{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":26,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":26,"direct_label_status":"direct model label, unvalidated","prediction_status":"machine_predicted_unvalidated (Codex and Gemma teacher distillation)","score_status":"score_only:v0-immature-baseline (scores rank; they never assert a category)","snapshot":{"source":"OpenAlex, pinned release, all 482 partitions","release":"2026-06-24","frame_built":"2026-07-12","author_layer_release":"2026-06-26"},"query_hash":"9c367a0fa011","filters":{"venue":"Academy of Accounting and Financial Studies journal"}},"results":[{"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","authors":[{"name":"Joseph Faello","is_ca":false}],"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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04825847,0.001277182,0.0008708706,0.006935971,0.003061629,0.01683824,0.003723512,0.003581425,0.01739274],"category_scores_gemma":[0.2129287,0.0006453167,0.0008167712,0.006737065,0.01313337,0.02831781,0.005826395,0.006634736,0.003752284],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006840612,"about_ca_system_score_gemma":0.005312472,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007633998,"about_ca_topic_score_gemma":0.002626043,"domain_scores_codex":[0.9324951,0.03154364,0.004238062,0.003312149,0.02672426,0.00168681],"domain_scores_gemma":[0.7661985,0.157003,0.01698914,0.01097898,0.04614206,0.002688303],"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":[0.00008911533,0.00003511209,0.007572474,0.0008181552,0.00003304042,0.0003721685,0.004873039,0.0008922266,0.0002821509,0.6289548,0.073796,0.2822817],"study_design_scores_gemma":[0.00001983029,0.00007987525,0.00565224,0.004505093,0.00003855037,0.001569089,0.006218541,0.002381734,0.0009214252,0.407168,0.571297,0.0001485224],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.03500711,0.1120689,0.08851983,0.4052005,0.009173058,0.0002815673,0.00160115,0.0007568404,0.3473911],"genre_scores_gemma":[0.8022385,0.06461791,0.05066658,0.04226941,0.01067342,0.0004781552,0.001053844,0.0007220486,0.0272801],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04825847,"threshold_uncertainty_score":0.2552182,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2992989816","doi":"","title":"The Declining January Effect: Experience of Five G7 Countries","year":2006,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":18,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"January effect; Economics; Stock (firearms); Equity (law); Monetary economics; Volatility (finance); Weekend effect; Stock market; Explanatory power; Financial economics; Demographic economics; Geography","authors":[{"name":"Anthony Yanxiang Gu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02366037774385203,"gpt":0.2640835214455151,"spread":0.240423143701663,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007846539,0.0002100813,0.000266842,0.0007121742,0.0006655171,0.001327956,0.0002534111,0.0004969403,0.001455513],"category_scores_gemma":[0.001629085,0.0001102825,0.0001645216,0.001277954,0.0006772352,0.0008153997,0.001305272,0.0004721262,0.0003273133],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004266245,"about_ca_system_score_gemma":0.0003119656,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009105403,"about_ca_topic_score_gemma":0.00792093,"domain_scores_codex":[0.9996535,0.0001270554,0.00002677721,0.00003222619,0.0000368706,0.0001236357],"domain_scores_gemma":[0.9986585,0.000332862,0.0004683792,0.00009332376,0.0001733032,0.000273609],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000724913,0.0002167767,0.8454924,0.0002779103,0.00009907022,0.009783807,0.05985415,0.0008047491,0.001482772,0.003485182,0.01100743,0.06677079],"study_design_scores_gemma":[0.00005824723,0.0006410032,0.8374496,0.0001233128,0.00006539563,0.003497687,0.09985558,0.0007269551,0.001528598,0.0006648171,0.05532705,0.00006182672],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9971104,0.0003899784,0.00003205021,0.0002368354,0.00001084648,0.000004084433,0.0001195326,0.000004572752,0.002091782],"genre_scores_gemma":[0.9985589,0.0004307024,0.00004549084,0.0001142655,0.00001535621,0.000002544082,0.0002086521,0.000004863856,0.0006192634],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009105403,"threshold_uncertainty_score":0.01810485,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W216365027","doi":"","title":"Holistic Risk Management: An Expanded Role for Internal Auditors","year":2012,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Internal audit; Accounting; Joint audit; Business; Audit; Chief audit executive; Internal control; Walk-through test; Legislation; Control environment; Audit plan; Foreign Corrupt Practices Act; External auditor; Information technology audit; Law; Enforcement; Political science","authors":[{"name":"Gary P. Schneider","is_ca":false},{"name":"Aamer Sheikh","is_ca":false},{"name":"Kathleen A. Simione","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03750842879231987,"gpt":0.2984191594196932,"spread":0.2609107306273734,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02796837,0.0007362426,0.0007456274,0.002298078,0.003538493,0.01245383,0.001762652,0.003340403,0.004948866],"category_scores_gemma":[0.02186326,0.0004945,0.0006470223,0.001490523,0.008084123,0.008788724,0.01483068,0.007058308,0.001117395],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004889849,"about_ca_system_score_gemma":0.01806778,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001448193,"about_ca_topic_score_gemma":0.001599507,"domain_scores_codex":[0.9794702,0.0101828,0.0008687548,0.0014381,0.006556142,0.001484047],"domain_scores_gemma":[0.9759085,0.006689191,0.002335259,0.002285719,0.007224371,0.005557033],"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":[0.00009965365,0.0004531004,0.007619369,0.0008322922,0.00006590657,0.0005027992,0.03316953,0.00196831,0.002645033,0.2284345,0.04656615,0.6776434],"study_design_scores_gemma":[0.00009763446,0.0005247929,0.01331768,0.003937109,0.00007134274,0.001472863,0.01966312,0.003676869,0.001695318,0.2491675,0.7061724,0.0002034192],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.08331284,0.06225575,0.1753489,0.2805149,0.005054473,0.0006929091,0.00008973724,0.001248897,0.3914816],"genre_scores_gemma":[0.8277559,0.02288931,0.08794637,0.02514438,0.003122236,0.0004300551,0.00006838163,0.0002079478,0.03243544],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02796837,"threshold_uncertainty_score":0.1479126,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W346263162","doi":"","title":"Executive Compensation Schemes in the Banking Industry: A Comparative Study between a Developed Country and an Emerging Economy","year":2009,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Incentive; Developing country; Latin Americans; Emerging markets; Context (archaeology); Population; Executive summary; Economics; Business; Economy; Development economics; Economic growth; Accounting; Finance; Market economy; Political science; Geography","authors":[{"name":"Nelson Waweru","is_ca":false},{"name":"Patrice Gélinas","is_ca":false},{"name":"Enrico Uliana","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0859273108619712,"gpt":0.3319465980436091,"spread":0.2460192871816379,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0006649614,0.0001726881,0.0002490568,0.003406369,0.00139956,0.002147106,0.0002915932,0.0003151664,0.002031995],"category_scores_gemma":[0.001732319,0.0001532079,0.0002126461,0.00587473,0.001220091,0.001209097,0.0009893531,0.000532169,0.0001651464],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002393641,"about_ca_system_score_gemma":0.001658318,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1020809,"about_ca_topic_score_gemma":0.1975182,"domain_scores_codex":[0.9995422,0.00009645394,0.00002749551,0.00004363662,0.00008609272,0.0002040196],"domain_scores_gemma":[0.9981674,0.0004568219,0.0006844688,0.00003457927,0.0003400282,0.0003167109],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008480765,0.0001763803,0.9668636,0.00005525406,0.00002314577,0.0004989745,0.0202537,0.00009302066,0.0001982961,0.001068296,0.0002642042,0.01042035],"study_design_scores_gemma":[0.000002697843,0.00006373785,0.9665004,0.00003544661,0.000009381449,0.0001600263,0.03189502,0.00005600837,0.00003727704,0.00006268484,0.001172695,0.000004671317],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980058,0.0004298097,0.00001803669,0.00005030775,0.000001534132,0.000005312987,0.00006059812,2.884572e-7,0.00142821],"genre_scores_gemma":[0.9984581,0.0008863238,0.00005150965,0.00004004822,0.000005633377,0.000005072764,0.0001348119,6.202717e-7,0.0004178674],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1020809,"threshold_uncertainty_score":0.2029735,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3121897602","doi":"","title":"An International Comparison of Social Interaction Attributes of Internal Auditors: An Analysis Using the FIRO-B","year":2010,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Internal audit; Audit; Scrutiny; Corporation; Business; Public relations; Affection; Internal control; Function (biology); External auditor; Psychology; Social psychology; Finance; Political science; Law","authors":[{"name":"Philip H. Siegel","is_ca":false},{"name":"Jeffrey R. Miller","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03008145157743487,"gpt":0.3277588099624175,"spread":0.2976773583849827,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002086017,0.0002268975,0.0002676461,0.002716814,0.0009711055,0.001335209,0.000278805,0.0002740039,0.00201507],"category_scores_gemma":[0.007264785,0.00009921818,0.0005490784,0.00196611,0.0006180085,0.000566375,0.001600579,0.000518308,0.0002991873],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006790413,"about_ca_system_score_gemma":0.0005531808,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005203833,"about_ca_topic_score_gemma":0.005106146,"domain_scores_codex":[0.9983438,0.0006494856,0.0001824296,0.00009725422,0.0004466183,0.0002803266],"domain_scores_gemma":[0.9925622,0.001949396,0.002476575,0.0003670731,0.001613437,0.001031245],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001128717,0.0001072453,0.980056,0.00002344501,0.00004784881,0.00005067254,0.007432398,0.00005724864,0.000378571,0.0001885809,0.0003222173,0.01122287],"study_design_scores_gemma":[0.000002947736,0.00007209961,0.9889883,0.00001088202,0.000008116158,0.00003221371,0.009957184,0.0001391057,0.00009151872,0.00004001628,0.0006516791,0.000005901129],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976308,0.00003134165,0.00009787752,0.0000308896,0.00000765686,0.00002222008,0.0000946415,0.000001666482,0.002082852],"genre_scores_gemma":[0.9993495,0.00003037012,0.0001226123,0.00001664249,0.000008040139,0.00004063832,0.0001410673,0.000001981818,0.0002892016],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005203833,"threshold_uncertainty_score":0.01103204,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3112708079","doi":"","title":"INVESTORS HERDING BEHAVIOR AND PANDEMIC-RISK RELATED IN THE GCC STOCK MARKETS","year":2020,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"COVID-19 Pandemic Impacts","field":"Economics, Econometrics and Finance","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Herding; Pandemic; Herd behavior; Stock (firearms); Financial economics; Business; Quarter (Canadian coin); Economics; Monetary economics; Stock market; Coronavirus disease 2019 (COVID-19); Geography; Medicine","authors":[{"name":"Marwan M. Abdeldayem","is_ca":false},{"name":"Saeed Hameed Al Dulaimi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08711221457886298,"gpt":0.298769852506365,"spread":0.211657637927502,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001273595,0.000152947,0.0001632281,0.0006571809,0.00020895,0.000698257,0.0001562767,0.0003211909,0.000804953],"category_scores_gemma":[0.004697986,0.00008502929,0.0001862568,0.0004511689,0.0003594994,0.0005701255,0.0003224685,0.0003580558,0.00005797665],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005784337,"about_ca_system_score_gemma":0.0002857094,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009899452,"about_ca_topic_score_gemma":0.01061379,"domain_scores_codex":[0.9997311,0.00007506493,0.00002338007,0.00003954048,0.00006350715,0.00006733071],"domain_scores_gemma":[0.9969701,0.001019689,0.001478648,0.0001290354,0.0001974126,0.0002052279],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000649284,0.00004866745,0.9942715,0.0000066967,0.00004656795,0.0001368494,0.0009630464,0.0006222914,0.0005428537,0.0002226048,0.00006122503,0.003012724],"study_design_scores_gemma":[0.000001538445,0.00006778401,0.9970545,0.000004823405,0.00001319402,0.00004270833,0.001040127,0.00140514,0.000152918,0.0001366849,0.00007659056,0.000003978845],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9996796,0.00001982729,0.00002911192,0.00002581186,5.068395e-7,0.000002025045,0.00001083161,4.902488e-7,0.0002318942],"genre_scores_gemma":[0.9998305,0.0000250861,0.00003769549,0.000007609278,0.000001551055,0.000001141275,0.00001671008,2.248817e-7,0.00007953383],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009899452,"threshold_uncertainty_score":0.01968366,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2564476478","doi":"","title":"Predictors of Stock Returns: Some Evidence from an Emerging Market","year":2015,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Islamic Finance and Banking Studies","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Stock exchange; Economics; Emerging markets; Stock market; Earnings per share; Population; Earnings; Dividend; Monetary economics; Financial economics; Accounting; Finance; Context (archaeology)","authors":[{"name":"Joseph Abrokwa","is_ca":false},{"name":"P T Nkansah","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05236217185543603,"gpt":0.2981023796970541,"spread":0.2457402078416181,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003329207,0.0003200947,0.0004081454,0.001911202,0.0006448891,0.001816348,0.0007017553,0.0005575856,0.006249764],"category_scores_gemma":[0.01084012,0.0002560508,0.0008490867,0.002703995,0.0008957983,0.001520849,0.001058553,0.001268597,0.0007568716],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003156713,"about_ca_system_score_gemma":0.0004453487,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01500829,"about_ca_topic_score_gemma":0.01413191,"domain_scores_codex":[0.9990124,0.0003749793,0.00009033089,0.0002043572,0.0001865011,0.00013147],"domain_scores_gemma":[0.978004,0.01158117,0.007105432,0.0009448447,0.001367705,0.000996978],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004521737,0.00003900294,0.9956191,0.00001995995,0.0001326483,0.0001377362,0.0002277387,0.00005025123,0.0000400081,0.0002585322,0.0003455659,0.003084116],"study_design_scores_gemma":[0.00001022056,0.0000747245,0.9961668,0.00005581197,0.0001167121,0.0001379167,0.001143553,0.0006355454,0.00004728311,0.0003115716,0.001293569,0.000006324129],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9901034,0.003714327,0.0004826577,0.001357595,0.00004430009,0.00001719633,0.001140597,0.000007595465,0.003132404],"genre_scores_gemma":[0.9967416,0.001309793,0.0001684403,0.0001726426,0.00009444286,0.000007934284,0.00105019,0.000004703289,0.0004501674],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01500829,"threshold_uncertainty_score":0.0298419,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2826093047","doi":"","title":"Basic Models of Tax Federalism in Global Practice: Specific Characteristics and Structural and Functional Organization","year":2018,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Local Government Finance and Decentralization","field":"Social Sciences","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Tax policy; Federalism; Public economics; Fiscal federalism; Hierarchy; Economics; Revenue; State (computer science); Tax revenue; Population; Government (linguistics); Tax reform; Business; International economics; Political science; Decentralization; Accounting; Market economy; Computer science","authors":[{"name":"Magomed Magomedovich Suleymanov","is_ca":false},{"name":"Ramazan Magomedovich Magomedov","is_ca":false},{"name":"Svetlana Vladimirovna Savina","is_ca":false},{"name":"Tatyana Leonidovna Fomicheva","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03050361240973764,"gpt":0.3048851344077319,"spread":0.2743815219979942,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00173146,0.0004002227,0.0004416399,0.001570188,0.001006998,0.00336134,0.0009093063,0.001093287,0.01079142],"category_scores_gemma":[0.003213723,0.0002620839,0.0008639466,0.002065683,0.003300392,0.003623341,0.001117735,0.0009614693,0.0009871823],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004357384,"about_ca_system_score_gemma":0.002198867,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007078446,"about_ca_topic_score_gemma":0.007415411,"domain_scores_codex":[0.9989049,0.0005118322,0.0000442539,0.0002002984,0.0001549527,0.0001836458],"domain_scores_gemma":[0.9984764,0.0006169403,0.0003318958,0.0002233059,0.0001986637,0.0001528048],"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":[0.000008092618,0.00002718181,0.001884301,0.00002123212,0.000009946045,0.0000231576,0.0004100518,0.01499427,0.00005754844,0.978153,0.0005393464,0.003871765],"study_design_scores_gemma":[0.0000262567,0.00005416561,0.006447191,0.00007994142,0.00001905549,0.0001122418,0.0008822369,0.09452615,0.00008402017,0.8853927,0.01235822,0.00001792634],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2232141,0.001204175,0.3640016,0.007745042,0.00007794267,0.0003403364,0.0008984992,0.0003472048,0.4021711],"genre_scores_gemma":[0.9728573,0.0006051808,0.01696233,0.00008922264,0.00004831306,0.000195261,0.0001781123,0.00002471499,0.009039545],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01079142,"threshold_uncertainty_score":0.03610092,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1536895391","doi":"","title":"VALUE RELEVANCE OF R&D SPENDING BY RIVALS","year":2013,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Intellectual Capital and Performance Analysis","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Competitor analysis; Profitability index; Externality; Business; Marketing; Product (mathematics); Economics; Advertising; Microeconomics; Finance","authors":[{"name":"Ozer Asdemir","is_ca":false},{"name":"Mamdouh Baowaidan","is_ca":false},{"name":"Turki Faissal Bugshan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02424082835018469,"gpt":0.2598281208999516,"spread":0.2355872925497669,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001869167,0.0005052579,0.0006512266,0.003603184,0.0007356202,0.005245555,0.0005437228,0.001594774,0.01778091],"category_scores_gemma":[0.02059402,0.0002576092,0.0006337065,0.003267297,0.001157695,0.002511843,0.001489657,0.001393291,0.001479729],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004332391,"about_ca_system_score_gemma":0.001522154,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008090687,"about_ca_topic_score_gemma":0.005909119,"domain_scores_codex":[0.9977072,0.0006510839,0.00007786306,0.0003737935,0.000766038,0.0004238324],"domain_scores_gemma":[0.9783854,0.0114178,0.003700843,0.001389179,0.003438399,0.001668274],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001226503,0.0005122144,0.5633432,0.000851451,0.0009895243,0.002442195,0.001077468,0.01689003,0.003800558,0.1643426,0.02290552,0.2216186],"study_design_scores_gemma":[0.0001941894,0.0006981376,0.7222192,0.000477566,0.0009588894,0.002474506,0.005032858,0.02059638,0.00360446,0.167317,0.07625628,0.0001705891],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6459524,0.009872421,0.003517335,0.007921565,0.0002360978,0.0001597683,0.001943152,0.00008891565,0.3303083],"genre_scores_gemma":[0.9906732,0.001095067,0.0001486778,0.0001748231,0.0001247361,0.00001044814,0.0002514268,0.00001160737,0.00750995],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01778091,"threshold_uncertainty_score":0.05948311,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2962505879","doi":"","title":"The Adoption of Cost-Benefit Analysis as an Indicator for Evaluate the Accounting Performance of Business Entities(The Case Study for Canadian Railway)","year":2019,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Aviation Industry Analysis and Trends","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Sample (material); Management accounting; Order (exchange); Business; Cost accounting; Process (computing); Set (abstract data type); Test (biology); Cost–benefit analysis; Actuarial science; Operations management; Economics; Finance; Computer science","authors":[{"name":"Ali Qasim Hasan Al-Obaidi","is_ca":false},{"name":"Amal Mohammed Salman","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05275873164169242,"gpt":0.2964502113104245,"spread":0.2436914796687321,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007038656,0.0005016752,0.0003295584,0.005856218,0.001750558,0.003381462,0.0006445389,0.0004928375,0.001516712],"category_scores_gemma":[0.01531296,0.0001462984,0.0005388514,0.006511793,0.001140971,0.001372813,0.0009269411,0.0008445458,0.0001265152],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01700086,"about_ca_system_score_gemma":0.01174075,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.353645,"about_ca_topic_score_gemma":0.4693121,"domain_scores_codex":[0.9933324,0.002066455,0.0002377836,0.000298628,0.003450738,0.0006139515],"domain_scores_gemma":[0.9887454,0.004164222,0.00132711,0.0004146194,0.004937363,0.0004113273],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005031411,0.0004572593,0.5962038,0.0009565449,0.0003273499,0.0008819184,0.007262898,0.0251944,0.008361163,0.05915745,0.003959007,0.2967351],"study_design_scores_gemma":[0.00001879627,0.0007447268,0.8948851,0.0004406673,0.0003604536,0.0005609213,0.01535443,0.05388078,0.005046162,0.005333877,0.02319692,0.0001771049],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9228604,0.001560379,0.01399851,0.001479541,0.00005334273,0.0005652368,0.0006621511,0.00006864874,0.0587518],"genre_scores_gemma":[0.9903224,0.0002716568,0.00783145,0.00002832362,0.000005908881,0.00004260485,0.00008727053,0.000004909527,0.001405559],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.646355,"threshold_uncertainty_score":0.7031731,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3132215404","doi":"","title":"Quarterly Earnings Management: the Role of Audit Quality","year":2021,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Earnings management; Audit; Earnings; Quality audit; Business; Earnings quality; Accounting; Quarter (Canadian coin); Earnings response coefficient; Quality (philosophy); Stock (firearms); Accrual; Geography","authors":[{"name":"Nadia Sbei Trabelsi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01454257801798779,"gpt":0.2542088764114754,"spread":0.2396662983934876,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001849754,0.0001552449,0.0002023332,0.001821308,0.0001892755,0.001121355,0.0002947078,0.0002360624,0.001157843],"category_scores_gemma":[0.009794696,0.00008529142,0.0002204026,0.002084134,0.0002220746,0.0005247801,0.0004411636,0.0003604278,0.0002206958],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006179435,"about_ca_system_score_gemma":0.0004881819,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01139017,"about_ca_topic_score_gemma":0.01033469,"domain_scores_codex":[0.9989613,0.0002087015,0.0001592853,0.0001257988,0.0004104335,0.0001343656],"domain_scores_gemma":[0.980888,0.003584739,0.01286031,0.000497786,0.001643814,0.0005253232],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003503588,0.00003193962,0.9916602,0.00001539645,0.00003370046,0.00003000747,0.00005623612,0.0002336344,0.00006319843,0.00006280704,0.0002610277,0.007516868],"study_design_scores_gemma":[0.000001297274,0.00002866465,0.9987426,0.000009881291,0.00001067944,0.00002982313,0.00007480149,0.0005067816,0.00006359458,0.00003505949,0.0004941268,0.000002715259],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9948862,0.0007230372,0.000234792,0.0002801684,0.0000234737,0.00001684178,0.001225596,0.00001269087,0.002597099],"genre_scores_gemma":[0.9981384,0.0001695542,0.0001504368,0.00001714556,0.00003034636,0.000005741725,0.0008185435,0.000001751388,0.0006679512],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01139017,"threshold_uncertainty_score":0.02264774,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2601623900","doi":"","title":"Is pollution profitable? A cross-sectional study","year":2015,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Energy, Environment, Economic Growth","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Sanctions; Incentive; Kyoto Protocol; Treaty; Business; International trade; Greenhouse gas; Agency (philosophy); Convention; Environmental protection; Economic policy; Economics; Political science; Law; Market economy","authors":[{"name":"Islam Elshahat","is_ca":false},{"name":"Clark M. Wheatley","is_ca":false},{"name":"Ahmed Elshahat","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08126103506290724,"gpt":0.2941127646955546,"spread":0.2128517296326474,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00397593,0.000284175,0.0007037434,0.001947773,0.001507043,0.002351347,0.001173808,0.001408237,0.01150858],"category_scores_gemma":[0.01041911,0.0005725611,0.001108227,0.002906398,0.001395841,0.002796402,0.001413565,0.002246202,0.001261292],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008941763,"about_ca_system_score_gemma":0.0009150395,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005142377,"about_ca_topic_score_gemma":0.005312916,"domain_scores_codex":[0.9976249,0.0006352713,0.0003239671,0.0004417522,0.0005559761,0.0004181137],"domain_scores_gemma":[0.9867819,0.004157643,0.006260301,0.0004385677,0.001022221,0.001339291],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005541327,0.0001729052,0.9968971,0.00008271418,0.00007974521,0.00008704432,0.0006562493,0.00002190169,0.00002803287,0.0002377138,0.0004115764,0.001269656],"study_design_scores_gemma":[0.00001051985,0.0003030928,0.9887422,0.0001862104,0.0001143258,0.0005014843,0.00777549,0.0002817088,0.00004107548,0.0003297929,0.001696405,0.00001753889],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9945143,0.001280694,0.0001713153,0.0005878362,0.00003412258,0.00005838763,0.0008492054,0.000003558521,0.002500599],"genre_scores_gemma":[0.9974818,0.0007704637,0.0001467617,0.0003845203,0.00004460656,0.00006427401,0.0005734441,0.000004956762,0.0005292441],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01150858,"threshold_uncertainty_score":0.03850007,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1563163629","doi":"","title":"Leasing Agreements and Their Impact on Financial Ratios of Small Companies","year":2006,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Transport and Economic Policies","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Lease; Business; Accounting; Finance; Renting; Asset (computer security); Profitability index; Financial accounting; Market liquidity; Position (finance); Accounting standard; Current asset; Payment; Economics; Accounting information system","authors":[{"name":"Thomas R. Noland","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03129581782102857,"gpt":0.2489111469294365,"spread":0.2176153291084079,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004455238,0.0001808006,0.0002454217,0.002352382,0.0006481971,0.003708926,0.0006209823,0.0005501387,0.007972133],"category_scores_gemma":[0.04968032,0.00009989887,0.0002414081,0.002378642,0.001080059,0.001778472,0.001463437,0.0007449265,0.0008691616],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001851365,"about_ca_system_score_gemma":0.0006536047,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003823644,"about_ca_topic_score_gemma":0.002482925,"domain_scores_codex":[0.9951156,0.0021476,0.0003753899,0.000296287,0.001491415,0.0005738001],"domain_scores_gemma":[0.8953097,0.05388552,0.03793079,0.002442967,0.006521982,0.003908985],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006146928,0.0002694244,0.9517006,0.0000288979,0.00005377831,0.0008265107,0.0007725892,0.003196263,0.0008081388,0.006112349,0.0008677624,0.03474897],"study_design_scores_gemma":[0.00003166434,0.0004995213,0.9786307,0.00003216077,0.00003878479,0.0007342158,0.003323743,0.007608376,0.002006961,0.004163785,0.002886664,0.00004342233],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9896096,0.0002979369,0.0003434244,0.0002760846,0.000006424038,0.00001609684,0.0002216448,0.00002162672,0.009207102],"genre_scores_gemma":[0.9994771,0.00002840647,0.00004325897,0.000008719858,0.000005937943,0.000003227708,0.00005820581,0.000001590924,0.0003735202],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007972133,"threshold_uncertainty_score":0.02666938,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1533915525","doi":"","title":"Do Oil Companies Routinely Price Gouge the Public","year":2010,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Market Dynamics and Volatility","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Monopoly; Economics; Quarter (Canadian coin); Petroleum industry; Oligopoly; Monetary economics; Business; Commerce; Market economy","authors":[{"name":"Ronald A. Stunda","is_ca":false},{"name":"George I. Voltz","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04322452593034719,"gpt":0.2657746978695248,"spread":0.2225501719391776,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002008274,0.000137216,0.0001974889,0.001478609,0.001254631,0.003672608,0.0005595616,0.001623728,0.02964456],"category_scores_gemma":[0.03261615,0.0002283259,0.0001335069,0.002257732,0.001809729,0.006180696,0.001428943,0.001573289,0.005153684],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002345991,"about_ca_system_score_gemma":0.001885625,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01735246,"about_ca_topic_score_gemma":0.01631984,"domain_scores_codex":[0.9969528,0.0005232196,0.000193056,0.0003395284,0.001492822,0.0004986508],"domain_scores_gemma":[0.9649339,0.01188219,0.01576674,0.001498363,0.003954269,0.001964684],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003212219,0.0002200569,0.3711033,0.001212433,0.00007659649,0.00073999,0.01663293,0.000173877,0.00119098,0.05544162,0.3665212,0.1863657],"study_design_scores_gemma":[0.00004454767,0.0001078757,0.2594876,0.001584354,0.00006141813,0.0008794826,0.05062658,0.0005430968,0.002036958,0.01253229,0.671994,0.0001017412],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5954311,0.01308091,0.001371219,0.1638227,0.001215865,0.0000806613,0.005474503,0.0002704821,0.2192525],"genre_scores_gemma":[0.9640597,0.00525982,0.0001900045,0.01322914,0.0006710346,0.0000279652,0.001026764,0.00004829456,0.01548727],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02964456,"threshold_uncertainty_score":0.09917092,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1553431299","doi":"","title":"George Davis Bailey First Executive Partner of Touche, Niven, Bailey, and Smart (a Predecessor Firm to Deloitte Touche Tohmatsu)","year":2010,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"George (robot); Bachelor; Management; Law; History; Sociology; Political science; Art history; Economics","authors":[{"name":"Michael M. Grayson","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0157445873676722,"gpt":0.252039197569953,"spread":0.2362946102022808,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001195236,0.0004746651,0.0004520445,0.001379805,0.002360705,0.00557628,0.0007828749,0.001797425,0.2816806],"category_scores_gemma":[0.003078371,0.000299306,0.0001442973,0.001144381,0.000535909,0.001605027,0.00197658,0.002243103,0.08107138],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002609636,"about_ca_system_score_gemma":0.006075978,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01346166,"about_ca_topic_score_gemma":0.02729233,"domain_scores_codex":[0.9983546,0.000137988,0.00005082239,0.0003408947,0.0008373377,0.0002783105],"domain_scores_gemma":[0.9931828,0.0002705777,0.0001963271,0.0001927751,0.002218774,0.003938762],"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":[0.0000133041,0.00001723322,0.0004877702,0.00003203559,0.000001238389,0.00006811181,0.00005933197,0.00001486582,0.000131439,0.001398299,0.9603713,0.03740511],"study_design_scores_gemma":[0.000001858907,0.000009309464,0.0006960162,0.00002866038,8.900939e-7,0.00005153415,0.0001465109,0.00001799845,0.00007763648,0.00007817544,0.9988881,0.000003376665],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.007157516,0.03884198,0.00142284,0.1381411,0.05006247,0.0002889362,0.002333545,0.001057653,0.760694],"genre_scores_gemma":[0.008006872,0.003642214,0.0002867544,0.003368343,0.001292536,0.00002391286,0.0003122424,0.00006520727,0.9830019],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2816806,"threshold_uncertainty_score":0.9423155,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1481886847","doi":"","title":"The Real Story on Control Self-Assessment","year":2003,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Internal audit; Audit; Internal control; Accounting; Certification; Business; Control (management); Control environment; Audit committee; Information technology audit; Public relations; Joint audit; Management; Political science; Economics","authors":[{"name":"Sharron M. Graves","is_ca":false},{"name":"Treba Ann Marsh","is_ca":false},{"name":"Barbara Ahmed","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01183121215101206,"gpt":0.2526374239427553,"spread":0.2408062117917433,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02472685,0.0003921777,0.0005509668,0.002203004,0.004106104,0.01212943,0.001386356,0.004806188,0.00830245],"category_scores_gemma":[0.05927116,0.0003020533,0.0004369963,0.001591053,0.03765295,0.01675186,0.008379419,0.01459149,0.0009300763],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006477327,"about_ca_system_score_gemma":0.00353046,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005108545,"about_ca_topic_score_gemma":0.002761825,"domain_scores_codex":[0.9691764,0.02117823,0.0005654352,0.002017008,0.005423779,0.001639247],"domain_scores_gemma":[0.9196928,0.05915852,0.002975176,0.00517339,0.006846275,0.006153749],"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":[0.00009164129,0.0001687491,0.009727499,0.0002196405,0.00004363179,0.0002869931,0.02974397,0.0001951743,0.0001106354,0.6523228,0.1528858,0.1542033],"study_design_scores_gemma":[0.00007471049,0.0001647184,0.01161158,0.001543589,0.00002078671,0.0006587665,0.03853191,0.0006519973,0.0003061141,0.4056179,0.5407035,0.0001142915],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.02515633,0.02010233,0.003415303,0.8538015,0.004074719,0.00002826396,0.00009100325,0.00009508723,0.09323543],"genre_scores_gemma":[0.8931979,0.01087319,0.00133228,0.08052883,0.005196695,0.00009177742,0.00007187128,0.0001255847,0.008581889],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.02472685,"threshold_uncertainty_score":0.1307697,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1545827626","doi":"","title":"The Diminishing Weekend Effect: Experience of Five G7 Countries","year":2003,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Equity (law); Weekend effect; Economics; Stock (firearms); Anomaly (physics); Financial economics; Geography; Political science","authors":[{"name":"Anthony Yanxiang Gu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02875798944019507,"gpt":0.2632173871901561,"spread":0.2344593977499611,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001042268,0.0002644896,0.0002950601,0.0008061194,0.0009985033,0.00176249,0.0003923259,0.0006130665,0.002794168],"category_scores_gemma":[0.001574728,0.0001136257,0.0002265223,0.001272699,0.0009690213,0.001129296,0.001838931,0.0008036945,0.0005483909],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005985803,"about_ca_system_score_gemma":0.0004308428,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01513097,"about_ca_topic_score_gemma":0.01385099,"domain_scores_codex":[0.9995054,0.0001961793,0.00001998298,0.00004108977,0.00004721049,0.0001901493],"domain_scores_gemma":[0.9984945,0.0004379303,0.0003321687,0.000121207,0.0002259694,0.0003882205],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008873193,0.0005172264,0.7093552,0.0003486637,0.0001575049,0.01402634,0.1290858,0.002437655,0.002302751,0.009837455,0.02679901,0.1042451],"study_design_scores_gemma":[0.00006274664,0.001125793,0.6079434,0.000187832,0.00009329342,0.00307492,0.2776507,0.002021131,0.002365112,0.001409345,0.1039404,0.000125324],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9943193,0.0004034625,0.00009231288,0.0003385759,0.00001642115,0.0000062183,0.0001233185,0.000008811587,0.004691522],"genre_scores_gemma":[0.9975362,0.0005173602,0.00007945864,0.0001202964,0.00001367423,0.000003313556,0.0001724357,0.00001011637,0.001547204],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01513097,"threshold_uncertainty_score":0.0300858,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1559446359","doi":"","title":"Lease Financial Statement Accounting Practices Types and Numbers for Hong Kong","year":2001,"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":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Lease; Finance; Business; Accounting; Stock exchange; Corporation; Profit (economics); Financial statement; Economics; Audit","authors":[{"name":"Gary A. Miller","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1150392614479506,"gpt":0.3919015809397344,"spread":0.2768623194917837,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001541483,0.0002903047,0.0001539254,0.002448753,0.0005153811,0.001246035,0.0003984189,0.0001359347,0.003928132],"category_scores_gemma":[0.005085465,0.0001659554,0.0002819674,0.004120329,0.000303858,0.0009129312,0.0006470812,0.0002192062,0.0007784861],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001734522,"about_ca_system_score_gemma":0.001087717,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02845557,"about_ca_topic_score_gemma":0.03249057,"domain_scores_codex":[0.9988056,0.0002135961,0.0003326724,0.0001423811,0.0003567301,0.0001489954],"domain_scores_gemma":[0.9861908,0.001916491,0.007474505,0.0007039485,0.003132252,0.0005820254],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00005825827,0.00003048548,0.9673811,0.00008759826,0.00001850448,0.0002328634,0.002741085,0.0001472296,0.0004374157,0.000163656,0.00147365,0.02722815],"study_design_scores_gemma":[0.000002476688,0.00006718985,0.9875601,0.0000501285,0.00001160471,0.0002569933,0.006783394,0.0004139464,0.0005270762,0.00002942263,0.004286583,0.0000110761],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9929006,0.0003593104,0.0001921188,0.0001209517,0.00001244345,0.00004729945,0.001891068,0.00003122813,0.004445031],"genre_scores_gemma":[0.9944824,0.0003513585,0.0003990728,0.00003277247,0.000005823558,0.0000351497,0.001092192,0.000006118404,0.003595178],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02845557,"threshold_uncertainty_score":0.05657983,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3213411889","doi":"","title":"Canadian Generation Ys behavioural Usage of Small Businesses Retail Websites: Gender Difference","year":2021,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Digital Marketing and Social Media","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Habit; Expectancy theory; Marketing; Unified theory of acceptance and use of technology; Business; Significant difference; Generation y; Psychology; Advertising; Social psychology; Statistics; Mathematics","authors":[{"name":"Allen Lim Chong Guan","is_ca":false},{"name":"Goi Chai Lee","is_ca":false},{"name":"Peter Dell","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1109476185705256,"gpt":0.3080869153568931,"spread":0.1971392967863675,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000656855,0.0003000517,0.0002416488,0.001258113,0.002321022,0.001346795,0.0006405663,0.0003182513,0.005656957],"category_scores_gemma":[0.001452406,0.0001987182,0.0005486892,0.001407586,0.000629605,0.000426927,0.0007194816,0.0005097796,0.0004534348],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006374582,"about_ca_system_score_gemma":0.009685128,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9649863,"about_ca_topic_score_gemma":0.9799654,"domain_scores_codex":[0.9993798,0.00002719217,0.00002152863,0.00009875536,0.0002158981,0.000256889],"domain_scores_gemma":[0.9988589,0.00008181171,0.0002033477,0.00004724452,0.0005139593,0.00029478],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009410886,0.00006803236,0.977091,0.00002532393,0.00002889024,0.000275431,0.00755334,0.00003484224,0.0003718429,0.0004130311,0.001971343,0.01207268],"study_design_scores_gemma":[0.000003866819,0.00002187796,0.9910692,0.00002058184,0.00001528835,0.00006319354,0.006947353,0.0001271696,0.00007701409,0.00005167696,0.001590855,0.00001191809],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9949425,0.0002395583,0.00006457626,0.0002201151,0.00001598572,0.00002058279,0.0006963675,0.000004711108,0.003795562],"genre_scores_gemma":[0.9965365,0.0001729187,0.00006572747,0.00008503407,0.00000279013,0.000009040497,0.0004577754,0.000004212509,0.002666001],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03501368,"threshold_uncertainty_score":0.0704397,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1529033363","doi":"","title":"A Study of Stock Market Sectors during the Nineties","year":2005,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Contrarian; Portfolio; Stock market; Economics; Quarter (Canadian coin); Rate of return; Stock (firearms); Profitability index; Financial economics; Stock market index; Momentum (technical analysis); Rate of return on a portfolio; Risk–return spectrum; Business; Finance; Modern portfolio theory","authors":[{"name":"Samuel Penkar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0398437507167787,"gpt":0.2546756881339143,"spread":0.2148319374171356,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007494214,0.0003004181,0.0003826182,0.004718606,0.0003067077,0.001174507,0.0003482858,0.0005297695,0.002169614],"category_scores_gemma":[0.00309216,0.0001387919,0.0004838369,0.007656391,0.0002095454,0.001245349,0.0003737789,0.000355879,0.0004271354],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000727491,"about_ca_system_score_gemma":0.0009129385,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01197691,"about_ca_topic_score_gemma":0.01598897,"domain_scores_codex":[0.9994067,0.0000955439,0.0000979908,0.00009074516,0.0002443648,0.00006475017],"domain_scores_gemma":[0.9973807,0.0004459764,0.001323277,0.00002866752,0.0007067353,0.0001145653],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002777251,0.0003542122,0.6894796,0.004251361,0.0004880009,0.001286105,0.002400406,0.000471202,0.0009190255,0.002116983,0.006667155,0.2912882],"study_design_scores_gemma":[0.000008589353,0.0001777636,0.9753574,0.001465576,0.0001514223,0.0005589381,0.002945772,0.000360158,0.0002894961,0.0003698713,0.01829868,0.00001628882],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5964533,0.3780619,0.0004104857,0.002565811,0.0002833466,0.0001187934,0.001857559,0.00001763499,0.02023116],"genre_scores_gemma":[0.8074798,0.1858224,0.0005112713,0.0006980377,0.000574976,0.00006169689,0.001659196,0.00000553017,0.003187101],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01197691,"threshold_uncertainty_score":0.02381444,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1556795804","doi":"","title":"International Bond Markets: A Cointegration Study","year":2008,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Cointegration; Diversification (marketing strategy); Bond; Government bond; Capital market; Economics; Bond market; Financial economics; Financial market; Emerging markets; Monetary economics; Finance; Business; Econometrics","authors":[{"name":"G. Wayne Kelly","is_ca":false},{"name":"Kevin E. Rogers","is_ca":false},{"name":"Kristen N. Van Rensselaer","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0554275275342762,"gpt":0.2692669904555934,"spread":0.2138394629213172,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001959736,0.0003166693,0.000605832,0.002363698,0.0005863821,0.002363514,0.0003231083,0.001039773,0.006002913],"category_scores_gemma":[0.01095034,0.000214685,0.0005931493,0.003866933,0.0008156862,0.002771133,0.0007335142,0.001267121,0.0005146786],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006208721,"about_ca_system_score_gemma":0.00055446,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005008968,"about_ca_topic_score_gemma":0.003011122,"domain_scores_codex":[0.999328,0.0003161829,0.00004473227,0.00008777135,0.0001138887,0.0001094766],"domain_scores_gemma":[0.99335,0.00420302,0.001420276,0.0002502039,0.0005345906,0.0002420408],"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":[0.0002077642,0.0004290653,0.3699664,0.0002071672,0.0005453042,0.002353021,0.002587578,0.05885368,0.001527902,0.4542818,0.00872614,0.1003142],"study_design_scores_gemma":[0.0001136234,0.0005803486,0.2303207,0.0004631147,0.0005162699,0.001186513,0.003384236,0.4997239,0.001431853,0.2362934,0.02589602,0.00008987758],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.937622,0.00583318,0.02848482,0.002717275,0.00006870157,0.00004374307,0.0002484108,0.00007863803,0.02490329],"genre_scores_gemma":[0.9960169,0.001405482,0.00095642,0.00006203476,0.00006380703,0.00001663089,0.0001415933,0.000008322567,0.001328753],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006002913,"threshold_uncertainty_score":0.0200817,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1537405701","doi":"","title":"Accounting Diversity and the Value Relevance of Accounting Earnings and Book Value in Four Countries-The United States, the United Kingdom, Canada and Japan","year":2002,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Earnings; Valuation (finance); Earnings response coefficient; Book value; Economics; Positive accounting; Accounting information system; Market value; Value (mathematics); Capital market; Fair value; Financial accounting; Finance; Statistics","authors":[{"name":"Kathy H. Y. Hsu","is_ca":false},{"name":"Harlan L. Etheridge","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02059306200388842,"gpt":0.216316475410555,"spread":0.1957234134066665,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002155689,0.0003051848,0.0003934914,0.003027974,0.001159055,0.002266712,0.0003269968,0.0002397701,0.0006099127],"category_scores_gemma":[0.01286049,0.0001803942,0.0003740501,0.004854995,0.001262041,0.0007941331,0.001509865,0.0003899728,0.00005084903],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006250245,"about_ca_system_score_gemma":0.003761868,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.839138,"about_ca_topic_score_gemma":0.8243749,"domain_scores_codex":[0.9985977,0.0003928129,0.0001009175,0.0001387942,0.0004614864,0.0003081869],"domain_scores_gemma":[0.9818354,0.004087948,0.005178301,0.0004972518,0.007329269,0.001071908],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001307969,0.00001996765,0.9870733,0.00003718692,0.000164583,0.0002570823,0.001289707,0.003540607,0.0002743824,0.0008939235,0.0005151227,0.005803229],"study_design_scores_gemma":[0.000006878638,0.00001144627,0.9943824,0.00003275255,0.00005383138,0.00004022459,0.00242775,0.002228975,0.0002149005,0.0001847066,0.0003953601,0.00002089533],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9972098,0.0003708618,0.00007307022,0.00008809698,0.000004501886,0.000005514649,0.0001585439,0.000002428701,0.002087111],"genre_scores_gemma":[0.9995213,0.0001304045,0.00005973082,0.000007621629,0.000001741879,0.000001370539,0.0001662192,0.000001027555,0.0001105238],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.160862,"threshold_uncertainty_score":0.3236187,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1481767759","doi":"","title":"Influences on Administrative Costs in Convenience Store Chains: A Cross-Sectional Activity-Based Study","year":2013,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Business; Lottery; Activity-based costing; Purchasing; Economies of scale; Marketing; Industrial organization; Economics; Microeconomics","authors":[{"name":"Kirk Frederic Fischer","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04785034099446692,"gpt":0.3229058707090512,"spread":0.2750555297145842,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005341611,0.0002743482,0.0003096265,0.002127387,0.0008808685,0.001793756,0.0007198594,0.0005457415,0.003441558],"category_scores_gemma":[0.01898052,0.0005319501,0.0006830827,0.002525016,0.0007401109,0.001853063,0.001201713,0.0009133074,0.0004152281],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0015375,"about_ca_system_score_gemma":0.000907165,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01165793,"about_ca_topic_score_gemma":0.01548388,"domain_scores_codex":[0.9951552,0.002847116,0.0004009681,0.0003817836,0.0007542063,0.0004607048],"domain_scores_gemma":[0.9720723,0.01051443,0.01128079,0.001508064,0.003086823,0.001537516],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006960133,0.0003549368,0.9957723,0.00001585661,0.00004883322,0.00003077277,0.001348968,0.0001128521,0.00005748793,0.00009564272,0.00008070178,0.002011991],"study_design_scores_gemma":[0.000003844971,0.0003512664,0.9934791,0.00002730658,0.00003048774,0.00005404795,0.004836347,0.0006847194,0.00008346535,0.00007485061,0.000362974,0.00001148897],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9992285,0.00004249831,0.0002022605,0.00002338684,0.000001676323,0.00002791507,0.0001494118,0.000001288919,0.0003231827],"genre_scores_gemma":[0.999208,0.00004880723,0.0002519159,0.0000168995,0.000003140849,0.00004770594,0.0002301127,0.000002294806,0.000191171],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01165793,"threshold_uncertainty_score":0.02824944,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1523661720","doi":"","title":"International Diversification with Small-Cap Stocks: Mean-Variance Spanning Tests","year":2011,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"Market Dynamics and Volatility","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Diversification (marketing strategy); Portfolio; Financial economics; Economics; Capital market; Emerging markets; Stock (firearms); Business; Stock market; Monetary economics; Finance","authors":[{"name":"Seong-Hoon Lee","is_ca":false},{"name":"Sang-Joon Lee","is_ca":false},{"name":"Jong-Mun Yoon","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08593981304033955,"gpt":0.2588212030294478,"spread":0.1728813899891082,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01214302,0.0009864504,0.001515257,0.003381473,0.0008195408,0.002232459,0.00159882,0.00131171,0.009411442],"category_scores_gemma":[0.06621244,0.0002553283,0.001411029,0.004413293,0.001985742,0.002850865,0.00165913,0.001691242,0.0007244995],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005104355,"about_ca_system_score_gemma":0.000984459,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00185415,"about_ca_topic_score_gemma":0.001021109,"domain_scores_codex":[0.9938023,0.003406404,0.0003135485,0.001306166,0.0007683701,0.000403062],"domain_scores_gemma":[0.9022953,0.0809297,0.01050711,0.00247756,0.001313719,0.002476583],"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":[0.001668683,0.001002327,0.6655586,0.0007085674,0.003908783,0.00222765,0.0009829532,0.06388766,0.002020649,0.07534772,0.01169542,0.1709909],"study_design_scores_gemma":[0.000326865,0.002864996,0.3256411,0.0003755983,0.001208454,0.001581356,0.002191638,0.4414385,0.002360719,0.2131238,0.008656743,0.0002302867],"study_design_candidate":"simulation_or_modeling","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9223511,0.001957254,0.06270831,0.0008455783,0.0001234844,0.000178279,0.001306348,0.0002410854,0.01028862],"genre_scores_gemma":[0.9898208,0.0002606244,0.007713798,0.00008825739,0.0001553223,0.00008646651,0.001109211,0.0000276319,0.0007378665],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01214302,"threshold_uncertainty_score":0.06421918,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3203706695","doi":"","title":"Insecurity of Cash-Less Banking Transactions: An Empirical Evidence from Nigerian Banks","year":2021,"lang":"en","type":"article","venue":"Academy of Accounting and Financial Studies journal","topic":"FinTech, Crowdfunding, Digital Finance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Cash; Database transaction; Descriptive statistics; Distributed lag; Economics; Quarter (Canadian coin); Unit root test; Business; Actuarial science; Econometrics; Statistics; Finance; Computer science; Database; Cointegration; Mathematics","authors":[{"name":"Amara Priscilia Ozoji","is_ca":false},{"name":"Okoi Etim Iwara","is_ca":false},{"name":"Charity Nkeiru Ezuwore-Obodoekwe","is_ca":false},{"name":"Sunday Joseph Inyada","is_ca":false},{"name":"Beatrice O. Ezechukwu","is_ca":false},{"name":"Polytechnic Oko","is_ca":false},{"name":"Terkura Fella Ayem-Fella","is_ca":false},{"name":"Chidimma Odilia Ezuma","is_ca":false},{"name":"Lilian N. Ebisi","is_ca":false},{"name":"Kemdi Lugard Okoroiwu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1013950282603863,"gpt":0.3218670564887356,"spread":0.2204720282283493,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00144855,0.000196532,0.0002629742,0.001764252,0.001102354,0.001816044,0.0002837951,0.000613035,0.002729227],"category_scores_gemma":[0.006098903,0.0002768269,0.0001441183,0.002321843,0.001064261,0.001337125,0.0008805844,0.0007389326,0.0003859607],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005313549,"about_ca_system_score_gemma":0.001045149,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005948159,"about_ca_topic_score_gemma":0.0135553,"domain_scores_codex":[0.9992865,0.0001981705,0.0001275809,0.00009008139,0.0001746725,0.0001231346],"domain_scores_gemma":[0.991188,0.00301333,0.004091041,0.0002440736,0.0009512005,0.0005123589],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009016677,0.0001328269,0.9760844,0.0001882921,0.00001868205,0.0008927575,0.01241881,0.00004684388,0.0002299494,0.0005018845,0.0004278361,0.008967497],"study_design_scores_gemma":[0.000004071782,0.0000927544,0.9556707,0.0003848626,0.00002537385,0.0008125473,0.04038075,0.0001634672,0.0001159615,0.0001974312,0.002142067,0.00001008177],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976085,0.0007057717,0.0000326727,0.0002241983,0.000004055659,0.00000884054,0.00007247677,4.12408e-7,0.001342977],"genre_scores_gemma":[0.9982779,0.001283777,0.00005014966,0.00007246801,0.000008651291,0.000005094939,0.00007600365,5.748617e-7,0.0002253549],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005948159,"threshold_uncertainty_score":0.01182705,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1483726685","doi":"","title":"Cautions Needed When Deciphering Firms' Quarterly Sales Patterns","year":2014,"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":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Interim; Fiscal year; Commission; Quarter (Canadian coin); Business; Retail sales; Economics; Accounting; Monetary economics; Marketing; Finance","authors":[{"name":"Martin L. Gosman","is_ca":false},{"name":"Janice L. Ammons","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05877152317010326,"gpt":0.3195912759852683,"spread":0.2608197528151651,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.06519645,0.0008840354,0.00131768,0.008742049,0.00197896,0.00839504,0.003480754,0.001194662,0.003641541],"category_scores_gemma":[0.314459,0.0006961699,0.00071976,0.01143432,0.0021438,0.005236419,0.003469367,0.003704805,0.002566115],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001421505,"about_ca_system_score_gemma":0.001933079,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01776117,"about_ca_topic_score_gemma":0.03053208,"domain_scores_codex":[0.9424983,0.02705158,0.01580632,0.003772384,0.009826204,0.001045298],"domain_scores_gemma":[0.7520998,0.1404563,0.03729895,0.0295253,0.03832288,0.002296786],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009800431,0.0002592711,0.5323042,0.002030952,0.000467682,0.001722827,0.01634005,0.001304718,0.003690628,0.0190838,0.1833921,0.2384238],"study_design_scores_gemma":[0.0001074116,0.0005717495,0.5618367,0.005938524,0.0003191503,0.001857221,0.03777331,0.01166866,0.009484606,0.03172699,0.3383578,0.000357813],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5438817,0.01369091,0.1866677,0.06795804,0.01556934,0.003726358,0.03408929,0.005100206,0.1293165],"genre_scores_gemma":[0.7940117,0.004386814,0.1594102,0.01436605,0.004535174,0.001977746,0.008260938,0.001257786,0.01179362],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06519645,"threshold_uncertainty_score":0.3447959,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}