457709,0.00006131711,0.002184072,0.000297509,0.0002140187,0.002287164],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002482084,"about_ca_system_score_gemma":0.00004307936,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001758808,"about_ca_topic_score_gemma":0.0001091165,"domain_scores_codex":[0.9982402,0.00002824621,0.00055568,0.0002455542,0.0005803244,0.0003500219],"domain_scores_gemma":[0.9985173,0.0001340551,0.0004663528,0.0005135263,0.0003594857,0.000009223835],"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":[0.000008590752,0.00003974474,0.01525128,0.0026312,0.00001846836,0.000007836102,0.0000332321,0.00001940403,0.00007215032,0.003084779,0.05255848,0.9262748],"study_design_scores_gemma":[0.0001445081,0.000003475252,0.028069,0.003986306,0.00008878214,0.00001156479,0.00003968246,0.0007599215,0.00002808881,0.0009522259,0.9656903,0.0002261326],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.751779,0.1271347,0.00003409917,0.09010818,0.001574353,0.001514481,6.88951e-7,0.0004821341,0.02737238],"genre_scores_gemma":[0.9178038,0.02992691,0.0002262695,0.03815049,0.009757309,0.0001480157,0.00001914874,0.0000708963,0.003897211],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9260487,"threshold_uncertainty_score":0.9984897,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2158425042","doi":"10.1506/dt0r-jneg-ql60-7cbp","title":"On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O'Keefe (<i>CAR</i>, Summer 2001)*","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":113,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accrual; Cash flow; Valuation (finance); Economics; Econometrics; Dividend; Equity (law); Residual income valuation; Accounting; Financial economics; Actuarial science; Earnings; Finance; Equity risk","retraction":null,"screen_n_in":null,"score":{"opus":0.4239715990316962,"gpt":0.4397336688200151,"spread":0.0157620697883189,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":["metaresearch"],"category_scores_codex":[0.029224,0.0003603904,0.0005613495,0.001886755,0.001149413,0.00267522,0.0004849634,0.0002151576,0.0000337429],"category_scores_gemma":[0.01691939,0.000371863,0.00008532398,0.001932587,0.0001880799,0.003845008,0.001320324,0.0008209063,0.00005703694],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001948907,"about_ca_system_score_gemma":0.0004383283,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003432062,"about_ca_topic_score_gemma":0.0009950286,"domain_scores_codex":[0.9945711,0.0002788971,0.0009585253,0.001116537,0.001754475,0.001320436],"domain_scores_gemma":[0.9944391,0.002857442,0.0003122659,0.0005678547,0.001710065,0.0001132822],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.008716782,0.0003619727,0.9114501,0.0006247644,0.00005468797,0.0001722122,0.0007763961,0.004863671,0.002795096,0.007127807,0.03248678,0.0305697],"study_design_scores_gemma":[0.004045552,0.0001746593,0.2541638,0.0009460947,0.00001849162,0.00001530163,0.001006086,0.6953936,0.00005130217,0.01352616,0.02986949,0.0007894018],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9875571,0.0002242239,0.00136933,0.002950729,0.000210697,0.001996912,0.000009122081,0.0001210686,0.005560867],"genre_scores_gemma":[0.9960451,0.00002313987,0.0007065102,0.001076321,0.0006815377,0.0003095876,0.00004228152,0.00008126011,0.001034276],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6905299,"threshold_uncertainty_score":0.9998733,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2167478275","doi":"10.1506/77tk-1n3q-82qu-uatr","title":"Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions*","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":102,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"University of Waterloo; University of Alberta","funders":"","keywords":"Terminal value; Residual income valuation; Econometrics; Discounted cash flow; Valuation (finance); Economics; Equity (law); Stock (firearms); Financial economics; Mathematical economics; Cash flow; Mathematics; Operating cash flow; Geography","retraction":null,"screen_n_in":null,"score":{"opus":0.3245710463227073,"gpt":0.4504684412288861,"spread":0.1258973949061787,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","sts","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.02227803,0.0002896677,0.0003155401,0.0007512898,0.002949409,0.001881489,0.001248937,0.0001897384,0.0003250822],"category_scores_gemma":[0.01249584,0.0002221676,0.0001757841,0.002220182,0.0003710768,0.002380251,0.001665642,0.001278044,0.000951823],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000173912,"about_ca_system_score_gemma":0.000727759,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001515953,"about_ca_topic_score_gemma":0.00008571431,"domain_scores_codex":[0.9934952,0.0003242828,0.000854744,0.0007534006,0.003396032,0.001176357],"domain_scores_gemma":[0.9951807,0.001383241,0.0005036299,0.0009191973,0.001953521,0.00005965616],"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":[0.00480477,0.0007328641,0.2569951,0.0006906065,0.0001873911,0.0007072738,0.001147167,0.0003989857,0.01343593,0.03759104,0.2374194,0.4458895],"study_design_scores_gemma":[0.003532326,0.0001487449,0.1281718,0.0006356129,0.0000410047,0.00002666932,0.002784647,0.02523025,0.0002110676,0.01890906,0.8195073,0.0008014914],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8837885,0.001708825,0.0002976884,0.007213598,0.001152007,0.001146033,0.000002605415,0.0002970517,0.1043937],"genre_scores_gemma":[0.9942192,0.00007101872,0.0001020435,0.0004516032,0.002468734,0.0001958663,0.00005927659,0.00006362918,0.002368595],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5820879,"threshold_uncertainty_score":0.9998261,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2082861288","doi":"10.1016/j.jfineco.2012.02.005","title":"The cost and timing of financial distress","year":2012,"lang":"en","type":"article","venue":"Journal of Financial Economics","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":102,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University; University of Toronto","funders":"","keywords":"Bankruptcy; Financial distress; Offset (computer science); Economics; Business; Value (mathematics); Actuarial science; Cost–benefit analysis; Finance; Monetary economics; Financial system","retraction":null,"screen_n_in":null,"score":{"opus":0.05137977619543545,"gpt":0.2906818165677517,"spread":0.2393020403723162,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002068228,0.00008834112,0.0002245862,0.0001082965,0.0002424882,0.0001114674,0.000173349,0.00006409318,0.00001561466],"category_scores_gemma":[0.002615161,0.0000673342,0.00009668549,0.0001159785,0.00009874726,0.0006686646,0.00008961376,0.0001919554,0.000008763423],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003797882,"about_ca_system_score_gemma":0.0001585227,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006229584,"about_ca_topic_score_gemma":0.00005987399,"domain_scores_codex":[0.9988695,0.00001024636,0.0006557986,0.00006914451,0.0001335564,0.0002617317],"domain_scores_gemma":[0.9983622,0.0001251683,0.001107275,0.0001033915,0.0002757291,0.00002622591],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0003069681,0.0001484409,0.282975,0.0001280713,0.00002076237,0.000007557216,0.0001860287,0.0002196134,0.0001733785,0.1183529,0.01194747,0.5855338],"study_design_scores_gemma":[0.0005454562,0.00003069513,0.6756515,0.0000609259,0.00003762387,0.0000185674,0.00006116524,0.001055442,0.0001685285,0.003282347,0.3189481,0.0001396291],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9952573,0.0003862444,0.0001804605,0.0005228638,0.001027457,0.00009505553,0.000002862537,0.0000036143,0.002524181],"genre_scores_gemma":[0.9970031,0.0001778438,0.00011524,0.0001776086,0.00241314,0.000002594893,0.0000012473,0.000009606792,0.00009964265],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5853941,"threshold_uncertainty_score":0.3130781,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2059946741","doi":"10.1111/j.1467-629x.2004.00109.x","title":"Accounting based valuation models: what have we learned?","year":2004,"lang":"en","type":"article","venue":"Accounting and Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":101,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Valuation (finance); Accounting; Accounting research; Empirical evidence; Presentation (obstetrics); Economics; Econometrics; Actuarial science; Epistemology","retraction":null,"screen_n_in":null,"score":{"opus":0.09205798856930016,"gpt":0.3065579080955469,"spread":0.2144999195262468,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.00224636,0.0002624298,0.0002774678,0.0003251087,0.0007130038,0.001690439,0.0002509838,0.0001548928,0.00002365102],"category_scores_gemma":[0.000898268,0.0002629636,0.00009219435,0.0005996529,0.00009967305,0.005030198,0.0001581537,0.0003407897,0.0001489567],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006589916,"about_ca_system_score_gemma":0.0001519106,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001014775,"about_ca_topic_score_gemma":0.0001101659,"domain_scores_codex":[0.9975774,0.00001441031,0.0005255825,0.0006038519,0.0007154899,0.0005632922],"domain_scores_gemma":[0.9984783,0.00008642513,0.000533131,0.0003373679,0.0005518573,0.00001293991],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0001363003,0.0003045284,0.0367821,0.0006678513,0.00003586025,0.00005407048,0.0006331166,0.1542211,0.0008190232,0.1384412,0.001358399,0.6665464],"study_design_scores_gemma":[0.002553483,0.00003690749,0.02535159,0.001391333,0.00008087289,0.0000102006,0.001162154,0.6724641,0.0003625922,0.2353608,0.06022735,0.0009986375],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9730532,0.001797074,0.01111463,0.007514994,0.0005939417,0.0004004859,0.000001108324,0.0002638087,0.005260763],"genre_scores_gemma":[0.9951538,0.0005380583,0.001223349,0.001741225,0.000881298,0.00005414754,0.00002276995,0.00004659496,0.0003387615],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6655478,"threshold_uncertainty_score":0.9999822,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1788291667","doi":"10.1111/j.1911-3846.2011.01073.x","title":"Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation*","year":2011,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":84,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Discretion; Key (lock); Content (measure theory); Economics; Microeconomics; Operations research; Computer science; Mathematics; Political science; Law; Computer security","retraction":null,"screen_n_in":null,"score":{"opus":0.1558403644145279,"gpt":0.3507265327906406,"spread":0.1948861683761127,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.01317599,0.0001777697,0.0002034737,0.0004065979,0.001321791,0.0004818768,0.001087857,0.00008802045,0.0001769181],"category_scores_gemma":[0.00518888,0.0001067118,0.0001117762,0.00139454,0.0004863127,0.001100938,0.0004771132,0.0006832593,0.0002487088],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004664715,"about_ca_system_score_gemma":0.0002050501,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003771571,"about_ca_topic_score_gemma":0.00004408832,"domain_scores_codex":[0.9964136,0.0001972589,0.0006664515,0.0004163311,0.001783849,0.0005224763],"domain_scores_gemma":[0.9967293,0.0005844373,0.0005112722,0.0007869276,0.001368645,0.00001941877],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003380829,0.001646559,0.414252,0.001766673,0.0004014439,0.000162964,0.006480182,0.002900363,0.02316917,0.3606605,0.0788103,0.106369],"study_design_scores_gemma":[0.0009776275,0.0001310462,0.9279946,0.0006906069,0.0000317751,0.0000044011,0.003489666,0.006835681,0.002136254,0.01273092,0.04451177,0.0004656343],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9639725,0.0001316765,0.0001856811,0.003470116,0.0002696246,0.0009723071,0.000001846858,0.0000711301,0.03092512],"genre_scores_gemma":[0.9975888,0.00001328401,0.00001458038,0.0004088513,0.0007385112,0.0001471457,0.00001299123,0.00003155643,0.001044258],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5137426,"threshold_uncertainty_score":0.9999784,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2115360297","doi":"10.1506/ap.7.3.2","title":"Canadian Evidence on the Constructive Capitalization of Operating Leases*","year":2008,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":79,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true},"ca_institutions":"University of Ottawa","funders":"","keywords":"Business; Capitalization; Accounting; Earnings per share; Finance; Lease; Return on equity; Loan; Balance sheet; Equity (law); Economics; Earnings; Stock exchange","retraction":null,"screen_n_in":null,"score":{"opus":0.07522106911245512,"gpt":0.2923588909532221,"spread":0.217137821840767,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009021576,0.0001224835,0.0001440127,0.0002820326,0.0008408846,0.0001436965,0.0002280983,0.00004753337,0.0002815516],"category_scores_gemma":[0.008265649,0.00009339296,0.00006404732,0.000640268,0.000212898,0.0007591528,0.00005612778,0.0001688726,0.00009550654],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001376373,"about_ca_system_score_gemma":0.0003543759,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1367221,"about_ca_topic_score_gemma":0.008532076,"domain_scores_codex":[0.9987103,0.00002744665,0.0002702546,0.0002673762,0.0004582854,0.000266314],"domain_scores_gemma":[0.9981705,0.000266684,0.00028579,0.0002320716,0.001030668,0.00001429119],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003100847,0.0000820362,0.6820386,0.00007598861,0.00005635557,0.00003177925,0.005402393,0.000679985,0.002532416,0.3018304,0.005275748,0.001963304],"study_design_scores_gemma":[0.0004790427,0.00006548918,0.9354142,0.0007096416,0.0000584666,0.00003289002,0.04218172,0.01140969,0.002174845,0.004070165,0.002745225,0.0006586578],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9727715,0.0001795334,0.00006402288,0.002194621,0.0001368334,0.0002556121,0.000001489036,0.00004270431,0.0243537],"genre_scores_gemma":[0.9987505,0.00001974819,0.00006078292,0.0004531415,0.0004556674,0.00001958535,0.000002971408,0.00001615334,0.0002214589],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2977602,"threshold_uncertainty_score":0.989535,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1825773277","doi":"10.3905/joi.2000.319381","title":"Socially Responsible Investing","year":2000,"lang":"en","type":"article","venue":"The Journal of Investing","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":77,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Sharpe ratio; Quarter (Canadian coin); Benchmark (surveying); Valuation (finance); Econometrics; Economics; Ranking (information retrieval); Index (typography); Value (mathematics); Financial economics; Actuarial science; Portfolio; Statistics; Mathematics; Finance; Computer science; Geography; Artificial intelligence","retraction":null,"screen_n_in":null,"score":{"opus":0.07008723416621936,"gpt":0.2935471777913019,"spread":0.2234599436250825,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007974867,0.00009527162,0.0001649876,0.0001786215,0.0005055026,0.0002021181,0.0003427718,0.00004149165,0.0003164861],"category_scores_gemma":[0.007847878,0.00006446707,0.00007530045,0.0006345615,0.0001037862,0.0007944561,0.00006154322,0.0003905281,0.0001504319],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002928445,"about_ca_system_score_gemma":0.0004791092,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004089302,"about_ca_topic_score_gemma":0.0000605178,"domain_scores_codex":[0.9983546,0.00008438883,0.0006376417,0.00007514399,0.0005870822,0.0002611014],"domain_scores_gemma":[0.9981938,0.0003611057,0.0007524326,0.0001400752,0.0005349286,0.00001767831],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001109126,0.0002675106,0.1359252,0.0004520015,0.0002011498,0.0003811038,0.003650586,0.02382799,0.05512916,0.07553777,0.1291659,0.5743525],"study_design_scores_gemma":[0.003540987,0.0003004091,0.2195067,0.0022311,0.0005488076,0.0009080783,0.003342745,0.03652301,0.002885305,0.4564616,0.2724005,0.001350703],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9273553,0.000108697,0.00007471246,0.00595952,0.0001632663,0.00006966046,9.866013e-8,0.00003331153,0.06623541],"genre_scores_gemma":[0.9870797,0.00001741135,0.002456069,0.0040315,0.003031952,0.000001250415,6.266932e-7,0.00002639033,0.003355128],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5730018,"threshold_uncertainty_score":0.9395211,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124195697","doi":"10.1506/6yvx-9kdj-08uc-p0q6","title":"Managing Stock Option Expense: The Manipulation of Option‐Pricing Model Assumptions*","year":2006,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":73,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Non-qualified stock option; Dividend; Financial statement; Fair value; Business; Valuation of options; Restricted stock; Stock (firearms); Financial economics; Actuarial science; Economics; Accounting; Finance; Stock market; Audit","retraction":null,"screen_n_in":null,"score":{"opus":0.1863536543974997,"gpt":0.3777805825561295,"spread":0.1914269281586298,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.009181168,0.0001986266,0.0002608646,0.0009545707,0.001318419,0.0006973704,0.0005544352,0.0001268565,0.00005350507],"category_scores_gemma":[0.001236647,0.0001667927,0.0001312267,0.001568026,0.0002156061,0.001935854,0.0004112188,0.0006153267,0.0001506976],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001104317,"about_ca_system_score_gemma":0.0002107841,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004576536,"about_ca_topic_score_gemma":0.0001225548,"domain_scores_codex":[0.9960968,0.0001177469,0.0008971792,0.0004781637,0.001827403,0.0005827286],"domain_scores_gemma":[0.9967523,0.0003405256,0.0005976731,0.0005780095,0.001715485,0.00001601581],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.000404071,0.0005411043,0.2862827,0.001223369,0.00007502982,0.00005288545,0.0003568655,0.1753012,0.03137813,0.4249544,0.05139101,0.02803916],"study_design_scores_gemma":[0.0004907346,0.00001359666,0.07320543,0.000220671,0.00001123942,0.000003755505,0.0004397702,0.8774371,0.0001985586,0.04263141,0.005113629,0.0002341168],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9055912,0.0004857571,0.02975639,0.004127817,0.0002601669,0.001127232,0.000002635041,0.0001924315,0.05845629],"genre_scores_gemma":[0.9952493,0.00001098307,0.0003231723,0.000108862,0.00111365,0.0000993213,0.00008834642,0.00004702494,0.002959324],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7021359,"threshold_uncertainty_score":0.9999817,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2032843444","doi":"10.1108/00251740710828663","title":"Value‐based management, EVA and stock price performance in Canada","year":2007,"lang":"en","type":"article","venue":"Management Decision","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":68,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"Western University","funders":"","keywords":"Logistic regression; Logit; Econometrics; Stock (firearms); Stock market; Regression analysis; Originality; Accounting; Business; Economics; Marketing; Economic Value Added; Value (mathematics); Actuarial science; Financial economics; Statistics; Microeconomics; Profit (economics); Qualitative research","retraction":null,"screen_n_in":null,"score":{"opus":0.02917004123588247,"gpt":0.2840023286411265,"spread":0.254832287405244,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002700194,0.0001856676,0.0001807363,0.0007267133,0.0002050881,0.0001737028,0.0002850869,0.00003916134,0.00009617312],"category_scores_gemma":[0.0001164013,0.0001789565,0.00003171811,0.001119253,0.0000226239,0.0004047698,0.0003566678,0.0001501215,0.00007419094],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003150468,"about_ca_system_score_gemma":0.00005901986,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.09202712,"about_ca_topic_score_gemma":0.1563126,"domain_scores_codex":[0.9973918,0.00001057466,0.000545856,0.0004531866,0.001063103,0.0005355458],"domain_scores_gemma":[0.9992461,0.00009976648,0.0001744705,0.0003536716,0.00009663746,0.00002932271],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001486283,0.00005778117,0.5166327,0.0003404962,0.00001408162,0.0002572151,0.000005942384,0.001440402,0.000003696809,0.005722736,0.003330933,0.4720453],"study_design_scores_gemma":[0.0009522698,0.000009248067,0.8918057,0.0002004742,0.0000193305,7.401315e-7,0.0001397573,0.0292161,0.00001152875,0.0007475073,0.07668938,0.0002079764],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8829608,0.00006499156,0.006936099,0.00022839,0.0003479899,0.0006543524,4.096246e-7,0.00004857588,0.1087584],"genre_scores_gemma":[0.9956252,0.00004742011,0.001965877,0.001049051,0.0001076008,0.00002804825,0.00001030198,0.00002258463,0.001143891],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4718373,"threshold_uncertainty_score":0.9140192,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1967157121","doi":"10.1108/17410401111150779","title":"Economic value added: a useful tool for SME performance management","year":2011,"lang":"en","type":"article","venue":"International Journal of Productivity and Performance Management","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":66,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"Carleton University; Université du Québec à Trois-Rivières; Université TÉLUQ; Université du Québec à Montréal","funders":"","keywords":"Generalizability theory; Sample (material); Business; Economic Value Added; Small and medium-sized enterprises; Value (mathematics); Originality; Marketing; Linkage (software); Operations management; Computer science; Economics; Statistics; Qualitative research; Finance","retraction":null,"screen_n_in":null,"score":{"opus":0.05252910317664079,"gpt":0.2827871723180826,"spread":0.2302580691414418,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002215859,0.0001708968,0.0002081043,0.0005394017,0.000182063,0.0001957431,0.0004507607,0.00003846618,0.0001184648],"category_scores_gemma":[0.00005610049,0.0001549813,0.0001043811,0.0001259199,0.00006724225,0.001687232,0.0002724742,0.0001522851,0.000053224],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001018416,"about_ca_system_score_gemma":0.00003022375,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002932648,"about_ca_topic_score_gemma":0.000006908648,"domain_scores_codex":[0.9983131,0.00001167452,0.0005851331,0.0002888936,0.0005364507,0.0002647798],"domain_scores_gemma":[0.9987509,0.00001908672,0.0006239015,0.0001935742,0.0003927481,0.00001974372],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.001978353,0.0005034295,0.2965459,0.001341752,0.0008224179,0.00006274799,0.0003185451,0.00143656,0.00003567441,0.05390659,0.005056652,0.6379914],"study_design_scores_gemma":[0.001982451,0.0002298294,0.8344329,0.0003151702,0.0001827238,0.00005397104,0.0001783755,0.01089081,0.0005498053,0.003573372,0.1472092,0.0004013725],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9810181,0.0000433298,0.001223202,0.0007086777,0.00190962,0.0004642939,0.000002609062,0.00002442331,0.01460576],"genre_scores_gemma":[0.9940382,0.0002908459,0.002385451,0.0002085142,0.001569211,0.000050816,0.000006578116,0.00001869683,0.001431728],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.63759,"threshold_uncertainty_score":0.6319956,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2014945593","doi":"10.1080/1351847x.2014.883549","title":"A behavioural finance approach to working capital management","year":2014,"lang":"en","type":"article","venue":"European Journal of Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":64,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Dalhousie University","keywords":"Accounts receivable; Working capital; Accounts payable; Loss aversion; Risk aversion (psychology); Business; Finance; Capital (architecture); Actuarial science; Cash; Heuristic; Economics; Financial economics; Payment; Computer science; Expected utility hypothesis","retraction":null,"screen_n_in":null,"score":{"opus":0.05871269860472944,"gpt":0.258312949189762,"spread":0.1996002505850326,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003163721,0.0001453911,0.0002159138,0.0002883804,0.000176745,0.0002335644,0.0004854148,0.00001662422,0.00001117154],"category_scores_gemma":[0.0003359655,0.0001302706,0.0001175841,0.0005199944,0.00003423425,0.0003458175,0.0001804707,0.000256122,0.0002892425],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003029655,"about_ca_system_score_gemma":0.00001652548,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00001316435,"about_ca_topic_score_gemma":0.000001751709,"domain_scores_codex":[0.9982606,0.00006003537,0.0006070722,0.000219144,0.0005283699,0.0003247575],"domain_scores_gemma":[0.9987794,0.00001855486,0.0006660021,0.0002351618,0.0002807764,0.00002015717],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.000284906,0.0006297374,0.06125329,0.0002466897,0.00005885373,0.000866525,0.0006328481,0.01038584,0.0002414634,0.1138287,0.07261197,0.7389592],"study_design_scores_gemma":[0.0007867542,0.00008414128,0.6044345,0.0003269775,0.00003368939,0.0000406648,0.00008543443,0.001845519,0.00002167668,0.0004615795,0.3916003,0.0002786902],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8283334,0.00009489382,0.0166939,0.0005183868,0.0005812165,0.0001465609,2.587627e-7,0.00002638688,0.1536049],"genre_scores_gemma":[0.9883649,0.00001534537,0.007937531,0.0006238429,0.001138939,0.000003328982,0.00000151007,0.00003167858,0.001882961],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7386805,"threshold_uncertainty_score":0.5312281,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4298156700","doi":"10.1092/9n45-f0jx-axvw-lbwj","title":"Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?","year":2000,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":62,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Voluntary disclosure; Information asymmetry; Business; Equity (law); Stock (firearms); Turnover; Accounting; Finance; Economics; Political science; Management; Geography; Law","retraction":null,"screen_n_in":null,"score":{"opus":0.1319890479886329,"gpt":0.3773959006334274,"spread":0.2454068526447945,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0122317,0.0002291077,0.0002733697,0.0005885396,0.002010514,0.002245222,0.0006585045,0.0001403861,0.0006135622],"category_scores_gemma":[0.004518625,0.0001583707,0.00007854388,0.00174202,0.0003225119,0.00513982,0.0008808706,0.001029549,0.0003904265],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00008268384,"about_ca_system_score_gemma":0.0003788682,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004616335,"about_ca_topic_score_gemma":0.0000738952,"domain_scores_codex":[0.9962835,0.0001221954,0.0007554276,0.0004269195,0.001631203,0.0007807283],"domain_scores_gemma":[0.9977555,0.0005396632,0.0002893644,0.0005455564,0.0008281716,0.0000417569],"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":[0.0006227645,0.00008924285,0.2033749,0.0008395296,0.00005518325,0.0000371822,0.000612776,0.00007760738,0.0002868091,0.00227509,0.07230834,0.7194206],"study_design_scores_gemma":[0.001245219,0.00007867035,0.2646736,0.0007516965,0.00002120256,0.00003766317,0.002111908,0.0338546,0.00007358628,0.002612986,0.6939374,0.0006015157],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9120833,0.0004661719,0.0000525909,0.00527931,0.0002054095,0.0008748585,0.00000441256,0.0001734542,0.08086045],"genre_scores_gemma":[0.9947241,0.00004970144,0.00006003006,0.0009037298,0.001229999,0.00008745602,0.00005364322,0.00003300321,0.002858355],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7188191,"threshold_uncertainty_score":0.9992887,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2052242229","doi":"10.1108/ecam-08-2012-0082","title":"Cash flow modeling for construction projects","year":2014,"lang":"en","type":"article","venue":"Engineering Construction & Architectural Management","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":61,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Cash flow; Cash flow forecasting; Payment; Business; Net present value; Terminal value; Risk analysis (engineering); Actuarial science; Finance; Computer science; Economics; Production (economics)","retraction":null,"screen_n_in":null,"score":{"opus":0.02222690473776936,"gpt":0.2343193183070029,"spread":0.2120924135692336,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006747085,0.0002231186,0.0002047292,0.0005512872,0.0002832928,0.0002499441,0.0001572255,0.00005864988,0.00003147411],"category_scores_gemma":[0.0003885062,0.0002217931,0.0001039428,0.0004321505,0.00004617829,0.0003071773,0.0001128169,0.0001734634,0.00003937051],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006036709,"about_ca_system_score_gemma":0.00001399029,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00006550051,"about_ca_topic_score_gemma":0.000008125796,"domain_scores_codex":[0.99839,0.00001051657,0.0004073245,0.0004052045,0.0003651924,0.0004217618],"domain_scores_gemma":[0.9993479,0.00004623302,0.0001496185,0.0002434619,0.0001880639,0.00002476457],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.00003886252,0.00001205577,0.0004282462,0.0005323616,0.00004542704,0.000002229389,0.00002885327,0.4851305,0.0003852351,0.07821944,0.0001490302,0.4350278],"study_design_scores_gemma":[0.0006005397,0.00001936275,0.0006719776,0.00007724883,0.00004699046,0.00002861557,0.0000856745,0.9728954,0.0001107803,0.004145451,0.02103565,0.0002823134],"study_design_candidate":"simulation_or_modeling","study_design_consensus":"simulation_or_modeling","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.2943824,0.00001075794,0.6986706,0.0004385627,0.001604833,0.0008202913,0.000001539704,0.0004633809,0.003607636],"genre_scores_gemma":[0.8882069,0.000002229805,0.1098994,0.0001170682,0.001336269,0.0002063972,0.00003521077,0.00004073039,0.0001558217],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.5938244,"threshold_uncertainty_score":0.9044461,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2185063266","doi":"10.1108/cfri-10-2016-0114","title":"Modeling non-normality using multivariate<i>t</i>: implications for asset pricing","year":2017,"lang":"en","type":"article","venue":"China Finance Review International","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":60,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Multivariate statistics; Econometrics; Normality; Capital asset pricing model; Asymptotic distribution; Inference; Multivariate normal distribution; Portfolio; Computer science; Economics; Mathematics; Statistics; Finance; Estimator","retraction":null,"screen_n_in":null,"score":{"opus":0.1574146811564016,"gpt":0.4369992786868661,"spread":0.2795845975304645,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001637134,0.0001498212,0.0002598295,0.00009148904,0.0009663113,0.0004292611,0.000680954,0.00004980647,0.00003224385],"category_scores_gemma":[0.003203512,0.0001406745,0.0001681481,0.0001086417,0.00003699885,0.001220272,0.0002509126,0.00014385,0.00003378233],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007653717,"about_ca_system_score_gemma":0.00009938412,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009665744,"about_ca_topic_score_gemma":0.00002633427,"domain_scores_codex":[0.9985797,0.000007269923,0.000539411,0.0003444537,0.0002651963,0.0002639709],"domain_scores_gemma":[0.9980177,0.00002706367,0.0007144191,0.0005151089,0.0007142923,0.00001136132],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.000120645,0.0007076472,0.245316,0.009436931,0.0002361854,0.00001364602,0.0001075127,0.03870877,0.004699446,0.303003,0.01596417,0.381686],"study_design_scores_gemma":[0.0003619434,0.000003813851,0.1640436,0.001704178,0.00004368384,0.000004048627,0.000002173825,0.7900883,0.0000167174,0.005291338,0.03822674,0.0002134993],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.4536405,0.002866215,0.4971912,0.0195039,0.002550713,0.002633059,0.0000691768,0.0001414036,0.02140386],"genre_scores_gemma":[0.9915571,0.001155677,0.004790095,0.0007312585,0.001153164,0.000186378,0.0001015592,0.00002464755,0.0003001675],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7513795,"threshold_uncertainty_score":0.7432182,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2016932900","doi":"10.1111/j.1468-036x.2006.00284.x","title":"Capital Cash Flows, APV and Valuation","year":2007,"lang":"en","type":"article","venue":"European Financial Management","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":52,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Valuation (finance); Cash flow; Economics; Monetary economics; Financial economics; Cash management; Capital flows; Business; Finance; Microeconomics","retraction":null,"screen_n_in":null,"score":{"opus":0.03383709617490965,"gpt":0.2655915725046957,"spread":0.231754476329786,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.004295737,0.0001710723,0.0001393133,0.0003591096,0.00033498,0.0002641404,0.0001848765,0.00003307283,0.00007890348],"category_scores_gemma":[0.0004764755,0.0001729519,0.00005668506,0.0004727128,0.00004790738,0.0003975717,0.0003693393,0.0001455,0.001038464],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004122747,"about_ca_system_score_gemma":0.00001423092,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001416938,"about_ca_topic_score_gemma":0.0001160143,"domain_scores_codex":[0.9981764,0.00002773572,0.0004332388,0.0003882606,0.0005549964,0.0004193474],"domain_scores_gemma":[0.9993433,0.00002431861,0.000194796,0.0002431378,0.0001678228,0.00002656661],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00009143227,0.0001484778,0.01501129,0.0002750522,0.00002339701,0.0006976462,0.000212713,0.00007983577,0.0003060917,0.2354692,0.01338273,0.7343021],"study_design_scores_gemma":[0.0005567167,0.00002029432,0.7162768,0.00004278507,0.00003699027,0.000003083704,0.0001272173,0.0006135113,0.00001429449,0.003948361,0.2781159,0.0002440433],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7163444,0.00007799581,0.009955946,0.0002878341,0.0006407067,0.0004394357,7.44908e-7,0.0001647822,0.2720882],"genre_scores_gemma":[0.9939356,0.00001740328,0.0006907856,0.0009152525,0.001514462,0.00000828236,0.00002234759,0.00003672464,0.002859152],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.734058,"threshold_uncertainty_score":0.9997393,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2126746557","doi":"10.1111/j.1745-6622.2004.tb00598.x","title":"PERHAPS EVA DOES BEAT EARNINGS—REVISITING PREVIOUS EVIDENCE","year":2004,"lang":"en","type":"article","venue":"Journal of applied corporate finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":48,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Earnings; Economics; Stock (firearms); Accounting; Stock market; Earnings per share; Financial economics; Actuarial science; History","retraction":null,"screen_n_in":null,"score":{"opus":0.06606642934707005,"gpt":0.2860970435992012,"spread":0.2200306142521311,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002575594,0.0002011871,0.0004026829,0.0002606752,0.0002891708,0.0003215744,0.000404808,0.00008292538,0.00005860009],"category_scores_gemma":[0.001176294,0.0001493127,0.0001438656,0.0007529319,0.00008041716,0.001187669,0.0001213883,0.0004984401,0.0001804895],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001005415,"about_ca_system_score_gemma":0.000293741,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00005448648,"about_ca_topic_score_gemma":0.000005372891,"domain_scores_codex":[0.9975958,0.00001187919,0.0009354285,0.0002697799,0.0008245591,0.0003625432],"domain_scores_gemma":[0.9952728,0.0000804962,0.003450693,0.0002332647,0.000937855,0.00002492896],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00250179,0.0006839301,0.130857,0.002807451,0.0002341358,0.002106014,0.001124969,0.1088487,0.06108748,0.2706657,0.008297399,0.4107854],"study_design_scores_gemma":[0.007874542,0.0005473531,0.460256,0.01080635,0.0005850065,0.0003589643,0.00107808,0.004267072,0.01539038,0.2481552,0.247902,0.002779078],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.991725,0.0004537803,0.001578776,0.001763824,0.0003951042,0.0002524843,4.723087e-7,0.00004264675,0.003787901],"genre_scores_gemma":[0.9950361,0.0002482692,0.001872082,0.0004974128,0.001961791,0.00001206239,0.000001819809,0.0000283425,0.0003421079],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4080063,"threshold_uncertainty_score":0.6088797,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3125521572","doi":"10.1506/ykrx-huqu-9v28-ea16","title":"The Association between Changes in Interest Rates, Earnings, and Equity Values*","year":2003,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":48,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Economics; Econometrics; Earnings; Interest rate; Equity (law); Stock (firearms); Valuation (finance); Financial economics; Earnings growth; Monetary economics; Finance","retraction":null,"screen_n_in":null,"score":{"opus":0.2222545383851904,"gpt":0.4132047208329405,"spread":0.1909501824477501,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":["metaresearch"],"category_scores_codex":[0.03663913,0.0001610505,0.0002488335,0.0005517502,0.001251636,0.001634242,0.000410024,0.0001568834,0.00003832802],"category_scores_gemma":[0.02956499,0.0001296827,0.00004186055,0.001401472,0.0001694446,0.0008759347,0.0005992141,0.001031039,0.0001411036],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001885148,"about_ca_system_score_gemma":0.000261344,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001320869,"about_ca_topic_score_gemma":0.0007942982,"domain_scores_codex":[0.996641,0.0003603401,0.0005108892,0.0004501001,0.00120473,0.0008329095],"domain_scores_gemma":[0.9963883,0.001848775,0.0004169439,0.0003118914,0.001003556,0.00003048923],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002172477,0.00002209405,0.9736075,0.00007876457,0.00001549935,0.000008537135,0.00006367364,8.828829e-7,0.0002359113,0.007385131,0.009537867,0.009022375],"study_design_scores_gemma":[0.0005838703,0.00002480676,0.6423854,0.0001665979,0.000005358964,7.78097e-7,0.0007105968,0.000361379,0.0002305354,0.009060698,0.3462684,0.0002015326],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9365374,0.0007256796,0.000008961253,0.004921065,0.0002333435,0.0005398431,0.000001352907,0.00006776801,0.05696453],"genre_scores_gemma":[0.9950911,0.00006633115,0.00001412831,0.0001368401,0.000682442,0.00006560121,0.00001711311,0.0000294168,0.003897026],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3367306,"threshold_uncertainty_score":0.9994022,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2580912681","doi":"","title":"Understanding Risk and Return, the CAPM, and the Fama-French Three-Factor Model","year":2003,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Capital asset pricing model; Economics; Financial economics; BETA (programming language); Econometrics; Risk–return spectrum; Investment (military); Actuarial science; Computer science; Political science; Portfolio","retraction":null,"screen_n_in":null,"score":{"opus":0.07152702353338064,"gpt":0.2695199588743878,"spread":0.1979929353410071,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006524308,0.0001193687,0.0001341921,0.00008717816,0.001244018,0.0004882752,0.0001540845,0.0000500137,0.00001834685],"category_scores_gemma":[0.001284619,0.00006246232,0.00005840313,0.0002234174,0.000168871,0.0002986729,0.00005557968,0.001378792,0.000004842771],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001760674,"about_ca_system_score_gemma":0.0004658732,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004934843,"about_ca_topic_score_gemma":0.002525295,"domain_scores_codex":[0.9981967,0.00006599837,0.0002497271,0.0001599676,0.0003832199,0.0009443798],"domain_scores_gemma":[0.9992868,0.000144399,0.0002978382,0.000144754,0.0001115075,0.0000146819],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00003889983,0.00001103985,0.04303085,0.000009936968,0.00006221116,0.000001442218,0.0001610261,0.0002078105,0.00002381587,0.9504105,0.0003611143,0.005681335],"study_design_scores_gemma":[0.000997835,0.00001444636,0.004345788,0.00001298243,0.0000581797,0.00006514128,0.001125597,0.05524001,0.000002718922,0.936809,0.001221997,0.0001062918],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9120109,0.003341236,0.07324822,0.003955669,0.0001624788,0.000311077,7.302241e-7,0.00002790446,0.006941759],"genre_scores_gemma":[0.9973055,0.001526988,0.00002129909,0.0001896244,0.0002542456,0.000005406558,4.397639e-7,0.00001441669,0.0006820711],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08529458,"threshold_uncertainty_score":0.956811,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4251891008","doi":"10.1092/7tpj-rxqn-tqc7-ffae","title":"Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Dividend; Equity (law); Valuation (finance); Earnings; Financial economics; Economics; Accounting; Business; Finance; Political science; Law","retraction":null,"screen_n_in":null,"score":{"opus":0.2632852534087638,"gpt":0.4676422146607277,"spread":0.2043569612519639,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01993452,0.000237442,0.0003507224,0.001341481,0.0009218928,0.001282827,0.0005366701,0.0001888406,0.0003459554],"category_scores_gemma":[0.009688025,0.0002345812,0.0000688819,0.002172572,0.0003540151,0.004069882,0.001049751,0.001142134,0.0002249993],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002394679,"about_ca_system_score_gemma":0.0005605471,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004926339,"about_ca_topic_score_gemma":0.0002241859,"domain_scores_codex":[0.99515,0.000314317,0.0006676335,0.0008936459,0.002091476,0.000882975],"domain_scores_gemma":[0.996741,0.0004721284,0.0002641281,0.0004804266,0.001975032,0.00006729381],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001876257,0.0002076705,0.9638044,0.00008149606,0.00001298973,0.0001445095,0.0006801646,0.00002547784,0.0002321842,0.004670592,0.019999,0.009953857],"study_design_scores_gemma":[0.001269224,0.00009771621,0.8361443,0.0002075188,0.000007887651,0.000015522,0.003755206,0.02127305,0.00001813928,0.0360374,0.1007498,0.0004241904],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8749636,0.001725646,0.0001003081,0.008257894,0.0001662196,0.0006658902,0.000001156109,0.0001695509,0.1139497],"genre_scores_gemma":[0.9933999,0.00006517682,0.00006408904,0.0008887938,0.001421756,0.00008510378,0.00003521454,0.00004713435,0.003992812],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1276601,"threshold_uncertainty_score":0.999754,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2080896497","doi":"10.2308/acch.2003.17.2.123","title":"Decision Usefulness of Alternative Joint Venture Reporting Methods","year":2003,"lang":"en","type":"article","venue":"Accounting Horizons","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":43,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Manitoba","funders":"","keywords":"Consolidation (business); Accounting; Equity (law); Shareholder; Return on equity; Business; Balance sheet; Equity risk; Equity ratio; Financial ratio; Economics; Finance; Actuarial science; Corporate governance; Valuation (finance)","retraction":null,"screen_n_in":null,"score":{"opus":0.121156880307751,"gpt":0.3827313331655245,"spread":0.2615744528577735,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.009264017,0.0002095435,0.0004369998,0.0004322791,0.000349313,0.0002370321,0.000248533,0.0001213516,0.0002301531],"category_scores_gemma":[0.0405384,0.0001904706,0.0002045968,0.001094457,0.00007322647,0.0007353147,0.000177347,0.0003381299,0.00006973573],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004771829,"about_ca_system_score_gemma":0.0001225325,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006109931,"about_ca_topic_score_gemma":0.00002962005,"domain_scores_codex":[0.9966687,0.00006546251,0.00161134,0.0004490517,0.000757813,0.0004476213],"domain_scores_gemma":[0.9947242,0.0003125021,0.003415451,0.0004747789,0.001052491,0.00002065057],"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":[0.0001022896,0.0005844174,0.3178098,0.0007661516,0.0002278272,0.000176147,0.0006087897,0.001591182,0.0433418,0.2528861,0.01138723,0.3705182],"study_design_scores_gemma":[0.002860848,0.0001520939,0.2739759,0.001640439,0.0004349985,0.00009925152,0.002868745,0.01457104,0.1066027,0.2005454,0.3940465,0.002202103],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9320665,0.00008717602,0.0415158,0.0001275986,0.001510415,0.0002829725,0.000001072391,0.0001129469,0.02429553],"genre_scores_gemma":[0.983497,0.000004775954,0.01538476,0.0001248412,0.000615907,0.00002998728,0.000008076,0.00004229865,0.0002923247],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3826592,"threshold_uncertainty_score":0.9675435,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4249138782","doi":"10.1092/w13b-k4bt-455n-ttr2","title":"Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":40,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Discounted cash flow; Economics; Cash flow; Residual; Econometrics; Value (mathematics); Residual income valuation; Mathematics; Welfare economics; Statistics; Microeconomics; Finance","retraction":null,"screen_n_in":null,"score":{"opus":0.1433900389591006,"gpt":0.3638836479963018,"spread":0.2204936090372012,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01792801,0.000311264,0.0004286568,0.0003129904,0.002612347,0.002244742,0.001068521,0.0001667594,0.0000524002],"category_scores_gemma":[0.01172587,0.0001888103,0.0001216683,0.001143856,0.0009378172,0.00187374,0.001216077,0.00129887,0.0001181594],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007626169,"about_ca_system_score_gemma":0.0005915643,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009643369,"about_ca_topic_score_gemma":0.0004730924,"domain_scores_codex":[0.9954426,0.0002071341,0.0008348743,0.0007402644,0.001917242,0.0008578929],"domain_scores_gemma":[0.994463,0.002837637,0.0003895322,0.0009219075,0.001345143,0.00004283127],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.003612105,0.0002664047,0.6487798,0.000420892,0.0003218237,0.0002035044,0.003420541,0.1661267,0.001408278,0.06424303,0.09071714,0.02047973],"study_design_scores_gemma":[0.001336348,0.000006768777,0.008984829,0.0002059646,0.00001991269,0.000004754133,0.0006630844,0.9338653,0.0000148822,0.05198166,0.002687351,0.0002291106],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9550962,0.001690962,0.001838337,0.01887131,0.0001938949,0.001126014,0.00001863064,0.0001820411,0.02098258],"genre_scores_gemma":[0.9948159,0.00009827164,0.0005561445,0.001150073,0.001400883,0.0001468933,0.00007529242,0.00006686388,0.001689662],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7677386,"threshold_uncertainty_score":0.998791,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2054034107","doi":"10.1108/14626000610705741","title":"The use of the accounting beta as an overall risk indicator for unlisted companies","year":2006,"lang":"en","type":"article","venue":"Journal of Small Business and Enterprise Development","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université du Québec à Trois-Rivières","funders":"","keywords":"Business; Accounting; Risk management; Originality; Measure (data warehouse); BETA (programming language); Management accounting; Order (exchange); Financial risk management; Accounting information system; Value (mathematics); Actuarial science; Finance; Computer science; Qualitative research","retraction":null,"screen_n_in":null,"score":{"opus":0.05301190781111353,"gpt":0.2666956338524425,"spread":0.213683726041329,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001444112,0.0001301745,0.0002214668,0.0001542953,0.0006146295,0.0005144019,0.0002808874,0.00004655984,0.000006712661],"category_scores_gemma":[0.000597811,0.00007267305,0.00008048296,0.0002228615,0.0000817129,0.0005273923,0.0001573481,0.0001459031,0.000001575774],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003406512,"about_ca_system_score_gemma":0.0002090211,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001055171,"about_ca_topic_score_gemma":0.0003838879,"domain_scores_codex":[0.9983875,0.00002267584,0.0008035615,0.0001266956,0.0004437143,0.0002158255],"domain_scores_gemma":[0.9971046,0.0001534461,0.001613902,0.0001462396,0.0009667817,0.00001501753],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005348446,0.000320647,0.9204367,0.0002923845,0.0001333878,0.000008631657,0.0003772751,0.001633973,0.0004011577,0.002547494,0.003365614,0.06994787],"study_design_scores_gemma":[0.0005128412,0.00001051001,0.8695593,0.0001485433,0.00003908435,0.000007078718,0.0001047085,0.001178504,0.0001112725,0.0006279543,0.1276059,0.00009424686],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9972926,0.0001107929,0.001249067,0.0006643573,0.0003715483,0.0002193812,0.000001569665,0.000007965746,0.00008273963],"genre_scores_gemma":[0.9978775,0.00006285486,0.001372802,0.0001771241,0.000325883,0.000009206683,0.000005846507,0.00001575868,0.0001530408],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1242403,"threshold_uncertainty_score":0.496039,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2042445053","doi":"10.6000/1929-7092.2013.02.8","title":"Absence of an Optimal Capital Structure in the Famous Tradeoff Theory!","year":2013,"lang":"en","type":"article","venue":"Journal of Reviews on Global Economics","topic":"Financial Reporting and Valuation Research","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":"Weighted average cost of capital; Capital structure; Leverage (statistics); Cost of capital; Economics; Capitalization; Bankruptcy; Debt; Capital (architecture); Econometrics; Microeconomics; Monetary economics; Financial economics; Financial capital; Finance; Mathematics; Capital formation; Statistics","retraction":null,"screen_n_in":null,"score":{"opus":0.03394942405556971,"gpt":0.2968787461505803,"spread":0.2629293220950106,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002280533,0.00009826546,0.0003122259,0.00007866022,0.00004015222,0.0001466356,0.0003937846,0.00004702661,0.0001672062],"category_scores_gemma":[0.000594584,0.00006039514,0.0001287087,0.0001651028,0.00004171105,0.0006549184,0.00002527445,0.0001935889,0.00004033406],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005058973,"about_ca_system_score_gemma":0.0000595005,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009954108,"about_ca_topic_score_gemma":0.00005036259,"domain_scores_codex":[0.9987522,0.00005942886,0.0007933833,0.00009809827,0.0001493226,0.0001475598],"domain_scores_gemma":[0.9984961,0.00004505386,0.001124929,0.0001725202,0.000146681,0.00001477531],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0002693912,0.0004326378,0.03565628,0.0004008524,0.00005109018,0.00004045129,0.000492978,0.00954557,0.0001289776,0.1382983,0.008058173,0.8066253],"study_design_scores_gemma":[0.002150819,0.0006112067,0.6444926,0.0006572604,0.0001072077,0.0002391936,0.002346817,0.01240337,0.00007163806,0.1196802,0.2165842,0.0006554938],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9958091,0.0009627481,0.0000269131,0.0005096999,0.0001883238,0.0002480441,0.000002713685,0.000002083116,0.002250379],"genre_scores_gemma":[0.9980778,0.0004214271,0.0003368841,0.0007526156,0.0003885963,0.000002809842,0.000001841929,0.000004909959,0.000013086],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8059698,"threshold_uncertainty_score":0.2462842,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1987197284","doi":"10.1002/agr.10054","title":"Further thoughts on the relationship between economic value added and stock market performance","year":2003,"lang":"en","type":"article","venue":"Agribusiness","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":38,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Guelph","funders":"University of Guelph","keywords":"EconLit; Shareholder; Shareholder value; Economics; Economic Value Added; Financial economics; Agribusiness; Value (mathematics); Accounting; Econometrics; Statistics; Mathematics; Finance; Microeconomics; Profit (economics); Corporate governance; Political science; Geography; Agriculture","retraction":null,"screen_n_in":null,"score":{"opus":0.08282083303646277,"gpt":0.2886766839541491,"spread":0.2058558509176864,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001639054,0.0001314108,0.0001312035,0.0001100455,0.0004670779,0.0002297269,0.0001331045,0.00006601121,0.0001941203],"category_scores_gemma":[0.002226398,0.00008892356,0.0000323268,0.0003129707,0.00006804138,0.0004324154,0.00005040236,0.0001734393,0.0002898556],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002926232,"about_ca_system_score_gemma":0.00005352382,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007646213,"about_ca_topic_score_gemma":0.00001716172,"domain_scores_codex":[0.9990194,0.00004950263,0.0002435692,0.0002334488,0.0002197991,0.0002343247],"domain_scores_gemma":[0.998718,0.0007222492,0.0001824945,0.0002511429,0.0001141941,0.00001192333],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001652029,0.00001465818,0.9552047,0.00005779169,0.000008171342,0.000001219873,0.00002651375,0.0001041581,0.000004208515,0.03563548,0.006556135,0.002370455],"study_design_scores_gemma":[0.0001777475,0.000006460954,0.9687092,0.00004303546,0.00001879906,0.000001318259,0.00003185229,0.001315636,0.00002292125,0.004575484,0.02496446,0.0001331181],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9725548,0.00002918446,0.00008389995,0.002634056,0.000309106,0.0002440343,0.00000175617,0.00004750361,0.02409564],"genre_scores_gemma":[0.9968434,0.000004251726,0.00003059899,0.0002746275,0.001055953,0.0000319159,0.00000901456,0.00001853666,0.001731692],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03106,"threshold_uncertainty_score":0.3725604,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2045189286","doi":"10.1506/v5ly-4cne-3j0q-00hn","title":"Market Valuation of Research and Development Spending under Canadian GAAP*","year":2004,"lang":"en","type":"article","venue":"Canadian Accounting Perspectives","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":37,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true},"ca_institutions":"Université du Québec à Montréal","funders":"","keywords":"Valuation (finance); Accounting; Financial statement; International Financial Reporting Standards; Business; Market value; Financial accounting; Value (mathematics); Fair value; Economics; Accounting information system; Actuarial science","retraction":null,"screen_n_in":null,"score":{"opus":0.1352937251697922,"gpt":0.3506357738451626,"spread":0.2153420486753704,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003645911,0.0001478256,0.0001769401,0.00216301,0.0009279023,0.000428311,0.0002165651,0.0001061918,0.0005332859],"category_scores_gemma":[0.001777736,0.0001619496,0.00002971071,0.001057354,0.0002228306,0.0006380792,0.00006812403,0.0002941852,0.0001399905],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001309163,"about_ca_system_score_gemma":0.003002168,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8533191,"about_ca_topic_score_gemma":0.9238189,"domain_scores_codex":[0.9978302,0.00002206038,0.0003357781,0.0004131662,0.0006507406,0.0007480246],"domain_scores_gemma":[0.998314,0.00007371127,0.0001520135,0.0002046012,0.001132025,0.0001236259],"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":[0.00004949971,0.000125529,0.4740097,0.0004650504,0.0001343903,0.0001122282,0.007608374,0.0006901545,0.0007666567,0.4951759,0.00579584,0.01506668],"study_design_scores_gemma":[0.0005706861,0.0000163423,0.9266711,0.0002420882,0.00001261663,0.000008382533,0.02027177,0.0003947521,0.000175939,0.02188797,0.02938529,0.0003630755],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9141188,0.0002388497,0.00008267653,0.002472164,0.0001795951,0.0003682768,0.000003192243,0.00003710825,0.0824994],"genre_scores_gemma":[0.9981872,0.000009066614,0.0004719295,0.0001690237,0.0004139231,0.00001955403,0.00001323978,0.00002911783,0.0006869296],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4732879,"threshold_uncertainty_score":0.7136768,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123040171","doi":"10.1111/j.1755-053x.2010.01088.x","title":"An Empirical Comparison of Convertible Bond Valuation Models","year":2010,"lang":"en","type":"article","venue":"Financial Management","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":36,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University; Carleton University","funders":"","keywords":"Convertible bond; Convertible arbitrage; Valuation (finance); Econometrics; Convertible; Bond valuation; Bond; Economics; Actuarial science; Mathematics; Financial economics; Finance; Engineering; Capital asset pricing model","retraction":null,"screen_n_in":null,"score":{"opus":0.1068607205158831,"gpt":0.3824422951933932,"spread":0.2755815746775101,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001326165,0.0001476197,0.0002544397,0.0003380666,0.0001966309,0.0001291157,0.000309348,0.0001036814,0.0001724299],"category_scores_gemma":[0.0002768805,0.0001464403,0.00008044354,0.0005943499,0.00006950586,0.000750297,0.00014951,0.000236407,0.0001591316],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001922249,"about_ca_system_score_gemma":0.00005769053,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003070731,"about_ca_topic_score_gemma":0.000206169,"domain_scores_codex":[0.9980281,0.00001376456,0.0005673044,0.0003379094,0.0007479541,0.0003049715],"domain_scores_gemma":[0.998823,0.00002214435,0.0003402007,0.0004130021,0.0003787842,0.00002285793],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0001704344,0.001221565,0.1666094,0.0004761801,0.00002571462,0.0000160404,0.0002979315,0.003305646,0.003438386,0.6196246,0.03141243,0.1734016],"study_design_scores_gemma":[0.001152416,0.0001027337,0.3962211,0.00005418705,0.0001074181,6.556527e-7,0.0002187413,0.3981472,0.00113212,0.1045191,0.09789238,0.0004519456],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9342171,0.00001488866,0.02085107,0.0004115372,0.0008812877,0.0005550936,0.000001935541,0.0001158278,0.04295124],"genre_scores_gemma":[0.996762,0.000002015056,0.001836541,0.000383826,0.0005598433,0.000054627,0.0000453104,0.00001939663,0.0003364912],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5151055,"threshold_uncertainty_score":0.5971661,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3107367921","doi":"10.13106/jafeb.2020.vol7.no12.1005","title":"A Decision Support Model for Financial Performance Evaluation of Listed Companies in The Vietnamese Retailing Industry","year":2020,"lang":"en","type":"article","venue":"Journal of Asian Finance Economics and Business","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Business; Quarter (Canadian coin); Stock exchange; Finance; Profitability index; Leverage (statistics); Corporation; Financial ratio; Vietnamese; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.1008617962789999,"gpt":0.309637846035637,"spread":0.2087760497566372,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003080075,0.00009879967,0.0002890443,0.0001600645,0.0001028194,0.0001285552,0.0002101133,0.000101302,0.000006133439],"category_scores_gemma":[0.001494321,0.00007732442,0.00006306479,0.0003728895,0.0000453499,0.0007046815,0.00004624061,0.000238163,9.941232e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003042832,"about_ca_system_score_gemma":0.0004691177,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000009645078,"about_ca_topic_score_gemma":0.00002884389,"domain_scores_codex":[0.9987174,0.00001184855,0.0007437651,0.0001351661,0.0002472596,0.0001445512],"domain_scores_gemma":[0.9978513,0.00004398535,0.0009654437,0.00009405499,0.001035364,0.000009920858],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.001041636,0.0001639142,0.04371544,0.0004126451,0.00001662237,0.000006525481,0.001412843,0.3740798,0.00006205578,0.004323527,0.001522874,0.5732421],"study_design_scores_gemma":[0.001097976,0.00003785523,0.1647471,0.0001202599,0.0000339302,0.000006044545,0.0001932617,0.8291247,0.000009411922,0.001820238,0.002725231,0.00008406645],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9950619,0.00008894769,0.00109345,0.003018367,0.0001469819,0.0002493181,0.000002995799,0.000002199948,0.000335813],"genre_scores_gemma":[0.9980838,0.0001198517,0.0009782594,0.000389362,0.0003984687,0.000008950032,0.000004238265,0.000008941559,0.000008122318],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.573158,"threshold_uncertainty_score":0.3153198,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2081949772","doi":"10.1257/mic.3.1.137","title":"Running on Empty? Financial Leverage and Product Quality in the Supermarket Industry","year":2011,"lang":"en","type":"article","venue":"American Economic Journal Microeconomics","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Business; Leverage (statistics); Microdata (statistics); Debt; Finance; Cash flow; Incentive; Product (mathematics); Order (exchange); Quality (philosophy); Economics; Microeconomics","retraction":null,"screen_n_in":null,"score":{"opus":0.07345709147732524,"gpt":0.3058814908074219,"spread":0.2324243993300966,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003523276,0.0001700108,0.0002973496,0.0002736947,0.0002635688,0.0003248226,0.0003392061,0.00006191424,0.0001830253],"category_scores_gemma":[0.0003602942,0.0001456391,0.00007448802,0.0001189389,0.0002063572,0.0005998434,0.00009139243,0.0008497915,0.000120347],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001440029,"about_ca_system_score_gemma":0.0002063771,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002543053,"about_ca_topic_score_gemma":0.0003819722,"domain_scores_codex":[0.9985162,0.00005572129,0.0006761836,0.0003061589,0.00007274808,0.000372974],"domain_scores_gemma":[0.9989247,0.00008437599,0.0006821859,0.0002405905,0.00004250441,0.00002568847],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002396912,0.0001129929,0.9184961,0.00002124387,0.0000262939,0.00003776698,0.0008830245,0.0001596683,0.00007431502,0.00643828,0.006798517,0.06671205],"study_design_scores_gemma":[0.000473114,0.00003992732,0.9656968,0.0000214555,0.0000104363,0.00006512491,0.0013389,0.0004045322,0.00003971087,0.001792557,0.0298726,0.0002448521],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9855139,0.00003619457,0.000006465998,0.00131326,0.0003227634,0.0001622286,0.000003003468,0.00001220357,0.01262999],"genre_scores_gemma":[0.9953525,0.00008082079,0.00009836725,0.003312677,0.001032497,0.00001029741,0.000002927256,0.00001959863,0.00009028568],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0664672,"threshold_uncertainty_score":0.593899,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1583224402","doi":"10.3386/w15992","title":"Asset Liquidity and the Cost of Capital","year":2010,"lang":"en","type":"report","venue":"National Bureau of Economic Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Market liquidity; Business; Asset (computer security); Cost of capital; Financial system; Finance; Monetary economics; Economics; Microeconomics; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.4334603948003168,"gpt":0.5268296198176491,"spread":0.09336922501733225,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.02583652,0.0001554169,0.0004916993,0.000786672,0.0002228231,0.000172768,0.0004865694,0.0003409105,0.0005402727],"category_scores_gemma":[0.01346236,0.0001175828,0.0001623499,0.0002466431,0.0009891818,0.0002737225,0.0004614199,0.001105515,0.00009057525],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002110933,"about_ca_system_score_gemma":0.002883757,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01309555,"about_ca_topic_score_gemma":0.0009929955,"domain_scores_codex":[0.9959429,0.00007979746,0.0008881153,0.000366234,0.002412711,0.0003102697],"domain_scores_gemma":[0.9916478,0.001428414,0.0009272682,0.0003235085,0.00565242,0.00002061205],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000370079,0.0001398177,0.007902948,0.00107304,0.0001980334,0.00000468613,0.00005320672,0.0001363334,0.0002418633,0.7787388,0.2012797,0.00986151],"study_design_scores_gemma":[0.002634226,0.00005910962,0.0246224,0.0002860401,0.00007811406,0.00002277108,0.0001672089,0.00834586,0.0002776271,0.6252734,0.3377797,0.0004535252],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1556713,0.0004775295,0.000007765439,0.003057984,0.001032993,0.001435408,0.00006745558,0.00001785228,0.8382317],"genre_scores_gemma":[0.9921661,0.0003474457,0.00002523074,0.00002907427,0.00235983,0.0001149821,0.0002679801,0.00002760303,0.004661753],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.8364948,"threshold_uncertainty_score":0.9948477,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2789737725","doi":"10.1155/2018/2153536","title":"Cost of Capital Estimation for Highway Concessionaires in Chile","year":2018,"lang":"en","type":"article","venue":"Journal of Advanced Transportation","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Weighted average cost of capital; Cost of capital; Cost of equity; Economics; Finance; Capital asset pricing model; Equity (law); Return on capital; Business; Financial economics; Financial capital; Capital formation; Microeconomics; Profit (economics)","retraction":null,"screen_n_in":null,"score":{"opus":0.03841575655707192,"gpt":0.3427341072453915,"spread":0.3043183506883196,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0005203806,0.0000537636,0.0001429413,0.000217608,0.00004876915,0.00001635338,0.00006427865,0.00003117705,0.00002371144],"category_scores_gemma":[0.000362386,0.00004642875,0.00005589834,0.0002366277,0.0000408926,0.0008084712,0.000001435992,0.00006232632,0.000002310829],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000179218,"about_ca_system_score_gemma":0.00007344396,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004691599,"about_ca_topic_score_gemma":0.0001675263,"domain_scores_codex":[0.9990044,0.000004325314,0.0005652786,0.00007048236,0.000261775,0.00009375125],"domain_scores_gemma":[0.9983354,0.00005069658,0.0007756795,0.00004352005,0.0007871651,0.000007598445],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.003464477,0.000756998,0.178055,0.001288531,0.00006763526,0.00003453516,0.005300343,0.2188321,0.04970033,0.02963626,0.002004725,0.510859],"study_design_scores_gemma":[0.001904528,0.0001355066,0.9758032,0.0003094086,0.00002624515,0.000001031476,0.0005184241,0.004937403,0.004486123,0.009140967,0.002645158,0.00009200706],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9845546,0.00003557458,0.01447262,0.0002242035,0.0003694256,0.000207924,0.000002978538,0.000006460734,0.0001262176],"genre_scores_gemma":[0.9952835,0.000005831617,0.004284499,0.00003878135,0.0003219825,0.000008941879,0.00002705906,0.000007088596,0.00002230753],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7977481,"threshold_uncertainty_score":0.189331,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2165859355","doi":"10.5539/ijef.v7n1p203","title":"Determinants of Bank Performance in Ghana, the Economic Value Added (EVA) Approach","year":2014,"lang":"en","type":"article","venue":"International Journal of Economics and Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":32,"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; Market liquidity; Capitalization; Financial system; Business; Private sector; Productivity; Economics; Value (mathematics); Monetary economics; Finance; Macroeconomics; Economic growth","retraction":null,"screen_n_in":null,"score":{"opus":0.03068849948845847,"gpt":0.2713341641529726,"spread":0.2406456646645141,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001428762,0.00006561689,0.0001715409,0.000172045,0.00003936234,0.00008068136,0.0003117751,0.00003127039,0.000008008706],"category_scores_gemma":[0.0001749466,0.00005186303,0.00005274095,0.00004080875,0.00005498665,0.0004123622,0.00007364457,0.0001080017,0.000006161739],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004488092,"about_ca_system_score_gemma":0.00007204535,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001404703,"about_ca_topic_score_gemma":0.00005747232,"domain_scores_codex":[0.9991658,0.000009092646,0.0005464828,0.00009736566,0.00008196136,0.00009933751],"domain_scores_gemma":[0.9989093,0.00005832587,0.0007960881,0.00008278172,0.0001485474,0.000004963319],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.0002948488,0.0001230139,0.4597142,0.00007276384,0.00005176661,0.000006502484,0.0001814007,0.1038784,0.00001981068,0.2025702,0.0003835387,0.2327035],"study_design_scores_gemma":[0.0006359427,0.00002827487,0.2545449,0.00006466251,0.000006810276,0.0000211241,0.00004780468,0.7244223,0.0001036094,0.003755074,0.01628187,0.00008764643],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9957026,0.00005681212,0.00005852545,0.0003731794,0.0004422694,0.00004901494,0.000001365834,0.000001026465,0.003315184],"genre_scores_gemma":[0.9986767,0.0003337898,0.0002750985,0.0001468312,0.000492469,0.00000263455,0.000001106401,0.000006060578,0.00006535844],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6205439,"threshold_uncertainty_score":0.2114913,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1595082867","doi":"10.2139/ssrn.1695629","title":"The Risk Management Role of Accounting Conservatism for Operating Cash Flows","year":2012,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"","keywords":"Accounting; Cash flow; Conservatism; Business; Management accounting; Cash flow statement; Political science","retraction":null,"screen_n_in":null,"score":{"opus":0.01841448809654327,"gpt":0.2802468591783835,"spread":0.2618323710818403,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01138646,0.0001194597,0.0001480694,0.0001180844,0.00118421,0.0002690878,0.0002815818,0.00004391668,0.00001445962],"category_scores_gemma":[0.001102731,0.00008516675,0.0001246148,0.000266707,0.00003215129,0.0006316876,0.0001053537,0.0006743953,0.00002393992],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001509475,"about_ca_system_score_gemma":0.000273723,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004490107,"about_ca_topic_score_gemma":0.0004726428,"domain_scores_codex":[0.9971504,0.00003190854,0.0005054894,0.0001216978,0.0004227188,0.001767738],"domain_scores_gemma":[0.9986387,0.0001620382,0.0006552992,0.0001587262,0.0003705968,0.00001467125],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00004285347,0.00006062585,0.1748628,0.00005460575,0.000188818,5.332646e-7,0.00008464961,0.0001699396,0.0003973167,0.5838032,0.0005429295,0.2397918],"study_design_scores_gemma":[0.002538591,0.0001079132,0.09003364,0.0001783929,0.0004486081,0.00008292637,0.01643199,0.04767218,0.0002758644,0.5996221,0.2419252,0.0006826129],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9836755,0.003283585,0.005981562,0.0005085488,0.0004342226,0.0004551566,0.000001063882,0.00002983546,0.005630535],"genre_scores_gemma":[0.9964302,0.0006924061,0.0005422753,0.00009745055,0.001427962,0.00003833835,0.000003212775,0.00002470366,0.0007434458],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2413823,"threshold_uncertainty_score":0.9108107,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W658014257","doi":"10.17016/feds.2014.02","title":"The Insensitivity of Investment to Interest Rates: Evidence from a Survey of CFOs","year":2014,"lang":"en","type":"article","venue":"Finance and Economics Discussion Series","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Interest rate; Investment (military); Economics; Quarter (Canadian coin); Monetary economics; Cash flow; Investment decisions; Empirical evidence; Finance; Behavioral economics","retraction":null,"screen_n_in":null,"score":{"opus":0.1103657787099675,"gpt":0.3075589279669668,"spread":0.1971931492569994,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001417281,0.00007613495,0.0001869978,0.000047449,0.0001354215,0.00008811025,0.0001133038,0.00002897197,0.000007413303],"category_scores_gemma":[0.001879637,0.00004257644,0.00002637326,0.0001208221,0.0001052365,0.0004182844,0.0001945507,0.00004811908,0.00001423808],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000008927792,"about_ca_system_score_gemma":0.00003774809,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003102145,"about_ca_topic_score_gemma":0.006360038,"domain_scores_codex":[0.9992854,0.00003283193,0.0003388874,0.0001678594,0.00006059341,0.0001144413],"domain_scores_gemma":[0.9991042,0.0002093489,0.0003152364,0.0002111326,0.0001507216,0.000009334336],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007656199,0.00008501993,0.8398231,0.0001735262,0.00002874379,9.863624e-7,0.000683398,0.0004257699,0.002044453,0.0361421,0.003962165,0.1158651],"study_design_scores_gemma":[0.0001007069,0.00003663538,0.9763064,0.0001916537,0.000004398777,1.754639e-7,0.0001500587,0.002068582,0.00157243,0.004321035,0.01516771,0.0000802233],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9973673,0.00005354861,0.00009941245,0.001938025,0.0001385882,0.0001171364,0.000008725633,0.000005603562,0.0002716236],"genre_scores_gemma":[0.9992342,0.0001682032,0.00007495099,0.0001901457,0.00006234527,0.00001148951,0.000008335674,0.000005914021,0.000244392],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1364833,"threshold_uncertainty_score":0.4689535,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1658113477","doi":"10.2139/ssrn.288959","title":"On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001","year":2001,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Residual income valuation; Discounted cash flow; Economics; Equity (law); Valuation (finance); Cash flow; Econometrics; Residual; Financial economics; Mathematics; Finance; Equity risk; Political science","retraction":null,"screen_n_in":null,"score":{"opus":0.08595074251321289,"gpt":0.3563026091427561,"spread":0.2703518666295432,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01113969,0.0001403146,0.0002392482,0.0004571532,0.0003523607,0.0002114942,0.0002259843,0.00005332501,0.00004566925],"category_scores_gemma":[0.001536037,0.000126246,0.00005543029,0.0005575145,0.00003982408,0.0005593361,0.0001949779,0.0007458455,0.00003128083],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003602049,"about_ca_system_score_gemma":0.0008752903,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0005371436,"about_ca_topic_score_gemma":0.002135039,"domain_scores_codex":[0.9971269,0.00008500012,0.0004812807,0.0002274109,0.000851227,0.001228142],"domain_scores_gemma":[0.9989249,0.0001169957,0.0003141433,0.000183053,0.0004239486,0.00003697314],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.01727999,0.0007298773,0.1527953,0.000177759,0.0003445635,0.0001270329,0.0008497945,0.1109726,0.004218658,0.615784,0.002719697,0.09400065],"study_design_scores_gemma":[0.002314271,0.0004690231,0.1202944,0.0002545017,0.00007722684,0.0001886516,0.0008921614,0.2034583,0.00003857609,0.670878,0.0007395765,0.0003952984],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9871302,0.0001244221,0.007839132,0.001700071,0.00009396308,0.000209867,6.785992e-7,0.00002475806,0.002876925],"genre_scores_gemma":[0.9981644,0.0000853239,0.0000858789,0.0001359506,0.0003877344,0.00000783075,0.00000391247,0.0000189248,0.001110006],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09360535,"threshold_uncertainty_score":0.5148163,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2096415194","doi":"10.6000/1929-7092.2013.02.15","title":"A Qualitatively New Effect in Corporative Finance: Abnormal Dependence of Cost of Equity of Company on Leverage","year":2013,"lang":"en","type":"article","venue":"Journal of Reviews on Global Economics","topic":"Financial Reporting and Valuation Research","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":"Perpetuity; Dividend; Dividend policy; Debt; Leverage (statistics); Cost of equity; Profit (economics); Economics; Profit rate; Equity (law); Finance; Microeconomics; Cost of capital; Mathematics","retraction":null,"screen_n_in":null,"score":{"opus":0.1276531447301827,"gpt":0.3894293423468217,"spread":0.261776197616639,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003917537,0.0001341985,0.0008685811,0.0001562499,0.00002238322,0.00003167277,0.0002846906,0.00005471132,0.00006282544],"category_scores_gemma":[0.001961719,0.0001059173,0.0002087047,0.0003022006,0.00006650529,0.0005294312,0.00008085884,0.0001899695,0.00003814097],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001362389,"about_ca_system_score_gemma":0.0002272449,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008375901,"about_ca_topic_score_gemma":0.0001101876,"domain_scores_codex":[0.9977388,0.0001039625,0.001627347,0.0001238347,0.0002447291,0.0001613339],"domain_scores_gemma":[0.9947039,0.0002097568,0.004490633,0.0001493626,0.0004249894,0.00002128301],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.001625949,0.0007814993,0.2783069,0.002504433,0.0001185096,0.00001894639,0.000323828,0.01618799,0.0003820041,0.08450788,0.01627962,0.5989624],"study_design_scores_gemma":[0.004013711,0.00161445,0.9427653,0.004512306,0.00008395851,0.000009613946,0.0001958083,0.00587664,0.00113411,0.02281204,0.01657854,0.0004035186],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9936468,0.0006783786,0.0002256771,0.0001980749,0.0001538158,0.0005393472,0.000007717561,0.000001508992,0.004548669],"genre_scores_gemma":[0.9984037,0.0008791981,0.0004046843,0.0001683876,0.00009418314,0.000005074516,0.000001741574,0.00000506777,0.00003792003],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6644583,"threshold_uncertainty_score":0.4319183,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2342804551","doi":"","title":"Understanding the Limitations of Financial Ratios","year":2015,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":29,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Financial ratio; Balance sheet; Financial analysis; Income statement; Accounting management; Financial statement analysis; Financial statement; Finance; Benchmarking; Accounting; Business; Statement of changes in financial position; Position (finance); Financial accounting; Profitability index; Economics; Accounting information system; Audit; Marketing","retraction":null,"screen_n_in":null,"score":{"opus":0.450376546608198,"gpt":0.3735597787706963,"spread":0.07681676783750163,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.003776743,0.0001372599,0.0003265789,0.000230219,0.0007469039,0.0001115581,0.0002144407,0.0001007199,0.000003301703],"category_scores_gemma":[0.01566034,0.0000983188,0.00009360351,0.0006018193,0.0003372245,0.000648795,0.0001832968,0.0004653965,0.000004746671],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00005358035,"about_ca_system_score_gemma":0.0001722209,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000441552,"about_ca_topic_score_gemma":0.00002037121,"domain_scores_codex":[0.9981824,0.00002858712,0.0007301734,0.0001516332,0.0006303092,0.0002769524],"domain_scores_gemma":[0.9979101,0.000340511,0.001006923,0.00006377103,0.0006577275,0.00002097634],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0004825876,0.0002443656,0.2406754,0.0004947116,0.000231334,0.00001850311,0.008757222,0.001394168,0.0009077633,0.4903697,0.1452364,0.1111878],"study_design_scores_gemma":[0.00343738,0.0001987272,0.3262461,0.000791924,0.00042124,0.00008642462,0.01813666,0.002476477,0.000330267,0.4545051,0.1925934,0.0007763295],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9832807,0.00290853,0.002415633,0.00705076,0.000678718,0.0002365805,0.00000195574,0.00002672955,0.00340038],"genre_scores_gemma":[0.9968089,0.0006653784,0.0001813729,0.0006983748,0.001564673,0.000006349787,6.726194e-7,0.00001082452,0.00006348019],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1104115,"threshold_uncertainty_score":0.9926311,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3121198562","doi":"10.1111/j.1540-6288.2001.tb00028.x","title":"A Comparison of Cost of Equity Estimates of Local and Global CAPMs","year":2001,"lang":"en","type":"article","venue":"Financial Review","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Capital asset pricing model; Cost of equity; Equity (law); Econometrics; Economics; Financial economics; Basis point; Currency; Index (typography); Excess return; Monetary economics; Cost of capital; Geography; Microeconomics; Interest rate; Computer science","retraction":null,"screen_n_in":null,"score":{"opus":0.1522149749430715,"gpt":0.4537157077696169,"spread":0.3015007328265454,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001025727,0.00009241309,0.0005689175,0.00004669514,0.00004039643,0.00001048998,0.0001342162,0.00004688025,0.0001000466],"category_scores_gemma":[0.002604934,0.00008062648,0.00008114974,0.0005887551,0.0001471762,0.0001252434,0.00017483,0.00006511834,0.00001096205],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000163756,"about_ca_system_score_gemma":0.0001097356,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001053543,"about_ca_topic_score_gemma":0.0001320568,"domain_scores_codex":[0.998605,0.00001147114,0.0007111521,0.0001369543,0.0003726869,0.0001627074],"domain_scores_gemma":[0.9986709,0.00004560977,0.0006802644,0.0001526669,0.0004387759,0.00001178305],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.00003925202,0.0001610246,0.2516583,0.00916483,0.000007333153,0.000003803081,0.00000938968,0.00001976208,0.0000998827,0.02417594,0.003565799,0.7110947],"study_design_scores_gemma":[0.0006741187,0.0001158539,0.8770937,0.009825939,0.0002351035,0.00000664283,0.00003562109,0.004310615,0.0005981614,0.006212421,0.1006121,0.0002797887],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8715755,0.08621806,0.01380471,0.0007454766,0.0002851195,0.001397466,0.00002400924,0.00004218071,0.02590749],"genre_scores_gemma":[0.997251,0.002357119,0.000179604,0.0001133707,0.00005619496,0.00001134469,0.00001011014,0.000004728068,0.00001652236],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7108149,"threshold_uncertainty_score":0.3287852,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2106311379","doi":"10.2308/aud.2008.27.2.1","title":"Revenue Manipulation and Restatements by Loss Firms","year":2008,"lang":"en","type":"article","venue":"Auditing A Journal of Practice & Theory","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Revenue; Earnings; Valuation (finance); Cash flow; Monetary economics; Economics; Ex-ante; Accounts receivable; Cash; Revenue recognition; Investment (military); Value (mathematics); Operating cash flow; Business; Finance; Accounting; Macroeconomics","retraction":null,"screen_n_in":null,"score":{"opus":0.0433622672100389,"gpt":0.322781639852275,"spread":0.2794193726422361,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.005439183,0.00008260304,0.0001366477,0.0001427211,0.0003237307,0.0001143165,0.0001012558,0.00003926372,0.00006341653],"category_scores_gemma":[0.01544959,0.00007419679,0.00004237773,0.000191496,0.00006513317,0.001808837,0.00005610993,0.0002811685,0.00004179683],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00002964771,"about_ca_system_score_gemma":0.00005894063,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00008811901,"about_ca_topic_score_gemma":0.000002083608,"domain_scores_codex":[0.9986414,0.0001074964,0.00048536,0.0001113697,0.0004861978,0.000168123],"domain_scores_gemma":[0.9969468,0.0005355875,0.001748694,0.00009358889,0.000657192,0.00001816863],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00329069,0.001397517,0.2510417,0.0008122994,0.0006422622,0.005420944,0.005030528,0.0009943887,0.01369029,0.06491767,0.3987716,0.2539902],"study_design_scores_gemma":[0.002776428,0.0001995963,0.1235901,0.0006686419,0.0003717545,0.002298152,0.001945522,0.001159459,0.0004237862,0.06044909,0.8055528,0.0005646765],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.99107,0.0003812877,0.001755383,0.002736598,0.0002463521,0.00008136484,0.00000114965,0.00001348893,0.003714415],"genre_scores_gemma":[0.9969789,0.0002109433,0.0004245935,0.0007987209,0.0007603741,0.000001802602,0.000003640869,0.00001523539,0.000805804],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4067813,"threshold_uncertainty_score":0.9928437,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2106910111","doi":"10.2139/ssrn.1079984","title":"Real Earnings Management and Dividend Payout Signals: A Study for U.S. Real Estate Investment Trusts","year":2008,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University","funders":"","keywords":"Dividend payout ratio; Real estate investment trust; Dividend; Real estate; Business; Earnings management; Earnings; Finance; Accounting; Investment (military); Monetary economics; Dividend policy; Financial system; Economics; Financial economics","retraction":null,"screen_n_in":null,"score":{"opus":0.04212566180801898,"gpt":0.3049244992782501,"spread":0.2627988374702311,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004586694,0.0001965004,0.0002455926,0.0003288324,0.0008462815,0.0002180493,0.0002053459,0.00004591124,0.0000184464],"category_scores_gemma":[0.0002370579,0.0001698824,0.00009445679,0.0003025763,0.00006003862,0.0004815945,0.0001380604,0.0006542411,0.00001884259],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002933547,"about_ca_system_score_gemma":0.000446437,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001712864,"about_ca_topic_score_gemma":0.000869591,"domain_scores_codex":[0.9968742,0.00004554598,0.0005030825,0.0003419158,0.0006532808,0.001581962],"domain_scores_gemma":[0.999073,0.00005700866,0.000433839,0.0001559761,0.0002424204,0.00003777208],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006840811,0.0009415783,0.7714177,0.0002059433,0.0007768825,0.0002738202,0.0018984,0.0003118381,0.00019606,0.04951179,0.003190509,0.1705914],"study_design_scores_gemma":[0.006763101,0.001229708,0.8887498,0.00009530619,0.0004141198,0.0002616162,0.01166321,0.003983336,0.00001435602,0.06349093,0.02253234,0.0008022058],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9890988,0.00007967822,0.0005396248,0.0003684207,0.000118935,0.0007700904,5.634162e-7,0.00006093453,0.008962972],"genre_scores_gemma":[0.9894493,0.005070196,0.0001304069,0.0001157948,0.000618352,0.00008982977,0.000007477368,0.00003703159,0.004481582],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1697892,"threshold_uncertainty_score":0.6927605,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4237331678","doi":"10.1092/dt0r-jneg-ql60-7cbp","title":"On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O'Keefe (CAR, Summer 2001)","year":2001,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Accrual; Cash flow; Valuation (finance); Economics; Econometrics; Dividend; Residual income valuation; Equity (law); Accounting; Earnings; Actuarial science; Financial economics; Finance; Equity risk","retraction":null,"screen_n_in":null,"score":{"opus":0.4530396857185859,"gpt":0.4458273234147698,"spread":0.007212362303816111,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.0288193,0.0003463844,0.0005425549,0.001888958,0.001122827,0.002617706,0.0004677307,0.0002107602,0.00003483801],"category_scores_gemma":[0.01725989,0.0003568695,0.00008185779,0.00187924,0.0001821116,0.003759829,0.001285358,0.000794848,0.00005569274],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001943998,"about_ca_system_score_gemma":0.0004235496,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003705313,"about_ca_topic_score_gemma":0.001103311,"domain_scores_codex":[0.9947336,0.0002697422,0.0009309129,0.001083332,0.001703422,0.001278987],"domain_scores_gemma":[0.9945788,0.0027683,0.0003022507,0.0005498601,0.001694004,0.0001068168],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.008603281,0.0003430109,0.9139075,0.000589472,0.00005210061,0.0001614842,0.0007159827,0.004690372,0.002267752,0.007500884,0.02923567,0.03193245],"study_design_scores_gemma":[0.003578763,0.0001571534,0.2427722,0.0008394214,0.00001583682,0.00001283138,0.0009093499,0.7140457,0.00004052823,0.01242681,0.02450449,0.0006968958],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.987977,0.0002152728,0.001333082,0.002807523,0.0002036129,0.001954888,0.000008514197,0.0001159289,0.005384225],"genre_scores_gemma":[0.9962466,0.00002190488,0.0007089811,0.0009159998,0.0006466487,0.0003008585,0.00004474698,0.00007782283,0.001036429],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7093553,"threshold_uncertainty_score":0.9998883,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1501657450","doi":"","title":"International Financial Reporting Standard (IFRS): Benefits, Obstacles And Intrigues For Implementation In Nigeria","year":2012,"lang":"en","type":"article","venue":"Covenant University Repository (Covenant University)","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; International Financial Reporting Standards; Business; Order (exchange); Convergence (economics); Accounting standard; Financial accounting; Finance; Accounting information system; Economics; Economic growth","retraction":null,"screen_n_in":null,"score":{"opus":0.03619544318369201,"gpt":0.2721339348190981,"spread":0.2359384916354061,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00106616,0.0001884002,0.0002864701,0.0007578527,0.0005874561,0.0001429841,0.0002558664,0.0001255995,0.00002669161],"category_scores_gemma":[0.0005740284,0.0002107553,0.0001237813,0.0005733325,0.00008579366,0.001852995,0.0002973821,0.0001688932,0.000005352913],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004153762,"about_ca_system_score_gemma":0.0002062353,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007933145,"about_ca_topic_score_gemma":0.0003540583,"domain_scores_codex":[0.9982268,0.00003860456,0.0004959328,0.0003940258,0.0003503862,0.0004942204],"domain_scores_gemma":[0.9982406,0.00008955731,0.001030605,0.000182733,0.0004007633,0.00005569557],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0009000369,0.0001450844,0.9171246,0.0001633065,0.00005665626,0.0002904383,0.0004845062,0.00009622241,0.00321638,0.05517836,0.001714611,0.0206298],"study_design_scores_gemma":[0.002626961,0.00006417227,0.2893524,0.0001633025,0.00008926776,0.00002041324,0.003994257,0.0004885889,0.001469929,0.0002920032,0.7009377,0.000500958],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9893466,0.00008619057,0.001064262,0.0002989899,0.0009596928,0.0004833245,0.0000321146,0.00008596892,0.007642827],"genre_scores_gemma":[0.997118,0.00008566934,0.0003454229,0.00005748156,0.0005565187,0.0000011331,0.00006654362,0.00001724791,0.001751987],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6992232,"threshold_uncertainty_score":0.8594352,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2327032604","doi":"10.1111/j.1911-3846.2011.01148.x","title":"Extended Dividend, Cash Flow, and Residual Income Valuation Models: Accounting for Deviations from Ideal Conditions*","year":2011,"lang":"en","type":"article","venue":"Contemporary Accounting Research","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Residual income valuation; Econometrics; Dividend; Valuation (finance); Economics; Cash flow; Equity (law); Mathematics; Accounting; Finance; Equity risk","retraction":null,"screen_n_in":null,"score":{"opus":0.2888580473748995,"gpt":0.385782721943481,"spread":0.09692467456858156,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.01163561,0.0003186419,0.0004298702,0.001193666,0.002103129,0.00123065,0.000581771,0.0002501434,0.0001956488],"category_scores_gemma":[0.007758433,0.0003283315,0.0001281362,0.001188572,0.0003019779,0.004760821,0.0006817036,0.0006862473,0.0002012672],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001108011,"about_ca_system_score_gemma":0.0005590781,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006940148,"about_ca_topic_score_gemma":0.0004154694,"domain_scores_codex":[0.9952741,0.0001723149,0.00107422,0.0009283387,0.001662137,0.000888915],"domain_scores_gemma":[0.9943175,0.00129623,0.000595946,0.000587292,0.003138061,0.00006500912],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001575693,0.0008632733,0.6631498,0.001588834,0.0004685131,0.0001206602,0.003639222,0.0003426228,0.004084256,0.2041752,0.08064455,0.03934731],"study_design_scores_gemma":[0.002470344,0.00008751621,0.3547309,0.0005336811,0.00007478469,0.00000548728,0.001958889,0.1974795,0.0002478583,0.4321388,0.00948352,0.0007887128],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9609883,0.0009997155,0.008524385,0.001392366,0.0005769,0.002374633,0.0001143172,0.0003812085,0.0246482],"genre_scores_gemma":[0.9939924,0.00002149029,0.002052558,0.0002946249,0.001828083,0.0005381153,0.0006786818,0.00008612748,0.0005079532],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.308419,"threshold_uncertainty_score":0.9999169,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3118198807","doi":"10.3390/jrfm14010015","title":"Economic Calculus Qua an Instrument to Support Sustainable Development under Increasing Risk","year":2021,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false},"ca_institutions":"","funders":"","keywords":"Sustainable development; Context (archaeology); Investment (military); Economics; Rationality; Variable (mathematics); Financial instrument; Calculus (dental); Risk analysis (engineering); Mathematics; Business; Finance; Medicine","retraction":null,"screen_n_in":null,"score":{"opus":0.0216669376773112,"gpt":0.2733354633552981,"spread":0.2516685256779869,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003547558,0.0001830642,0.0003224917,0.0005077614,0.0005335494,0.0004636258,0.0001914718,0.0000648109,0.0001114277],"category_scores_gemma":[0.0006359278,0.0001732581,0.00009294503,0.0003853792,0.0000292825,0.0007158269,0.0003890234,0.0002592864,0.00006450184],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000243397,"about_ca_system_score_gemma":0.0003615086,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001019829,"about_ca_topic_score_gemma":0.0005410875,"domain_scores_codex":[0.9979205,0.0000625418,0.0008059994,0.0002988198,0.0004714869,0.0004407174],"domain_scores_gemma":[0.9985519,0.00004047207,0.0006848699,0.0002007395,0.0004397472,0.0000822859],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0003951167,0.0003301954,0.128313,0.0002372629,0.00007580798,0.0009243203,0.0006064259,0.003076115,0.00002527002,0.05190096,0.002992427,0.8111231],"study_design_scores_gemma":[0.001119637,0.0001061337,0.5621567,0.00007659443,0.0001353561,0.00003057078,0.003088403,0.0003050754,0.00009927247,0.005206571,0.427376,0.0002996536],"study_design_candidate":"design_other","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9796265,0.00009517735,0.01675441,0.0002422626,0.0004519054,0.0002163792,0.000001824212,0.00001850002,0.002593067],"genre_scores_gemma":[0.9944108,0.0002353572,0.003433665,0.0004912444,0.0007362079,0.00001097594,0.000008143372,0.00002096084,0.0006526115],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.8108235,"threshold_uncertainty_score":0.7065259,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}