{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":14,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":14,"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":"c57678d50d1f","filters":{"venue":"Asia-Pacific Journal of Accounting & Economics"}},"results":[{"id":"W2047214583","doi":"10.1080/16081625.2009.9720838","title":"Does Recognition Versus Disclosure Really Matter? Evidence from the Market Valuation of Recognition of Employee Stock Option Expenses","year":2009,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":25,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Valuation (finance); Business; Restricted stock; Stock exchange; Stock (firearms); Incentive; Non-qualified stock option; Stock market; Market value; Accounting; Economics; Finance; Microeconomics","authors":[{"name":"Flora Niu","is_ca":true},{"name":"Bixia Xu","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09357966240318101,"gpt":0.2996695886108653,"spread":0.2060899262076843,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004264422,0.0001766411,0.0003781337,0.0002909928,0.0001647762,0.0002662041,0.0003284662,0.0001145871,0.0002047223],"category_scores_gemma":[0.002597394,0.0001252895,0.0002080686,0.0002709121,0.00006572482,0.002286342,0.00005197836,0.0002841699,0.00004301134],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00009676802,"about_ca_system_score_gemma":0.0001650322,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003674151,"about_ca_topic_score_gemma":0.0001248225,"domain_scores_codex":[0.997591,0.0000843107,0.001412551,0.0002384283,0.0004289416,0.0002447957],"domain_scores_gemma":[0.9942364,0.0005767129,0.00352052,0.0002696475,0.00138019,0.00001654519],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.004206222,0.0003246242,0.5347998,0.000236443,0.0002894037,0.000007455792,0.001038075,0.0006162379,0.008776872,0.0002302007,0.007352292,0.4421224],"study_design_scores_gemma":[0.001473004,0.0002309789,0.9460521,0.001416535,0.0003531617,0.00000935621,0.004633318,0.001883476,0.00247346,0.04065873,0.0004787544,0.0003371793],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9942669,0.00008898242,0.000544639,0.002042765,0.0009443844,0.00026555,0.00001636551,0.00001448307,0.001815964],"genre_scores_gemma":[0.9973664,0.0003064219,0.0009137391,0.00007838685,0.001219414,0.000004982201,0.00004621138,0.00002049657,0.00004390508],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4417852,"threshold_uncertainty_score":0.5109157,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2518185138","doi":"10.1080/16081625.2016.1222296","title":"The impacts of accrual-based and real earnings management on executive compensation: evidence from Chinese public firms in the private sector","year":2016,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Windsor","funders":"China Scholarship Council","keywords":"Earnings management; Accrual; Executive compensation; Business; Accounting; Earnings response coefficient; Compensation (psychology); Cash flow; Earnings; Private sector; Control (management); Public sector; Monetary economics; Finance; Economics; Corporate governance","authors":[{"name":"Fangzhao Zhou","is_ca":false},{"name":"Lei Wang","is_ca":false},{"name":"Zenan Zhang","is_ca":false},{"name":"Yunbi An","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01388365303877594,"gpt":0.2193262433378463,"spread":0.2054425902990704,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003161062,0.0002941376,0.0004015446,0.0003311809,0.0003009572,0.0007092734,0.0009689795,0.0000674755,0.00003636475],"category_scores_gemma":[0.002921336,0.0001690872,0.0001344048,0.0004014004,0.0001924274,0.002246777,0.0002616866,0.0003482886,0.00002959852],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001838227,"about_ca_system_score_gemma":0.0000561239,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002831738,"about_ca_topic_score_gemma":0.0002379626,"domain_scores_codex":[0.9977893,0.00007039713,0.0009457362,0.0003370795,0.0003959227,0.0004615754],"domain_scores_gemma":[0.9836617,0.001228332,0.01444048,0.000435062,0.0002108881,0.00002349952],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003347519,0.00007473481,0.960775,0.00008090026,0.000162832,0.00002046124,0.000488401,0.0002278909,0.0002630633,0.00741959,0.0009613506,0.02919098],"study_design_scores_gemma":[0.00129305,0.00006476128,0.9725248,0.0007590187,0.00006863807,0.000004950811,0.00201193,0.0004637747,0.00004610329,0.002598161,0.01991001,0.0002548019],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.986301,0.00009409309,0.001696007,0.007728715,0.0003586561,0.000338346,0.000004993726,0.00001983124,0.003458346],"genre_scores_gemma":[0.9977936,0.000827093,0.0001998397,0.0004191148,0.0006444079,0.000008784516,0.000003010423,0.00003628359,0.00006793562],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02893618,"threshold_uncertainty_score":0.6895177,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W151738247","doi":"10.1080/16081625.2017.1392878","title":"Taxing mobile capital in free trade zones to the detriment of workers","year":2017,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":13,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Queen's University","funders":"","keywords":"Revenue; Economics; Labour economics; Capital (architecture); Business; Tax revenue; Income tax; Goods and services; Free trade; International economics; Market economy; Public economics; Finance","authors":[{"name":"Glenn P. Jenkins","is_ca":true},{"name":"Chun‐Yan Kuo","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02196580455051988,"gpt":0.2236586026839894,"spread":0.2016927981334695,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002241945,0.0002066367,0.0007095358,0.0004408366,0.0002247226,0.000286033,0.001429901,0.0001340449,0.0000355097],"category_scores_gemma":[0.0003679144,0.000211225,0.0002808754,0.00009649555,0.0001403935,0.0009689666,0.0002039483,0.00039878,0.00007280537],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002794515,"about_ca_system_score_gemma":0.00007857096,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0004143709,"about_ca_topic_score_gemma":0.0002178347,"domain_scores_codex":[0.9975477,0.00001581767,0.001616646,0.0002870804,0.00003673795,0.0004959898],"domain_scores_gemma":[0.996543,0.000124577,0.002394808,0.0008002805,0.00002721329,0.0001100431],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002061822,0.0003289657,0.8602617,0.00008049273,0.0003962456,0.00001544512,0.006286386,0.005138611,0.00003977701,0.1054664,0.01193704,0.009842676],"study_design_scores_gemma":[0.003860667,0.0005750218,0.5717731,0.0003201418,0.0000517185,0.0001589454,0.01574907,0.00169108,0.001106877,0.3258029,0.07776901,0.001141447],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.965593,0.001251278,0.0001277133,0.007477439,0.001638876,0.0002187724,0.00008085598,0.000005268751,0.02360683],"genre_scores_gemma":[0.9980975,0.0001645069,0.0008461482,0.0001195197,0.0006063207,0.000009166401,0.00000114382,0.00003432789,0.0001213071],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2884887,"threshold_uncertainty_score":0.8613504,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1522387291","doi":"10.1080/16081625.2008.9720819","title":"Pigouvian Taxation in a Ramsey World","year":2008,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Ottawa; Queen's University","funders":"","keywords":"Economics; Damages; Microeconomics; Homogeneous; Revenue; Externality; Indirect tax; Tax revenue; Public economics; Tax deferral; Tax reform; State income tax; Gross income","authors":[{"name":"Robin Broadway","is_ca":true},{"name":"JEAN-FRANÇOIS TREMBLAY","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02885621923388565,"gpt":0.205746122421741,"spread":0.1768899031878553,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001513189,0.0002424097,0.0007995484,0.001228535,0.0001423505,0.000114323,0.0004690892,0.0001514121,0.0001205022],"category_scores_gemma":[0.0002726855,0.0003057102,0.0002731757,0.0003543205,0.00011728,0.001327696,0.00005946062,0.0005502136,0.0004126846],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005024449,"about_ca_system_score_gemma":0.0001135038,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001228094,"about_ca_topic_score_gemma":0.0001535388,"domain_scores_codex":[0.9970053,0.00002049603,0.002026494,0.0003478309,0.00003271329,0.0005671312],"domain_scores_gemma":[0.996413,0.0001075744,0.002992032,0.0003070629,0.00005032207,0.0001300246],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007271297,0.0001507869,0.8614582,0.00002304267,0.00009443865,0.00002608138,0.001375974,0.0005724347,0.00001312842,0.1317851,0.003317646,0.001110492],"study_design_scores_gemma":[0.00277779,0.000156861,0.5765659,0.00008425931,0.0000150548,0.0003953927,0.00125027,0.003305991,0.0001709546,0.3433161,0.07109345,0.0008679811],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8521371,0.0004242183,0.0001982437,0.001254324,0.0009319762,0.0001141367,0.00002651493,0.00001530206,0.1448982],"genre_scores_gemma":[0.9972544,0.000255966,0.0007860086,0.0002735277,0.0007664323,0.000004348529,0.000006003038,0.00004627061,0.0006069961],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2848924,"threshold_uncertainty_score":0.9999395,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2762886298","doi":"10.1080/16081625.2017.1386576","title":"Earnings management of Chinese central state-owned enterprises – the effects of state level incentives","year":2017,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Saint Mary's University","funders":"","keywords":"Volatility (finance); Incentive; Earnings; Business; Earnings management; Central government; Monetary economics; Economics; Accounting; Market economy; Finance; Local government","authors":[{"name":"Xiaofei Song","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009660858546870087,"gpt":0.2077545579930629,"spread":0.1980936994461928,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008401183,0.0002647063,0.0005551629,0.0001663965,0.0003018194,0.0003731042,0.001093074,0.00004550458,0.00001509856],"category_scores_gemma":[0.0001929485,0.0002019568,0.0002607653,0.0001321501,0.0002239064,0.002525401,0.0003245941,0.0002671888,0.00001336883],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00006309721,"about_ca_system_score_gemma":0.00006607574,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.000278224,"about_ca_topic_score_gemma":0.00006903224,"domain_scores_codex":[0.9981681,0.00001493113,0.0009307857,0.0002263476,0.0002308365,0.0004290026],"domain_scores_gemma":[0.9930695,0.0001056471,0.005996621,0.0005071379,0.0003023987,0.00001873737],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002710596,0.0001334178,0.9841363,0.000628329,0.0003143827,0.00003043665,0.000489959,0.0004387748,0.000415431,0.0006035852,0.000466384,0.01207195],"study_design_scores_gemma":[0.001298832,0.00003910956,0.9891723,0.000517305,0.0000943667,0.00000584298,0.0006355981,0.0001859578,0.0005511562,0.002823166,0.004471027,0.0002053148],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9953437,0.0001403564,0.0004735631,0.0003575028,0.00126664,0.0002340082,0.00001772149,0.000009252753,0.00215723],"genre_scores_gemma":[0.9977934,0.001179866,0.0001897702,0.0000554306,0.0003452082,0.000002806444,0.000002687842,0.0000335273,0.0003972617],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01186663,"threshold_uncertainty_score":0.823556,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4390265027","doi":"10.1080/16081625.2023.2298924","title":"Do analysts’ earnings forecasts exclude earnings management? Evidence from audit adjustments","year":2023,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"National Natural Science Foundation of China","keywords":"Earnings; Earnings response coefficient; Earnings management; Business; Audit; Accounting; Post-earnings-announcement drift; Earnings per share; Incentive; Economics","authors":[{"name":"Songsheng Chen","is_ca":false},{"name":"Qingqing Liu","is_ca":false},{"name":"Li Yao","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01978300725117272,"gpt":0.2292436911664824,"spread":0.2094606839153096,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.003402576,0.0006783055,0.001015108,0.001585504,0.0005704582,0.00157586,0.001831541,0.0002057185,0.0006051423],"category_scores_gemma":[0.004218725,0.0007425959,0.0005430514,0.001691611,0.0001520713,0.006203657,0.001189255,0.001005741,0.002985045],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004362727,"about_ca_system_score_gemma":0.00009000835,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0003690118,"about_ca_topic_score_gemma":0.00005438821,"domain_scores_codex":[0.9950156,0.00005068997,0.001835988,0.0009715412,0.0008354579,0.001290757],"domain_scores_gemma":[0.9681597,0.0003432719,0.03018204,0.0007487503,0.0004853283,0.00008089026],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000272219,0.0001236543,0.7871752,0.0004134247,0.001372531,0.000397733,0.0008066871,0.009434097,0.0003393353,0.001998581,0.04840332,0.1492632],"study_design_scores_gemma":[0.002124213,0.00007127043,0.6233732,0.001759383,0.0008511906,0.00003408488,0.007759718,0.005512808,0.000092947,0.004221788,0.3528816,0.001317784],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9721735,0.0002317754,0.006720827,0.001315275,0.001982085,0.0004058638,0.000009970722,0.0002841075,0.01687666],"genre_scores_gemma":[0.9902954,0.001456009,0.001393613,0.0004540363,0.003311843,0.00002056513,0.00004777248,0.0001840547,0.002836724],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3044783,"threshold_uncertainty_score":0.9995025,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2766147726","doi":"10.1080/16081625.2017.1392877","title":"Classification shifting within non-recurring items","year":2017,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Sungkyunkwan University; Korea University; Parkinson Society Canada; Korea Advanced Institute of Science and Technology; City University of New York","keywords":"Incentive; Equity (law); Business; Income statement; Asset (computer security); Statement (logic); Economics; Actuarial science; Finance; Balance sheet; Microeconomics; Political science; Computer science","authors":[{"name":"Masako N. Darrough","is_ca":false},{"name":"Yong Gyu Lee","is_ca":false},{"name":"Hyung Il Oh","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01698681558963963,"gpt":0.2256655681514155,"spread":0.2086787525617759,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.003128485,0.0003694429,0.0005702563,0.0004491758,0.001159278,0.003259124,0.001610766,0.0001438165,0.00006090463],"category_scores_gemma":[0.006598496,0.0004024168,0.0002563949,0.0001642954,0.0001550954,0.006868638,0.0004895843,0.0007627886,0.0003341166],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000241895,"about_ca_system_score_gemma":0.0001017738,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002253738,"about_ca_topic_score_gemma":0.00009147816,"domain_scores_codex":[0.9971638,0.00001253286,0.00138836,0.0004682038,0.0003271475,0.0006399421],"domain_scores_gemma":[0.9423463,0.00008073753,0.05637361,0.0007467918,0.0004167519,0.00003582027],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001062927,0.000123105,0.821174,0.0002734429,0.0002849999,0.00004339868,0.0005910355,0.002251043,0.001187763,0.0357672,0.003922003,0.1342757],"study_design_scores_gemma":[0.002918957,0.00005950176,0.6224991,0.001207009,0.0003963089,0.00008683484,0.01060586,0.0395767,0.0004017452,0.01095594,0.3095667,0.001725347],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9151003,0.00005206274,0.01151467,0.001582659,0.002880554,0.0002098978,0.00000219904,0.00006281422,0.06859486],"genre_scores_gemma":[0.9928592,0.00007126633,0.001265548,0.0002908344,0.004921016,0.000005297105,0.000005768291,0.00009638387,0.0004847065],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3056447,"threshold_uncertainty_score":0.9998428,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2256802574","doi":"10.1080/16081625.2015.1057948","title":"The legacy of nineteenth century treaties on the current trade of Chinese cities","year":2015,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Culture, Economy, and Development Studies","field":"Social Sciences","cited_by":7,"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":"China; Complementarity (molecular biology); Bilateral trade; Linkage (software); International trade; Economics; International economics; Treaty; Trade barrier; Demographic economics; Geography; Political science","authors":[{"name":"Keith Head","is_ca":true},{"name":"John Ries","is_ca":true},{"name":"Xiaonan Sun","is_ca":true},{"name":"Junjie Hong","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03196627814703097,"gpt":0.2729708200696588,"spread":0.2410045419226278,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002023803,0.0001547683,0.0003847977,0.00008840636,0.00047471,0.0001730142,0.0004741251,0.00004441723,0.00001204187],"category_scores_gemma":[0.0004710275,0.00008877207,0.0001936321,0.0001217443,0.0005078645,0.0004841404,0.00004882928,0.0002449905,0.000003622626],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001548417,"about_ca_system_score_gemma":0.0004313975,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009682304,"about_ca_topic_score_gemma":0.0003476988,"domain_scores_codex":[0.9985238,0.00009408167,0.0007869036,0.000108949,0.0002100098,0.0002762357],"domain_scores_gemma":[0.9977381,0.0005582183,0.001291786,0.0001577137,0.0001908641,0.00006328088],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.0004082727,0.0003474344,0.4981175,0.00005999954,0.000944802,0.000002010797,0.2175872,0.0003342945,0.00001116883,0.1710726,0.04110283,0.07001183],"study_design_scores_gemma":[0.0007610293,0.0001655292,0.05146789,0.0001230365,0.00006120661,0.000006793171,0.4840808,0.00002415755,0.0001043359,0.02032689,0.4426082,0.000270164],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9194044,0.003728113,0.000004155107,0.004507069,0.001526236,0.0001413689,0.000009921658,0.000007446184,0.07067129],"genre_scores_gemma":[0.9909047,0.008234359,0.0000478161,0.00003088466,0.00057242,0.000002640195,0.000001108626,0.000009382135,0.0001966168],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.4466496,"threshold_uncertainty_score":0.3651134,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1971296419","doi":"10.1080/16081625.2014.928988","title":"Are evaluations of audit quality influenced by management’s intentions and outcomes?","year":2014,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"Peking University; University of Alberta","keywords":"Audit; Accounting; Earnings management; Quality audit; Certification; Quality (philosophy); Control (management); Psychology; Shareholder; Business; Earnings; Impression management; Actuarial science; Social psychology; Corporate governance; Economics; Finance; Management","authors":[{"name":"Karim Jamal","is_ca":true},{"name":"Le Luo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01526887026420606,"gpt":0.2564482734887967,"spread":0.2411794032245906,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.003139777,0.0002788538,0.0006297555,0.0004709985,0.0002538449,0.0004095381,0.0005666832,0.00008538799,0.00009311981],"category_scores_gemma":[0.005287586,0.0002917355,0.0002155977,0.000317175,0.0001569424,0.002214154,0.0003380888,0.0003435126,0.00005520693],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001142477,"about_ca_system_score_gemma":0.00002899994,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000799932,"about_ca_topic_score_gemma":0.00006066092,"domain_scores_codex":[0.9974281,0.00003925316,0.001400036,0.0003392741,0.000397957,0.0003953353],"domain_scores_gemma":[0.9650345,0.0001652144,0.03386625,0.0003766451,0.0005275905,0.00002975659],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000434639,0.0001631777,0.8809444,0.0003872169,0.0004557315,0.000002831167,0.00008898692,0.0009885802,0.0003150652,0.04936185,0.008432044,0.05881663],"study_design_scores_gemma":[0.001692716,0.00002442698,0.8369961,0.000292374,0.0003664908,0.000007356061,0.003683502,0.001000286,0.00005045409,0.0123985,0.1430033,0.0004845379],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9388866,0.00006232022,0.03489841,0.00192191,0.0006557155,0.0002520945,0.00001227773,0.00004279316,0.02326786],"genre_scores_gemma":[0.9973472,0.0001028914,0.0009667298,0.0006192237,0.0003474009,0.000007011779,0.00000837868,0.00004266427,0.0005584693],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1345713,"threshold_uncertainty_score":0.9999534,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4386268114","doi":"10.1080/16081625.2023.2250808","title":"The informational role of analyst coverage on firm innovation: evidence from China","year":2023,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"Harbin Institute of Technology; Fudan University; National Natural Science Foundation of China","keywords":"Business; Stock exchange; China; Institutional investor; Instrumental variable; Monetary economics; Stock market; Stock (firearms); Quarter (Canadian coin); Information asymmetry; Context (archaeology); Accounting; Financial economics; Economics; Finance; Corporate governance; Econometrics","authors":[{"name":"Xiaori Zhang","is_ca":false},{"name":"Fangfang Sun","is_ca":false},{"name":"Yin-Che Weng","is_ca":false},{"name":"Yuan Yin","is_ca":false},{"name":"Wen Shi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01078673275466465,"gpt":0.2095676763959201,"spread":0.1987809436412555,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002302424,0.0002116696,0.0003451899,0.0005780351,0.0003816008,0.0006623865,0.0007840627,0.0000688499,0.00009340378],"category_scores_gemma":[0.005563561,0.0001846806,0.0001567406,0.00120195,0.00008355834,0.003381895,0.0002566179,0.0004149979,0.0003033268],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001318704,"about_ca_system_score_gemma":0.0001020761,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001532122,"about_ca_topic_score_gemma":0.00003347628,"domain_scores_codex":[0.9977074,0.00001406703,0.001312939,0.0001993041,0.0004176459,0.0003486268],"domain_scores_gemma":[0.9757476,0.0004105014,0.02304326,0.0003246626,0.0004621219,0.00001185627],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004242005,0.0001021009,0.5305705,0.000168035,0.0006945209,0.00001638283,0.0009849332,0.06412575,0.0006164364,0.1056323,0.03084519,0.2658196],"study_design_scores_gemma":[0.0008205154,0.00004659228,0.5995145,0.0005404833,0.0001162751,0.000006925442,0.003841251,0.01825081,0.0002238483,0.02365264,0.3525508,0.0004353354],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9802951,0.0001044278,0.001761779,0.001940769,0.0007207415,0.0001335255,0.00001126134,0.00004169395,0.01499077],"genre_scores_gemma":[0.9974508,0.0003748947,0.00009257524,0.0002264445,0.001488905,0.000003676536,0.00002888161,0.00002945657,0.0003043175],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3217056,"threshold_uncertainty_score":0.7531058,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2057840102","doi":"10.1080/16081625.2004.10510632","title":"Commentary on “Contingent rents and auditors' independence: Appearance vs fact”","year":2004,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"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":"Economic rent; Independence (probability theory); Audit; Economics; Accounting; Mathematics; Statistics; Microeconomics","authors":[{"name":"Dan A. Simunic","is_ca":true},{"name":"Michael T. Stein","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006441506499748065,"gpt":0.1980746087488516,"spread":0.1916331022491035,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.001524818,0.0004014345,0.0005661359,0.0004421341,0.0003849232,0.0007851928,0.0006700951,0.0001427393,0.00005023683],"category_scores_gemma":[0.001159484,0.0004239991,0.0001820808,0.0002470927,0.0001286951,0.002717717,0.0003393085,0.0008646496,0.0001896777],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003450157,"about_ca_system_score_gemma":0.00006397111,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002512803,"about_ca_topic_score_gemma":0.00005684319,"domain_scores_codex":[0.9974064,0.00001624294,0.001019427,0.0004766136,0.0004365705,0.0006448004],"domain_scores_gemma":[0.9828652,0.00005725541,0.01646654,0.0003362495,0.0002282205,0.00004656456],"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":[0.0008794905,0.0008244456,0.7465491,0.0006788545,0.0008794185,0.0002545364,0.000975413,0.01560425,0.0004439422,0.02085144,0.05079915,0.1612599],"study_design_scores_gemma":[0.006540765,0.0002555538,0.1717136,0.001835673,0.0003095733,0.0001146724,0.004550328,0.0006128707,0.0004949651,0.01524282,0.7967154,0.001613801],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9785234,0.0001914808,0.004235385,0.007792687,0.002407094,0.0002612582,0.000005041281,0.00006186705,0.006521828],"genre_scores_gemma":[0.9905331,0.0003244219,0.0003897297,0.004093283,0.004463486,0.000004363359,0.000006049292,0.00007174499,0.000113882],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7459162,"threshold_uncertainty_score":0.9998212,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2088416384","doi":"10.1080/16081625.2010.9720864","title":"Managerial Incentives and the Organization of Chinese Processing Trade","year":2010,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Global trade and economics","field":"Economics, Econometrics and Finance","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Grossman; Incentive; Productivity; Industrial organization; China; Tariff; Business; Product (mathematics); Information processing; International trade; Economics; International economics; Microeconomics; Macroeconomics","authors":[{"name":"Huiya Chen","is_ca":true},{"name":"Deborah L. Swenson","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.00979135763241028,"gpt":0.186825561823553,"spread":0.1770342041911427,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001429342,0.0001690925,0.0005946123,0.0002033235,0.0001450757,0.0002443849,0.0003790828,0.0001221739,0.00004777019],"category_scores_gemma":[0.0002810102,0.000150009,0.00012914,0.0001956403,0.0002566887,0.0009343792,0.00006503329,0.0003646352,0.00001266156],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00004531894,"about_ca_system_score_gemma":0.00005790153,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00002455414,"about_ca_topic_score_gemma":0.00001715157,"domain_scores_codex":[0.9982969,0.00001285951,0.001215049,0.0002099906,0.00002537579,0.0002398737],"domain_scores_gemma":[0.9975886,0.00007595754,0.002011841,0.0002035186,0.00006151593,0.00005850897],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001729833,0.0001280603,0.7315444,0.00009111036,0.000235853,0.000002484251,0.003135393,0.0002799546,0.0003589813,0.2583942,0.0002206498,0.005435901],"study_design_scores_gemma":[0.01128885,0.0001732028,0.6270513,0.0001043253,0.000139693,0.0006457418,0.007827059,0.008481517,0.0009775313,0.3075102,0.03456233,0.001238248],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9897611,0.0004789645,0.0002950393,0.001709774,0.001141857,0.0001161048,0.00002257491,0.000008489433,0.006466055],"genre_scores_gemma":[0.9976133,0.0007752871,0.0009914176,0.00006685577,0.0004870036,9.123666e-7,0.00000369532,0.00002944055,0.00003214526],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1044931,"threshold_uncertainty_score":0.6117189,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4408959829","doi":"10.1080/16081625.2025.2485994","title":"Foreign investors’ reactions to China’s ‘Double Reduction’ policy: evidence from the A-H market divergence","year":2025,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University","funders":"","keywords":"China; Divergence (linguistics); Reduction (mathematics); Economics; International economics; Monetary economics; Financial economics; Political science; Philosophy; Mathematics; Linguistics; Geometry; Law","authors":[{"name":"Wei Liu","is_ca":false},{"name":"Xin Chang","is_ca":false},{"name":"Karel Hrazdil","is_ca":true},{"name":"Jiyuan Li","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02458568568344534,"gpt":0.2341649291587069,"spread":0.2095792434752616,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001233256,0.0002336789,0.0003385968,0.0003510317,0.0004621913,0.0005972972,0.0008746981,0.0000861956,0.0001125437],"category_scores_gemma":[0.0005551417,0.0002037643,0.0001912659,0.0009045685,0.0000848139,0.003326115,0.0002244651,0.0004078138,0.000120578],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003004136,"about_ca_system_score_gemma":0.0004165559,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005757927,"about_ca_topic_score_gemma":0.0003006638,"domain_scores_codex":[0.998297,0.00001549308,0.0008085532,0.0003213969,0.0001703252,0.0003872132],"domain_scores_gemma":[0.9976021,0.000130647,0.001433623,0.00047785,0.0003293136,0.00002646204],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007499779,0.0001259026,0.5469181,0.00009068996,0.0002790407,0.00001222685,0.0005287763,0.005382553,0.001012985,0.07103299,0.3634603,0.01040643],"study_design_scores_gemma":[0.0006411565,0.00002212186,0.5454997,0.0007573434,0.0001451024,0.0000256208,0.002101332,0.0006069306,0.0002608867,0.0353687,0.4141946,0.0003765727],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.943889,0.0003205722,0.001409936,0.0229194,0.002636078,0.0002576359,0.00001333329,0.00003697531,0.02851712],"genre_scores_gemma":[0.9918047,0.0005843287,0.0004706842,0.001066204,0.003604038,0.000009290561,0.00000298212,0.00002509336,0.002432692],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05073421,"threshold_uncertainty_score":0.8704302,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2055572059","doi":"10.1080/16081625.2007.9720799","title":"Strategic Trade and Transport Policies with Congestible Facilities","year":2007,"lang":"en","type":"article","venue":"Asia-Pacific Journal of Accounting & Economics","topic":"Global trade and economics","field":"Economics, Econometrics and Finance","cited_by":0,"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":"Tariff; Incentive; Liberalization; International economics; Business; Commercial policy; Economics; Trade barrier; Free trade; International trade; Competition (biology); Industrial organization; Microeconomics; Market economy","authors":[{"name":"Andrew Yuen","is_ca":true},{"name":"Anming Zhang","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04303849784454618,"gpt":0.2044411584483349,"spread":0.1614026606037887,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.00158856,0.0002941178,0.0007829349,0.0004357921,0.000147612,0.0002090721,0.0003177034,0.0001704638,0.00006185507],"category_scores_gemma":[0.00002136515,0.0003183571,0.0001629388,0.0001473947,0.0002265551,0.0009952657,0.00002018035,0.0003944144,0.00003477712],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001818166,"about_ca_system_score_gemma":0.00009845277,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001981176,"about_ca_topic_score_gemma":0.0002350049,"domain_scores_codex":[0.9974965,0.000006546388,0.001472321,0.0003370702,0.0000384543,0.000649119],"domain_scores_gemma":[0.9982304,0.00009861035,0.001188961,0.0002401455,0.0000440851,0.0001978009],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002316932,0.0001160678,0.5612757,0.00008719615,0.0003698543,0.00003925162,0.002093512,0.0006941711,0.00003431695,0.4338377,0.0001831582,0.00103739],"study_design_scores_gemma":[0.006479206,0.001711276,0.4723737,0.0002128984,0.0001778728,0.003208898,0.07636024,0.0007218914,0.0008691815,0.2425544,0.1926608,0.00266964],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9352348,0.001326866,0.000395591,0.000859715,0.000410875,0.0001101543,0.0001170435,0.00002155077,0.06152336],"genre_scores_gemma":[0.9966593,0.001228691,0.001373464,0.0001277327,0.0002903669,0.000001181345,0.000006318659,0.00003927308,0.00027364],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1924777,"threshold_uncertainty_score":0.9999269,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}