{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":47,"total_is_capped":false,"direct_labels_cover":1,"predictions_cover":47,"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":"807d6f7c2123","filters":{"venue":"European Accounting Review"}},"results":[{"id":"W2052795891","doi":"10.1080/0963818042000339617","title":"Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?","year":2005,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":994,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Université du Québec à Montréal","funders":"Université Laval","keywords":"Incentive; Accounting; German; Scarcity; Business; Institutional theory; Context (archaeology); Public disclosure; Quality (philosophy); Institutional investor; Public economics; Economics; Corporate governance; Finance; Market economy","authors":[{"name":"Denis Cormier","is_ca":true},{"name":"Michel Magnan","is_ca":false},{"name":"Barbara Van Velthoven","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04410958866439109,"gpt":0.3142765002692191,"spread":0.270166911604828,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006528645,0.0001239466,0.0002403556,0.001669299,0.0004468682,0.002158134,0.0002625233,0.0003515406,0.001895357],"category_scores_gemma":[0.02093839,0.0001164263,0.0001663009,0.002236912,0.0008304699,0.001093507,0.0009699188,0.0003266453,0.0001183389],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001590079,"about_ca_system_score_gemma":0.0008584976,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01038805,"about_ca_topic_score_gemma":0.01067886,"domain_scores_codex":[0.997299,0.0009712451,0.0003244387,0.0002352497,0.0007322195,0.0004378672],"domain_scores_gemma":[0.9229367,0.02901941,0.04090689,0.002166429,0.003497381,0.001473171],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000146617,0.0001142751,0.9755645,0.00006527119,0.00006419108,0.0001227704,0.001679229,0.001409192,0.0003539602,0.002999849,0.0005641125,0.01691603],"study_design_scores_gemma":[0.000008510227,0.00005533458,0.993938,0.00003561756,0.00003102349,0.00007020127,0.002151442,0.001343485,0.0005716325,0.000684041,0.00109603,0.00001464753],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9973984,0.0003546626,0.000183619,0.0003394546,0.000002603714,0.00000810308,0.00009374702,0.000003588978,0.001615898],"genre_scores_gemma":[0.9997553,0.00007367086,0.00003173365,0.00001312895,0.000003153828,0.000001248465,0.00003849918,3.84408e-7,0.00008292451],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01038805,"threshold_uncertainty_score":0.03452718,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2112404736","doi":"10.1080/09638180.2011.644699","title":"The Impact of Corporate Governance on IFRS Adoption Choices","year":2012,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":158,"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":"Accounting; Corporate governance; Business; Finance","authors":[{"name":"Arnt Verriest","is_ca":false},{"name":"Ann Gaeremynck","is_ca":false},{"name":"Daniel B. Thornton","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02552252479735162,"gpt":0.2516948653523175,"spread":0.2261723405549659,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005665055,0.0001370956,0.0002553556,0.0008734055,0.0002563914,0.002042853,0.0003154017,0.0006236052,0.002744462],"category_scores_gemma":[0.01884003,0.0001070846,0.0003190338,0.001359991,0.0006534362,0.0007671294,0.001047515,0.0008286704,0.0002648263],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007519757,"about_ca_system_score_gemma":0.0004298794,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004491468,"about_ca_topic_score_gemma":0.007039889,"domain_scores_codex":[0.9953317,0.00196254,0.0005288306,0.0004950459,0.0007525132,0.0009293348],"domain_scores_gemma":[0.9276781,0.01944796,0.04530795,0.002219818,0.00269308,0.002653105],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001269467,0.0001177813,0.9889603,0.00001585331,0.00008147107,0.00009684418,0.0002835352,0.0008658558,0.0003069149,0.0008818625,0.0002257758,0.008036957],"study_design_scores_gemma":[0.000004737745,0.0001154402,0.9979189,0.00001087679,0.00001981628,0.00003844792,0.0004545445,0.000404341,0.0002460234,0.0001629523,0.000616806,0.000007026228],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9977403,0.0001672356,0.0001328319,0.000203848,0.000004487653,0.00000942341,0.0001390754,0.000003904023,0.001598864],"genre_scores_gemma":[0.9993109,0.00004012415,0.00005334233,0.0000230545,0.00000455673,0.000002591058,0.0001778754,9.564368e-7,0.0003866627],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005665055,"threshold_uncertainty_score":0.02995998,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1967153691","doi":"10.1080/09638180.2011.629415","title":"Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective","year":2011,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":145,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"HEC Montréal","funders":"","keywords":"Accounting; Management accounting; Centralisation; Power (physics); Safeguarding; Interpretation (philosophy); Multinational corporation; Function (biology); Political science; Management styles; Dilemma; Sociology; Management; Public relations; Business; Law; Economics; Epistemology","authors":[{"name":"Caroline Lambert","is_ca":false},{"name":"Samuel Sponem","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0320682430230675,"gpt":0.224290200341577,"spread":0.1922219573185095,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01559475,0.00053555,0.0005485733,0.002272418,0.006063528,0.008190431,0.001784909,0.002794854,0.002730388],"category_scores_gemma":[0.01435853,0.0004567498,0.0003944325,0.002479369,0.007687331,0.006664555,0.004265633,0.001741525,0.0002331025],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005147085,"about_ca_system_score_gemma":0.002714873,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007492525,"about_ca_topic_score_gemma":0.01517311,"domain_scores_codex":[0.9720452,0.02464438,0.0003993833,0.0004056864,0.001291426,0.001213882],"domain_scores_gemma":[0.9783357,0.01798826,0.001660968,0.0007301504,0.0006800609,0.0006049022],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002980464,0.0007898277,0.03677706,0.0005051775,0.00007156553,0.0143469,0.561022,0.001366994,0.002684402,0.3299812,0.001836408,0.05032034],"study_design_scores_gemma":[0.00007621425,0.0004414307,0.0156866,0.0009822396,0.00009454158,0.008251365,0.8816424,0.005296418,0.003255015,0.03400161,0.05017013,0.0001021194],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9382336,0.002516684,0.009199991,0.005308378,0.00005152905,0.000205315,0.00004802742,0.00001126023,0.04442514],"genre_scores_gemma":[0.9952484,0.0007372103,0.002060689,0.0001087712,0.00001255464,0.00007460586,0.000008160695,0.000002805956,0.001746768],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01559475,"threshold_uncertainty_score":0,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3126382304","doi":"10.1080/09638180.2021.1882320","title":"Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Information Systems Theories and Implementation","field":"Social Sciences","cited_by":86,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"HEC Montréal","funders":"","keywords":"Audit; Accounting; Big data; Information technology audit; Joint audit; Business; Financial statement; Internal audit; Audit plan; Knowledge management; Data science; Process management; Computer science; Data mining","authors":[{"name":"George Salijeni","is_ca":false},{"name":"Anna Samsonova‐Taddei","is_ca":true},{"name":"William S. Turley","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1184606211126811,"gpt":0.3325180219339038,"spread":0.2140574008212228,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.01575801,0.000268045,0.0002923802,0.006272984,0.003992199,0.01036665,0.001081142,0.001320434,0.001874396],"category_scores_gemma":[0.02198806,0.0004876491,0.0003656174,0.004123185,0.01699962,0.0145007,0.004940334,0.001980549,0.0002058072],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005327109,"about_ca_system_score_gemma":0.004898528,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004940129,"about_ca_topic_score_gemma":0.008282123,"domain_scores_codex":[0.9836043,0.01223064,0.0004316455,0.0006753607,0.002310154,0.0007479209],"domain_scores_gemma":[0.9629196,0.02927904,0.003596399,0.002164069,0.00150458,0.0005363388],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.00005811717,0.0001318435,0.03138714,0.0007942006,0.00005915236,0.001261149,0.5166014,0.001472708,0.002247638,0.3484608,0.002669282,0.09485656],"study_design_scores_gemma":[0.00001618757,0.000100422,0.06112009,0.00170739,0.0000366792,0.0009945205,0.6579875,0.002245576,0.001300135,0.109986,0.1644197,0.00008580554],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8255022,0.009777972,0.04745055,0.03576941,0.000197074,0.0002914241,0.0003130248,0.00009956695,0.08059873],"genre_scores_gemma":[0.9890422,0.003390443,0.005540325,0.0005388152,0.00004986622,0.00008071255,0.00007882398,0.00003636033,0.001242451],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9960078,"threshold_uncertainty_score":0.08333731,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3187487399","doi":"10.1080/09638180.2021.1951316","title":"The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Taxation and Compliance Studies","field":"Economics, Econometrics and Finance","cited_by":73,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Universität Paderborn; Ludwig-Maximilians-Universität München; University of Toronto; Deutsche Forschungsgemeinschaft","keywords":"Tax reform; Value-added tax; Tax credit; Business; Ad valorem tax; Indirect tax; Tax avoidance; State income tax; Public economics; Economics","authors":[{"name":"Thomas Hoppe","is_ca":false},{"name":"Deborah Schanz","is_ca":false},{"name":"Susann Sturm","is_ca":false},{"name":"Caren Sureth-Sloane","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1217122402752331,"gpt":0.2815680397430388,"spread":0.1598557994678057,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002008469,0.0003097813,0.000342407,0.009352935,0.0004088886,0.00142145,0.0003973201,0.0002891363,0.004979779],"category_scores_gemma":[0.01210155,0.0001349508,0.0005499314,0.01185457,0.0004771911,0.001796827,0.00137295,0.0007789147,0.0006372933],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001182132,"about_ca_system_score_gemma":0.001252218,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007882458,"about_ca_topic_score_gemma":0.008991702,"domain_scores_codex":[0.9979581,0.0005706486,0.0003343555,0.0001697888,0.0007604045,0.0002066185],"domain_scores_gemma":[0.979075,0.003931734,0.01152814,0.001011854,0.003701405,0.0007518975],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006690362,0.000108147,0.9354612,0.0001921945,0.0002792052,0.00006485116,0.0007240822,0.00256534,0.0002902701,0.008304329,0.0144296,0.03751384],"study_design_scores_gemma":[0.00001344071,0.00008490974,0.9601673,0.0001199121,0.00006875099,0.0002527003,0.001523543,0.001818428,0.0004145686,0.00226978,0.03321882,0.00004784297],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8887484,0.001888151,0.01235969,0.0007912818,0.0001027877,0.0006308004,0.04666798,0.0001705024,0.04864042],"genre_scores_gemma":[0.9441692,0.001339771,0.008026236,0.0001450329,0.00006543879,0.0004411589,0.04195418,0.00004918159,0.003809941],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009352935,"threshold_uncertainty_score":0.01665908,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2994990273","doi":"10.1080/09638180.2019.1707102","title":"Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-shaped Relation","year":2020,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":64,"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":"Economic and Social Research Council","keywords":"Equity (law); Narrative; Accounting; Cost of capital; Relation (database); Equity capital markets; Index (typography); Economics; Business; Equity capital; Implicit cost; Monetary economics; Actuarial science; Political science; Microeconomics; Total cost; Incentive; Law","authors":[{"name":"Vasiliki E. Athanasakou","is_ca":true},{"name":"Florian Eugster","is_ca":false},{"name":"Thomas Schleicher","is_ca":false},{"name":"Martin Walker","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03723743108931458,"gpt":0.278653536474833,"spread":0.2414161053855184,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004578615,0.0001717079,0.0003285203,0.00218825,0.0004771663,0.002515681,0.0005196277,0.0005034068,0.004010886],"category_scores_gemma":[0.07252555,0.0001881677,0.0002755383,0.003949025,0.0008630513,0.001523769,0.001934056,0.0007364738,0.0005893217],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00131635,"about_ca_system_score_gemma":0.0006421767,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005016333,"about_ca_topic_score_gemma":0.004336049,"domain_scores_codex":[0.9945181,0.001700334,0.0009448884,0.0007306598,0.001739654,0.0003663544],"domain_scores_gemma":[0.7312023,0.1033038,0.1451986,0.009389229,0.009139745,0.001766367],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003240948,0.0000644743,0.9633424,0.0001252977,0.0001245272,0.0001241792,0.00258878,0.0007218778,0.0005552927,0.004542554,0.001295165,0.02619132],"study_design_scores_gemma":[0.000007924085,0.00005203489,0.9912249,0.00004876469,0.00002887854,0.0001867222,0.001896301,0.0008692989,0.0005294539,0.001750794,0.003381822,0.00002307555],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9867127,0.0007417818,0.0006819961,0.0008230493,0.00002484083,0.00003129145,0.001428977,0.00001764133,0.00953766],"genre_scores_gemma":[0.9979193,0.0002265971,0.0004377034,0.00005565502,0.00001694695,0.00001796649,0.0005260365,0.000007118918,0.0007927581],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005016333,"threshold_uncertainty_score":0.02421433,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2057830866","doi":"10.1080/09638180.2013.837400","title":"The Tracking of Environmental Costs: Motivations and Impacts","year":2013,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Environmental Sustainability in Business","field":"Business, Management and Accounting","cited_by":61,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"","keywords":"Sample (material); Sustainability; Business; Empirical evidence; TEC; Variable cost; Overhead (engineering); Tracking (education); Accounting; Environmental economics; Industrial organization; Economics; Computer science; Ecology","authors":[{"name":"Jean‐François Henri","is_ca":true},{"name":"Olivier Boiral","is_ca":true},{"name":"Marie‐Josée Roy","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009391775691320747,"gpt":0.2062523023454171,"spread":0.1968605266540964,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002977479,0.0003284139,0.0002126715,0.002599924,0.000669242,0.003161259,0.0004229947,0.0005398441,0.001707551],"category_scores_gemma":[0.01463055,0.000209057,0.0003023865,0.003492282,0.001361249,0.002012646,0.001619888,0.000539229,0.0001518666],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001491328,"about_ca_system_score_gemma":0.001399877,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0043989,"about_ca_topic_score_gemma":0.006807561,"domain_scores_codex":[0.9962131,0.001081884,0.0002820441,0.0002114475,0.001931963,0.0002796633],"domain_scores_gemma":[0.9725193,0.01149538,0.01092161,0.001316612,0.003023076,0.0007240221],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001161622,0.0001901009,0.7767223,0.0003821634,0.000191163,0.000253989,0.001655596,0.006873529,0.002373653,0.03263383,0.0009389366,0.1776686],"study_design_scores_gemma":[0.000005721774,0.00009894795,0.9667844,0.0002063651,0.00007432177,0.0003631169,0.003806798,0.003223051,0.002255809,0.01135904,0.01174314,0.00007933808],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9597002,0.001480171,0.004222523,0.001013024,0.00002102567,0.0000634608,0.0002396763,0.00003143833,0.03322849],"genre_scores_gemma":[0.9975133,0.0005785266,0.001022713,0.00004485407,0.00001381353,0.000008618603,0.00006619942,0.00000490658,0.0007471024],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0043989,"threshold_uncertainty_score":0.01574659,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2082047280","doi":"10.1080/09638180701819832","title":"Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality","year":2008,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":51,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Queen's University; University of Waterloo; University of Alberta","funders":"","keywords":"Accounting; Financial statement; Audit; Accrual; Quality audit; Business; Auditor independence; Audit evidence; Quality (philosophy); Independence (probability theory); Actuarial science; Joint audit; Internal audit; Earnings; Statistics","authors":[{"name":"Bradley Pomeroy","is_ca":true},{"name":"Daniel B. Thornton","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05440544353688167,"gpt":0.2771776366330103,"spread":0.2227721930961286,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":["metaresearch"],"category_scores_codex":[0.2958265,0.003550526,0.01362133,0.01802449,0.001590594,0.009578891,0.004977931,0.006161053,0.002461816],"category_scores_gemma":[0.5364144,0.001877965,0.03549752,0.02305428,0.003802136,0.008922521,0.0037375,0.005061454,0.0002339136],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004279417,"about_ca_system_score_gemma":0.004971523,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00474393,"about_ca_topic_score_gemma":0.006440888,"domain_scores_codex":[0.5369861,0.4083233,0.02597282,0.01331457,0.01383994,0.001563358],"domain_scores_gemma":[0.1793313,0.7675405,0.0273957,0.01928522,0.005564831,0.0008824996],"domain_codex":null,"domain_gemma":"methods","domain_candidate":"methods","domain_consensus":null,"study_design_codex":"meta_analysis","study_design_gemma":"meta_analysis","study_design_scores_codex":[0.001935313,0.00004124275,0.03351251,0.059402,0.8543115,0.0007736789,0.0007209108,0.00303024,0.0001777804,0.006532114,0.002214283,0.0373485],"study_design_scores_gemma":[0.001249641,0.001052614,0.01958045,0.02759879,0.8990093,0.0009467506,0.0006784494,0.004778048,0.0005197459,0.03663076,0.007765224,0.0001901939],"study_design_candidate":"meta_analysis","study_design_consensus":"meta_analysis","genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.0172448,0.9488028,0.02298222,0.00719073,0.001174132,0.0004041502,0.0005010609,0.0001097712,0.001590365],"genre_scores_gemma":[0.6857353,0.2455968,0.05334615,0.007226638,0.003625668,0.002840732,0.0006129741,0.0002010341,0.0008147521],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7041735,"threshold_uncertainty_score":0.8683713,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3189553731","doi":"10.1080/09638180.2021.1956985","title":"The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":49,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"Université Laval","keywords":"Loan; Accounting; Credit default swap; Business; Discretion; International Financial Reporting Standards; Credit risk; Actuarial science; Economics; Finance","authors":[{"name":"Romain Oberson","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04799469503050997,"gpt":0.2700772986012868,"spread":0.2220826035707769,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01829517,0.0003599401,0.0006748173,0.001715498,0.0005359803,0.004712665,0.001176754,0.001982889,0.006350682],"category_scores_gemma":[0.09639397,0.0003248645,0.000765219,0.002082752,0.002232192,0.003106478,0.002000581,0.002973084,0.001596196],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001595944,"about_ca_system_score_gemma":0.002007929,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01088509,"about_ca_topic_score_gemma":0.008635066,"domain_scores_codex":[0.9840051,0.005393751,0.002028613,0.002352409,0.005249067,0.0009711094],"domain_scores_gemma":[0.7966468,0.1067632,0.06675915,0.00934692,0.01825354,0.002230336],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001575257,0.000615548,0.6075187,0.002429337,0.0007596362,0.0007820487,0.001998289,0.004000055,0.001079413,0.07040876,0.02633554,0.2824974],"study_design_scores_gemma":[0.0001381231,0.0005449742,0.8934016,0.002182468,0.0008166588,0.0004508543,0.002101162,0.004140262,0.002373483,0.01826498,0.07547943,0.0001059948],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7652957,0.07918122,0.007501908,0.03365808,0.0004703299,0.0002925662,0.003227272,0.0002600173,0.110113],"genre_scores_gemma":[0.9794306,0.01464113,0.0007735871,0.002131081,0.000614073,0.00002285785,0.0005998171,0.00002279072,0.001764129],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01829517,"threshold_uncertainty_score":0.09675527,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4377205976","doi":"10.1080/09638180.2023.2203410","title":"Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":47,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"Korea Advanced Institute of Science and Technology; National Research Foundation of Korea; University of Exeter; Association francophone de comptabilité; National Research Foundation; Universität Paderborn; University of Central Florida; Ministry of Education; University of Miami","keywords":"Business; Cost of capital; Sample (material); Capital (architecture); Accounting; Economic shortage; Voluntary disclosure; Capital cost; Finance; Economics; Incentive; Market economy","authors":[{"name":"Pietro Bonetti","is_ca":false},{"name":"Charles H. Cho","is_ca":true},{"name":"Giovanna Michelon","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03410991600314867,"gpt":0.2462335771153739,"spread":0.2121236611122252,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001709399,0.0001790829,0.0002429603,0.001019425,0.0003754848,0.001024193,0.000390791,0.0006867812,0.001205436],"category_scores_gemma":[0.01742884,0.0001492262,0.0002744463,0.001934148,0.0007355388,0.0009300816,0.0009311652,0.0007621141,0.000125268],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000609174,"about_ca_system_score_gemma":0.0005392658,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01123634,"about_ca_topic_score_gemma":0.01012538,"domain_scores_codex":[0.9989072,0.000404885,0.0001259951,0.0000926819,0.0003082607,0.0001609591],"domain_scores_gemma":[0.9267441,0.01943479,0.04856083,0.001850025,0.002438549,0.0009716849],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003630597,0.0002085229,0.9830087,0.0001155469,0.00017534,0.0004984351,0.0008794337,0.001492539,0.0003241456,0.001070104,0.0009060274,0.01095803],"study_design_scores_gemma":[0.0000139554,0.00009568482,0.9953256,0.00003435101,0.00008107719,0.0002017431,0.0009734344,0.001108451,0.000318591,0.0005978603,0.001232631,0.0000165493],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9964892,0.001168138,0.0001305106,0.0005496681,0.000007612936,0.000007449971,0.0002020497,0.000002097226,0.00144326],"genre_scores_gemma":[0.9985029,0.001019679,0.00004821821,0.00004365473,0.00002463716,0.00000340967,0.0001767091,8.672038e-7,0.000179996],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01123634,"threshold_uncertainty_score":0.02234185,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1986414949","doi":"10.1080/09638180701705973","title":"Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia","year":2008,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Management and Organizational Studies","field":"Business, Management and Accounting","cited_by":46,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"","keywords":"Performativity; Performing arts; Identity (music); Conformity; Sociology; Representation (politics); Political science; Social science; Aesthetics; Engineering ethics; Epistemology; Engineering; Public relations; Gender studies; Law; Visual arts; Art; Philosophy","authors":[{"name":"Yves Gendron","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03232995006172054,"gpt":0.2404100107452706,"spread":0.2080800606835501,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.02529993,0.0002501918,0.0006303792,0.006728692,0.009636369,0.02025518,0.001308582,0.002766033,0.001265885],"category_scores_gemma":[0.03580561,0.0003196665,0.0003128099,0.005597601,0.05303134,0.01496458,0.01614957,0.002833373,0.0003614977],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005766703,"about_ca_system_score_gemma":0.008521969,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003157445,"about_ca_topic_score_gemma":0.00218658,"domain_scores_codex":[0.9708931,0.01922261,0.001077981,0.001399466,0.005772775,0.001634052],"domain_scores_gemma":[0.9670516,0.01609677,0.006886356,0.00242187,0.004128979,0.003414477],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00008539719,0.00005882465,0.02300368,0.0001948868,0.00002095346,0.0003678268,0.5110961,0.0001719634,0.0006197353,0.3808966,0.002271668,0.08121243],"study_design_scores_gemma":[0.00002883164,0.0003036759,0.04548391,0.0008182343,0.00004335449,0.0009152026,0.4054596,0.001268784,0.0009363043,0.4493407,0.09526018,0.0001413167],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8240765,0.009158858,0.01230123,0.08127965,0.0002644458,0.00003134171,0.00003431443,0.000140378,0.07271329],"genre_scores_gemma":[0.9965689,0.0007767846,0.0007980792,0.0007448042,0.0001011612,0.00001091937,0.000007400232,0.00001810976,0.0009737763],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9903637,"threshold_uncertainty_score":0.1338004,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3043052209","doi":"10.1080/09638180.2020.1786420","title":"Conflicting Accounts of Inclusiveness in Accounting Firm Recruitment Website Photographs","year":2020,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Management and Organizational Studies","field":"Business, Management and Accounting","cited_by":43,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Ottawa; Carleton University","funders":"Telfer School of Management, University of Ottawa; Carleton University","keywords":"Diversity (politics); Accounting; Audit; Inclusion (mineral); Salient; Hegemony; White (mutation); Ethnic group; Gender diversity; Population; Sociology; Accounting research; Corporate governance; Political science; Gender studies; Business; Law; Politics; Demography; Finance","authors":[{"name":"Merridee Bujaki","is_ca":true},{"name":"Sylvain Durocher","is_ca":true},{"name":"François Brouard","is_ca":true},{"name":"Leighann C. Neilson","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05227657122123456,"gpt":0.2872216598205144,"spread":0.2349450885992798,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0184281,0.0004566002,0.0004512282,0.005448337,0.005001579,0.009114529,0.001105598,0.0012833,0.004048379],"category_scores_gemma":[0.03433844,0.0004037435,0.0003527781,0.003380663,0.02233573,0.009768514,0.005990634,0.001874166,0.000397686],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004591187,"about_ca_system_score_gemma":0.00172247,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002444285,"about_ca_topic_score_gemma":0.005555338,"domain_scores_codex":[0.9739726,0.01971943,0.0009329769,0.001090892,0.00372699,0.0005569524],"domain_scores_gemma":[0.9425756,0.04759842,0.003902748,0.002743956,0.002791567,0.0003877108],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"observational","study_design_scores_codex":[0.0001032302,0.00001822504,0.002463802,0.001071665,0.00002211983,0.000553113,0.766098,0.0001264998,0.001480232,0.1842513,0.004791597,0.03902022],"study_design_scores_gemma":[0.00001807106,0.00005350002,0.01549384,0.003623799,0.00006724372,0.0014288,0.5943471,0.0003218674,0.002728982,0.04737094,0.3344788,0.00006707726],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5300426,0.03120511,0.0215258,0.04222124,0.0015465,0.0001700991,0.0002165606,0.0001431471,0.372929],"genre_scores_gemma":[0.9833794,0.004932609,0.002209703,0.001689423,0.0003742504,0.00009441044,0.00006154969,0.0001059914,0.007152558],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0184281,"threshold_uncertainty_score":0.0974583,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2090041326","doi":"10.1080/09638180701819972","title":"Cybersecurity, Capital Allocations and Management Control Systems","year":2008,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Information Technology Governance and Strategy","field":"Business, Management and Accounting","cited_by":39,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University","funders":"","keywords":"Business; Computer security; Accounting; Audit; Management control system; Control (management); Command and control; Agency (philosophy); Computer science; Economics; Management","authors":[{"name":"Lawrence A. Gordon","is_ca":false},{"name":"Martin P. Loeb","is_ca":false},{"name":"Tashfeen Sohail","is_ca":false},{"name":"Chih‐Yang Tseng","is_ca":false},{"name":"Lei Zhou","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01256822408888545,"gpt":0.1989674934223307,"spread":0.1863992693334453,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002108206,0.0004361772,0.0002877777,0.001388762,0.0008936066,0.005220034,0.0006583215,0.001457767,0.006056061],"category_scores_gemma":[0.004646872,0.0001780218,0.0001669785,0.002320794,0.006863563,0.003992157,0.001351928,0.001170368,0.000300492],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003190556,"about_ca_system_score_gemma":0.00252102,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004572959,"about_ca_topic_score_gemma":0.003071129,"domain_scores_codex":[0.9982886,0.0007809966,0.00008143225,0.0002042807,0.0004161007,0.0002287532],"domain_scores_gemma":[0.9950162,0.00245163,0.001665781,0.0002964388,0.0003585592,0.0002113617],"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":[0.00002078116,0.00003072861,0.001896751,0.00008905419,0.00001577125,0.00008908391,0.0003023008,0.008897871,0.0001404843,0.9513298,0.001746642,0.03544077],"study_design_scores_gemma":[0.00001983107,0.00005817745,0.006354304,0.0002267929,0.00001140045,0.0001608098,0.0007198124,0.007713875,0.0003298916,0.9314623,0.05291811,0.00002473853],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1996516,0.09072011,0.08199824,0.03691725,0.0006874094,0.0001229723,0.0001161942,0.0001792583,0.5896071],"genre_scores_gemma":[0.9752089,0.0119765,0.002748348,0.0004419629,0.0002747686,0.00003594274,0.00001901239,0.000007297907,0.009287208],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.006056061,"threshold_uncertainty_score":0.02314925,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1847976837","doi":"10.1080/09638180.2015.1064008","title":"The Construction of Risk Management Credibility Within Corporate Boardrooms","year":2015,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Management and Organizational Studies","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Credibility; Legitimacy; Accounting; Business; Corporate governance; Risk management; Blame; Public relations; Corporate social responsibility; Stakeholder; Political science; Finance; Psychology; Law","authors":[{"name":"Yves Gendron","is_ca":true},{"name":"Marion Brivot","is_ca":true},{"name":"Henri Guénin-Paracini","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03671145504474071,"gpt":0.2239376086180315,"spread":0.1872261535732908,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03406685,0.0004361348,0.0005516023,0.004402518,0.007415179,0.01764574,0.002037776,0.002806159,0.002215747],"category_scores_gemma":[0.08925459,0.0006969881,0.0003563717,0.002141851,0.03812248,0.01216466,0.01125266,0.003150091,0.0002489509],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007067319,"about_ca_system_score_gemma":0.005278897,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005215785,"about_ca_topic_score_gemma":0.003460852,"domain_scores_codex":[0.9335094,0.05004289,0.001993476,0.003102127,0.008561315,0.002790692],"domain_scores_gemma":[0.8715783,0.09644114,0.01296229,0.008453476,0.007572207,0.002992515],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001725126,0.00006831218,0.01532373,0.0003938487,0.0000859452,0.001765628,0.5208816,0.00110378,0.002956706,0.3937602,0.001977347,0.06151037],"study_design_scores_gemma":[0.00008673737,0.0002738244,0.04562234,0.001988069,0.000170374,0.001540153,0.5541762,0.004973312,0.003418168,0.23727,0.1501942,0.000286624],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8227345,0.006191841,0.04326349,0.01179945,0.0003093244,0.000124556,0.00003306908,0.0001215238,0.1154223],"genre_scores_gemma":[0.9982048,0.0002214901,0.0007260788,0.000110357,0.00002540732,0.000007701578,0.000004614045,0.0000130905,0.0006863757],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03406685,"threshold_uncertainty_score":0.1801648,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4393140854","doi":"10.1080/09638180.2024.2330089","title":"The Consideration of Diversity in the Accounting Literature: A Systematic Literature Review","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":32,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"Università di Pisa","keywords":"Accounting; Diversity (politics); Systematic review; Business; Political science; MEDLINE; Law","authors":[{"name":"Alessandro Ghio","is_ca":true},{"name":"Zeila Occhipinti","is_ca":false},{"name":"Roberto Verona","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02534663985674105,"gpt":0.261386637365993,"spread":0.236039997509252,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["bibliometrics"],"consensus_categories":[],"category_scores_codex":[0.0437969,0.001256626,0.005518847,0.06977312,0.001838777,0.004745733,0.001649763,0.002290945,0.002354686],"category_scores_gemma":[0.1401893,0.001453384,0.004943898,0.05268186,0.002429793,0.00667832,0.004102235,0.001585856,0.0003312088],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005436784,"about_ca_system_score_gemma":0.03665594,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006927739,"about_ca_topic_score_gemma":0.02256116,"domain_scores_codex":[0.9530545,0.0171397,0.0184492,0.002434052,0.007952268,0.0009703278],"domain_scores_gemma":[0.7450099,0.198539,0.02818522,0.00363876,0.0227485,0.001878651],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"systematic_review","study_design_gemma":"systematic_review","study_design_scores_codex":[0.0001697807,0.00004279277,0.00666911,0.8024534,0.003579584,0.0005813043,0.003499057,0.0002519726,0.0005869698,0.001382259,0.004120898,0.1766629],"study_design_scores_gemma":[0.00005440227,0.0001454648,0.008194242,0.9406741,0.00947842,0.0008702903,0.003388664,0.0001134911,0.0002496019,0.0008833701,0.03588585,0.00006214291],"study_design_candidate":"systematic_review","study_design_consensus":"systematic_review","genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.004451303,0.991955,0.0005934855,0.001225879,0.0002686766,0.000405988,0.0005601109,0.00001102232,0.0005286242],"genre_scores_gemma":[0.03901733,0.9549891,0.003104079,0.001040829,0.0002188298,0.0008904315,0.0006004689,0.00001235875,0.0001265476],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.9302269,"threshold_uncertainty_score":0.2316229,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4381736118","doi":"10.1080/09638180.2023.2223590","title":"Does Board Independence Influence Annual Report Readability?","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Manitoba","funders":"","keywords":"Readability; Independence (probability theory); Accounting; Sample (material); Association (psychology); Business; Editorial board; Psychology; Statistics; Computer science; Mathematics; Library science","authors":[{"name":"Dewan Rahman","is_ca":false},{"name":"Muhammad Kabir","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01034722704347197,"gpt":0.2394453912255693,"spread":0.2290981641820973,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006502951,0.0001619985,0.0002665173,0.001972156,0.0002820354,0.001556018,0.0004403995,0.0004142827,0.004535714],"category_scores_gemma":[0.06867792,0.0001178914,0.0002689125,0.002119492,0.0005071317,0.0009990323,0.0009177033,0.0005375776,0.0009110394],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004444674,"about_ca_system_score_gemma":0.0004761091,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004732792,"about_ca_topic_score_gemma":0.007555468,"domain_scores_codex":[0.9965437,0.00117414,0.0005685186,0.0004036627,0.0009301088,0.0003798519],"domain_scores_gemma":[0.7793782,0.06474049,0.1337963,0.008822209,0.008674258,0.004588481],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008706905,0.00007655073,0.9799265,0.00004050964,0.00007400195,0.00007592676,0.0006509232,0.0001839169,0.0002647066,0.0002418583,0.0009241321,0.01745384],"study_design_scores_gemma":[0.00000244971,0.00004611362,0.9981987,0.00001179285,0.00001274396,0.00003326968,0.0002733793,0.00009700444,0.0001411832,0.0001096358,0.001069561,0.000004280996],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9919504,0.0009161733,0.0005082833,0.0007409831,0.00004305247,0.00001628314,0.0008524171,0.00002947164,0.004942927],"genre_scores_gemma":[0.9981518,0.0001699015,0.0001499304,0.00006429094,0.00008905048,0.000005233014,0.0005095938,0.000005508383,0.000854744],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006502951,"threshold_uncertainty_score":0.03439134,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3205182927","doi":"10.1080/09638180.2021.1965897","title":"Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Financial Literacy, Pension, Retirement Analysis","field":"Business, Management and Accounting","cited_by":27,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Trent University; York University; McMaster University","funders":"","keywords":"Financial literacy; Transparency (behavior); Loan; Business; Earnings; Accounting; Financial system; Finance; Political science","authors":[{"name":"Justin Yiqiang Jin","is_ca":true},{"name":"Kiridaran Kanagaretnam","is_ca":true},{"name":"Yian Liu","is_ca":true},{"name":"Maoyong Cheng","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01903593021368939,"gpt":0.2591372014511337,"spread":0.2401012712374443,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001581828,0.0001065642,0.0002202323,0.001027499,0.0003156752,0.001202375,0.0002121904,0.000484094,0.003116728],"category_scores_gemma":[0.01523014,0.0001047819,0.000306435,0.001342751,0.0005169612,0.0008376421,0.0006902441,0.0007246131,0.0003978591],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003469592,"about_ca_system_score_gemma":0.0005370759,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005573613,"about_ca_topic_score_gemma":0.008147107,"domain_scores_codex":[0.9988785,0.0003877305,0.0001419679,0.0001206473,0.0002439917,0.0002271769],"domain_scores_gemma":[0.9716018,0.007200794,0.01695333,0.0008553263,0.00204871,0.001339966],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002863361,0.00006211518,0.9925184,0.00002295775,0.00002715061,0.00003536086,0.0006347045,0.00005249322,0.00005005385,0.0002145772,0.0002675861,0.006085863],"study_design_scores_gemma":[0.000002243207,0.00003537006,0.9978503,0.00002759032,0.00001440541,0.00005563775,0.0009604219,0.0001618341,0.00006760748,0.0001841074,0.0006361619,0.000004428007],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9959556,0.0002852634,0.0001609678,0.0007306324,0.000009191912,0.000008467784,0.0002014504,0.000003426476,0.002644983],"genre_scores_gemma":[0.9994013,0.0001123726,0.00006228854,0.00007406463,0.0000141612,0.000005453977,0.0001059743,0.000001036869,0.0002233719],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005573613,"threshold_uncertainty_score":0.01108229,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4321498944","doi":"10.1080/09638180.2023.2169735","title":"Audit-Firm Profitability: Determinants and Implications for Audit Outcomes","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","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":false},"ca_institutions":"Kellogg's (Canada); University of Toronto","funders":"","keywords":"Profitability index; Audit; Business; Accounting; Quality audit; Joint audit; Endogeneity; Financial statement; Information technology audit; Audit evidence; Performance audit; Internal audit; Finance; Economics; Econometrics","authors":[{"name":"Jeff Zeyun Chen","is_ca":false},{"name":"Anastasios Elemes","is_ca":false},{"name":"Ole‐Kristian Hope","is_ca":true},{"name":"Aaron Yoon","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03049774746294119,"gpt":0.2836883578843476,"spread":0.2531906104214064,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002117872,0.0002367806,0.0004953805,0.003356703,0.0003131268,0.001728721,0.0004757509,0.0004749077,0.003268986],"category_scores_gemma":[0.01389916,0.0001769067,0.0002939347,0.007179563,0.0003317925,0.0007362335,0.001192283,0.0005690239,0.001225722],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001480197,"about_ca_system_score_gemma":0.001190805,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03577138,"about_ca_topic_score_gemma":0.04182294,"domain_scores_codex":[0.9979113,0.0004789857,0.0003978544,0.0003196252,0.0004782132,0.000414011],"domain_scores_gemma":[0.9658378,0.007695396,0.01967497,0.001696193,0.004107357,0.0009883567],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007396093,0.00007050929,0.9859498,0.00007173012,0.00007319266,0.00006925929,0.0001246408,0.001434372,0.0001249473,0.0004499685,0.004120578,0.007437152],"study_design_scores_gemma":[0.000008489469,0.00002728069,0.9929604,0.00002777469,0.00003022391,0.00008714989,0.0003400251,0.001763516,0.0002489454,0.0003663242,0.004128413,0.00001147391],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9632886,0.0006038462,0.0007760281,0.000449491,0.000009690642,0.00006284686,0.03107263,0.0000477657,0.003689149],"genre_scores_gemma":[0.9760295,0.0003265162,0.0005224535,0.0000537034,0.00001502415,0.00003519692,0.02167223,0.00001057255,0.001334869],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03577138,"threshold_uncertainty_score":0.07112634,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2087574492","doi":"10.1080/09638180701707045","title":"The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance1","year":2007,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":17,"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":"Corporate governance; Incentive; Independence (probability theory); Business; Position (finance); Positive relationship; Marketing; Accounting; Industrial organization; Microeconomics; Economics; Psychology; Social psychology; Finance","authors":[{"name":"Johnny Jermias","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03747062658617967,"gpt":0.2379362591353526,"spread":0.2004656325491729,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004492351,0.0004640646,0.0003550772,0.001291093,0.0004822162,0.002131104,0.0004293293,0.0007950141,0.003663263],"category_scores_gemma":[0.02631566,0.0001454727,0.0003872894,0.00160718,0.001521634,0.001286936,0.001585735,0.001415786,0.0006958934],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007051192,"about_ca_system_score_gemma":0.000597374,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001640451,"about_ca_topic_score_gemma":0.002418412,"domain_scores_codex":[0.9961501,0.001994311,0.0002132406,0.0003117855,0.0006973876,0.0006330831],"domain_scores_gemma":[0.8932167,0.05862898,0.03528731,0.002751984,0.003737498,0.006377531],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001611224,0.0003999347,0.9818625,0.00003325551,0.0002018049,0.0001313381,0.0002691705,0.0008207057,0.000327187,0.00219054,0.0002877052,0.01331473],"study_design_scores_gemma":[0.00000490297,0.0001585928,0.9976877,0.0000203218,0.00003372355,0.00005080845,0.0001560961,0.0004942527,0.0001511214,0.0008907365,0.0003446576,0.000007149423],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9845768,0.001422059,0.0003932219,0.0005868546,0.00001818154,0.00001719894,0.0001071197,0.00001134507,0.01286722],"genre_scores_gemma":[0.9992079,0.0001898371,0.00008220936,0.0000360743,0.00002012743,0.000004530488,0.00005967629,0.000003439088,0.000396281],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004492351,"threshold_uncertainty_score":0.02375811,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4385664767","doi":"10.1080/09638180.2023.2242399","title":"Political Corruption and Accounting Conservatism","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"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":"Natural Science Foundation of Guangdong Province; National Natural Science Foundation of China","keywords":"Accounting; Conservatism; Politics; Language change; Business; Political science; Law","authors":[{"name":"Lingmin Xie","is_ca":false},{"name":"Jeong‐Bon Kim","is_ca":true},{"name":"Tao Yuan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02312724978320669,"gpt":0.2487364805576974,"spread":0.2256092307744907,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001245369,0.0000989523,0.0002616417,0.001131646,0.0004858759,0.001501555,0.0002085022,0.0002705772,0.0036473],"category_scores_gemma":[0.01077446,0.0000869949,0.0002354719,0.001655767,0.00110571,0.0008111877,0.001122834,0.0005254183,0.000370815],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007517684,"about_ca_system_score_gemma":0.0004805173,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003602952,"about_ca_topic_score_gemma":0.006580167,"domain_scores_codex":[0.9986639,0.0006649027,0.00008317246,0.000145857,0.0002052673,0.0002368997],"domain_scores_gemma":[0.9671807,0.006224078,0.02271798,0.001242378,0.001355273,0.001279493],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0000630154,0.00009855101,0.9895052,0.00001841687,0.00005552929,0.00009569826,0.0006597701,0.00069395,0.0002188795,0.0009778651,0.0001893229,0.007423684],"study_design_scores_gemma":[0.000004997523,0.00004219756,0.9965628,0.0000166316,0.00002008681,0.00007596052,0.0009724403,0.0008374961,0.000149963,0.000811353,0.0005011717,0.000004832009],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9962366,0.0001628626,0.0002854963,0.0002263644,0.000002349591,0.00000400993,0.00004252421,0.000004836268,0.003034957],"genre_scores_gemma":[0.9997286,0.00003041585,0.00003323774,0.00001399326,0.000004312737,0.000001174996,0.00002249993,9.370903e-7,0.0001648061],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0036473,"threshold_uncertainty_score":0.01220143,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4229458338","doi":"10.1080/09638180.2021.1926301","title":"Financial Statement Comparability and Corporate Tax Strategy","year":2022,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Calgary","funders":"","keywords":"Comparability; Accounting; Tax avoidance; Financial statement; Business; Corporate tax; Deferred tax; Finance; Taxable income; Double taxation; Tax reform; Public economics; Economics; State income tax; Gross income","authors":[{"name":"Hyun A. Hong","is_ca":false},{"name":"Ji Woo Ryou","is_ca":false},{"name":"Anup Srivastava","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05350878656293103,"gpt":0.2412927263891549,"spread":0.1877839398262239,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001115416,0.0002041183,0.0002042283,0.001744098,0.0002903919,0.001339272,0.0002461329,0.0003827824,0.004267709],"category_scores_gemma":[0.008240485,0.00005982571,0.0002940973,0.002017727,0.0004097069,0.0007076585,0.0006266784,0.0004287856,0.0003275918],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005135922,"about_ca_system_score_gemma":0.0003315889,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004483338,"about_ca_topic_score_gemma":0.004545074,"domain_scores_codex":[0.999164,0.0002027917,0.0001090922,0.0001501364,0.0002425275,0.0001315406],"domain_scores_gemma":[0.9745342,0.003255019,0.01982862,0.0005619502,0.0008800449,0.0009402274],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006125277,0.00008715609,0.9926561,0.0000166779,0.0001071036,0.00006297573,0.0001513715,0.0002425474,0.0002025808,0.00048082,0.0001502173,0.005781288],"study_design_scores_gemma":[0.00000221117,0.00004789331,0.998648,0.000008257423,0.00001854837,0.00005893949,0.0002498648,0.0003194567,0.00008565005,0.0002484635,0.0003094559,0.000003355379],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9958166,0.0003019448,0.0002314702,0.0001361901,0.000005856523,0.00001235944,0.0001430321,0.000005250184,0.003347258],"genre_scores_gemma":[0.9996085,0.00004068755,0.00003440183,0.000008403192,0.000005418259,0.000001743863,0.000108153,6.260969e-7,0.0001922372],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004483338,"threshold_uncertainty_score":0.01427698,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2002534298","doi":"10.1080/09638180.2014.921217","title":"Implementability of Trading Strategies Based on Accounting Information: Piotroski (2000) Revisited","year":2014,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Financial Markets and Investment Strategies","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":"Brock University","funders":"","keywords":"Accounting; Inefficiency; Portfolio; Context (archaeology); Accounting information system; Accounting research; Financial statement; Economics; Value (mathematics); Business; Financial economics; Microeconomics; Computer science","authors":[{"name":"So Hyung Kim","is_ca":true},{"name":"Cheol Lee","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02322409459094704,"gpt":0.2333786775265547,"spread":0.2101545829356077,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01385292,0.0005808234,0.001225226,0.002997609,0.0009796619,0.005642302,0.001895639,0.003215905,0.003138629],"category_scores_gemma":[0.06160845,0.0004960754,0.001090924,0.002585198,0.007745771,0.01360174,0.002282904,0.004644854,0.0003430281],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002104241,"about_ca_system_score_gemma":0.001773159,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003099907,"about_ca_topic_score_gemma":0.00125358,"domain_scores_codex":[0.9955153,0.001732528,0.0003643954,0.001090342,0.001062072,0.0002354085],"domain_scores_gemma":[0.9427518,0.04179922,0.007313627,0.004441616,0.003004148,0.0006896197],"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":[0.000291377,0.0001546829,0.02955452,0.000233654,0.0001564179,0.0004340549,0.002014624,0.004793433,0.001073424,0.8262857,0.001183033,0.133825],"study_design_scores_gemma":[0.0001107487,0.0001732438,0.0416292,0.0002194096,0.0001629056,0.000698932,0.0009655339,0.03630088,0.001379384,0.9105172,0.007760725,0.00008181515],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6143405,0.01502561,0.2127971,0.05377812,0.000186504,0.0003054152,0.0003517564,0.0002284555,0.1029866],"genre_scores_gemma":[0.9840083,0.001872475,0.01116992,0.0009074012,0.0001240432,0.00007413289,0.00002519485,0.00002019586,0.00179837],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01385292,"threshold_uncertainty_score":0.07326216,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3179982831","doi":"10.1080/09638180.2021.1936587","title":"Are Foreign Donors Good Monitors?","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Nonprofit Sector and Volunteering","field":"Social Sciences","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Business; Government (linguistics); Accounting; Quality (philosophy); Public economics; Economics","authors":[{"name":"Hsihui Chang","is_ca":false},{"name":"Erica Harris","is_ca":false},{"name":"Shushu Jiang","is_ca":true},{"name":"Zhiming Ma","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03992923382663038,"gpt":0.3185589829832972,"spread":0.2786297491566668,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005673697,0.0001320473,0.0002422647,0.0009404222,0.0008156229,0.002506863,0.0003260296,0.0005889621,0.005191821],"category_scores_gemma":[0.01500509,0.00009594318,0.0001277637,0.001341643,0.001336587,0.002366284,0.001117314,0.0007396501,0.0002982344],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00121355,"about_ca_system_score_gemma":0.001868572,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004382998,"about_ca_topic_score_gemma":0.005224607,"domain_scores_codex":[0.9982526,0.0008589358,0.00006828719,0.000199785,0.000236354,0.0003840454],"domain_scores_gemma":[0.9868558,0.00373052,0.006017479,0.0006377769,0.00112801,0.001630357],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003503186,0.0001269331,0.7253405,0.0004969133,0.0001239129,0.0005095609,0.008365633,0.0006191082,0.0005366107,0.06283195,0.01930198,0.1813965],"study_design_scores_gemma":[0.000128359,0.0003045037,0.7288998,0.00173115,0.0003002008,0.001184915,0.03502835,0.001571841,0.001828689,0.02476085,0.204177,0.00008425384],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9125575,0.009304384,0.001996504,0.02362074,0.0003685407,0.00004258007,0.0004007855,0.00005141704,0.05165743],"genre_scores_gemma":[0.9947465,0.00148919,0.0001930547,0.001240365,0.00008155029,0.00001108798,0.00006397745,0.000005104778,0.002168979],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005673697,"threshold_uncertainty_score":0.03000569,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4400011075","doi":"10.1080/09638180.2024.2364785","title":"Climate Disasters and Analysts’ Earnings Forecasts: Evidence from the United States","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Market Dynamics and Volatility","field":"Economics, Econometrics and Finance","cited_by":10,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"","keywords":"Earnings; Accounting; Accrual; Business; Actuarial science; Economics","authors":[{"name":"Lei Zhang","is_ca":false},{"name":"Kiridaran Kanagaretnam","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04124209371810639,"gpt":0.2522702233616952,"spread":0.2110281296435888,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001168393,0.0001446221,0.0001303567,0.0008537617,0.0001500121,0.000631414,0.0001787798,0.0002750005,0.0008160722],"category_scores_gemma":[0.006723954,0.00008731504,0.0001760267,0.0014952,0.0001749125,0.0004180135,0.0003691715,0.0003605512,0.0001253551],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002531021,"about_ca_system_score_gemma":0.0003007359,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02804538,"about_ca_topic_score_gemma":0.03362808,"domain_scores_codex":[0.9996471,0.0001126356,0.00004034215,0.00004974109,0.0001110182,0.00003896542],"domain_scores_gemma":[0.9864942,0.004070798,0.007283141,0.0003471615,0.00143971,0.0003649518],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009571966,0.00003654842,0.9871371,0.00003460454,0.0001310639,0.0001123008,0.0003533961,0.0006256531,0.0001029329,0.0001574984,0.002035934,0.009177247],"study_design_scores_gemma":[0.000003730382,0.0000244451,0.9964004,0.00003008863,0.0000428396,0.00004022904,0.0006305039,0.001318186,0.0001301447,0.0001249927,0.001246787,0.000007590655],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9951242,0.001597556,0.0001422148,0.0007107928,0.00002765605,0.000002967156,0.0008114695,0.000005976292,0.001577249],"genre_scores_gemma":[0.9977978,0.001210926,0.00005220565,0.0000569766,0.00004408908,0.000001242472,0.0006949325,0.000001504358,0.0001401989],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02804538,"threshold_uncertainty_score":0.05576426,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4386002057","doi":"10.1080/09638180.2023.2244990","title":"Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University; University of Calgary","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Accounting; Lease; Transition (genetics); Confusion; Statutory law; Transparency (behavior); Earnings; Stock market; Actuarial science; Economics; Law; Business; Management; Political science; Psychology; History","authors":[{"name":"Luminita Enache","is_ca":true},{"name":"Paul A. Griffin","is_ca":false},{"name":"Rucsandra Moldovan","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02410894058239997,"gpt":0.2555629914992583,"spread":0.2314540509168583,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004722796,0.0002260532,0.0002372972,0.007025501,0.0008908504,0.003044121,0.0004587358,0.0007615569,0.004147033],"category_scores_gemma":[0.07532954,0.0001503839,0.0001763522,0.00488653,0.0009368508,0.003003169,0.001700687,0.00103375,0.001236881],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001246748,"about_ca_system_score_gemma":0.0007793115,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002636791,"about_ca_topic_score_gemma":0.002737762,"domain_scores_codex":[0.9929992,0.002626467,0.001185166,0.0004354676,0.002315181,0.0004384996],"domain_scores_gemma":[0.786626,0.1406145,0.05120127,0.00494275,0.0153652,0.001250273],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"qualitative","study_design_scores_codex":[0.004228807,0.0007377775,0.5081576,0.002367647,0.0001414152,0.005025919,0.09906931,0.002212199,0.03597831,0.01886676,0.02538097,0.2978332],"study_design_scores_gemma":[0.00006046555,0.0005097907,0.7745893,0.00124333,0.0001143205,0.003364917,0.07524313,0.01647196,0.01814094,0.007147241,0.1028593,0.0002552905],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.981648,0.0007657547,0.002479626,0.0007914571,0.00008475513,0.0001393875,0.003247914,0.0001660391,0.01067712],"genre_scores_gemma":[0.9892168,0.0002578323,0.003346146,0.0001754933,0.000124924,0.00008063624,0.003824504,0.00007621072,0.002897524],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007025501,"threshold_uncertainty_score":0.02497679,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3183410981","doi":"10.1080/09638180.2021.1945939","title":"Do Foreign Cash Holdings Generate Uncertainty for Analysts?","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University; Center for Interuniversity Research and Analysis on Organizations","funders":"Concordia University","keywords":"Cash flow forecasting; Cash; Business; Multinational corporation; Earnings; Operating cash flow; Cash flow; Cash flow statement; Cash management; Cash and cash equivalents; Subsidiary; Monetary economics; Cash conversion cycle; Accounting; Finance; Economics","authors":[{"name":"Michele Fabrizi","is_ca":false},{"name":"Elisabetta Ipino","is_ca":false},{"name":"Michel Magnan","is_ca":true},{"name":"Antonio Parbonetti","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02299518932875427,"gpt":0.2459248192103643,"spread":0.2229296298816101,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004944794,0.0003367592,0.0004774061,0.001501864,0.0004215954,0.003075699,0.0003390509,0.0009688927,0.002197549],"category_scores_gemma":[0.05379814,0.000217974,0.0003424739,0.001182592,0.0007255749,0.003317291,0.0008977075,0.0009671932,0.0002451121],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008908504,"about_ca_system_score_gemma":0.0005945918,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00399057,"about_ca_topic_score_gemma":0.003524847,"domain_scores_codex":[0.9979975,0.0006244381,0.0001609015,0.0002986003,0.0006776279,0.0002409771],"domain_scores_gemma":[0.9337751,0.03480075,0.02651193,0.001608343,0.002313257,0.0009905891],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005731582,0.0001393029,0.8416988,0.0002156218,0.0004724722,0.0008723576,0.004564433,0.009793811,0.0008306935,0.0193357,0.004114188,0.1173896],"study_design_scores_gemma":[0.00007228656,0.0004121847,0.8339462,0.0006303458,0.0006144639,0.001229133,0.01064561,0.02615139,0.00252618,0.1057596,0.0177862,0.0002264882],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9612156,0.006402376,0.005313352,0.009231725,0.000152853,0.00002304122,0.0005113262,0.00005043241,0.01709942],"genre_scores_gemma":[0.9985625,0.0006765522,0.0001727791,0.0001608508,0.0001166638,0.000003370521,0.00007357377,0.000003257624,0.0002304184],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004944794,"threshold_uncertainty_score":0.02615082,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4385766064","doi":"10.1080/09638180.2023.2242424","title":"Grabbing Investor Attention with Limited Resources: A Study of Small Cap Firms’ Communication Channels","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Institute on Governance; Université Laval","funders":"","keywords":"Accounting; Earnings; Social media; Business; Investment banking; Stock (firearms); Credence; Capital market; Stock exchange; Economics; Financial economics; Monetary economics; Finance; Political science; Law","authors":[{"name":"Romain Boulland","is_ca":false},{"name":"Andrei Filip","is_ca":false},{"name":"Alessandro Ghio","is_ca":true},{"name":"Luc Paugam","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03465692310827976,"gpt":0.2308883363832323,"spread":0.1962314132749525,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001420426,0.0001377733,0.0002112564,0.00103495,0.0007266856,0.002194184,0.0004174258,0.0005821396,0.002562908],"category_scores_gemma":[0.01114677,0.0001341504,0.00008656483,0.0009149941,0.000648419,0.001544737,0.001095462,0.0006063461,0.0003603998],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007240801,"about_ca_system_score_gemma":0.0006220452,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009055667,"about_ca_topic_score_gemma":0.01076194,"domain_scores_codex":[0.9990093,0.0004556059,0.0000421284,0.00007527565,0.0002122582,0.0002054401],"domain_scores_gemma":[0.9805425,0.01015088,0.006702459,0.0004832091,0.001026264,0.001094683],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004727478,0.0006849795,0.8617626,0.0001546421,0.0000775955,0.001916353,0.07503989,0.0001909458,0.003092728,0.001710361,0.001720956,0.05317602],"study_design_scores_gemma":[0.0000197159,0.0003538663,0.9214463,0.00006753812,0.00003964103,0.0004021243,0.07110182,0.0008768786,0.0004907502,0.0003752417,0.00480038,0.00002565512],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9971547,0.0001196822,0.00005485697,0.0001869397,0.000002437375,0.00000600024,0.00001403728,0.000001422785,0.002459837],"genre_scores_gemma":[0.9992881,0.00009920325,0.00003371347,0.00008278251,0.000009545176,0.000004603844,0.00001583566,0.000001499328,0.0004647584],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009055667,"threshold_uncertainty_score":0.01800591,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4391735898","doi":"10.1080/09638180.2024.2313089","title":"European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":5,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Université Laval","keywords":"Business; Accounting; Audit; Financial system; Supervisory board; Finance; Corporate governance","authors":[{"name":"Gerald J. Lobo","is_ca":false},{"name":"Romain Oberson","is_ca":false},{"name":"Alain Schatt","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02211237738070028,"gpt":0.2325548317197363,"spread":0.2104424543390361,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003954002,0.0001713368,0.0002693936,0.001587322,0.0003586009,0.00290747,0.0002588965,0.0006212762,0.003224638],"category_scores_gemma":[0.0136926,0.00008913727,0.0001866024,0.001898106,0.002000619,0.00115708,0.001711432,0.0007684691,0.000315723],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001251755,"about_ca_system_score_gemma":0.001329328,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003085356,"about_ca_topic_score_gemma":0.004699037,"domain_scores_codex":[0.9975439,0.0006402709,0.0001960269,0.0003559653,0.0008740605,0.0003897954],"domain_scores_gemma":[0.9779863,0.004671345,0.01286854,0.000664407,0.002155745,0.001653659],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002607641,0.0001606841,0.81247,0.0002204837,0.0001606188,0.0006062981,0.0018707,0.005787012,0.001457629,0.08208578,0.009644946,0.08527516],"study_design_scores_gemma":[0.00004309941,0.00008504347,0.9726564,0.000190847,0.00005923632,0.0005281527,0.001142278,0.001572611,0.0007915483,0.008180233,0.0147239,0.00002679873],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9343276,0.003631203,0.002463604,0.00401422,0.00007875392,0.00002797233,0.0002332812,0.00004038289,0.05518309],"genre_scores_gemma":[0.9984425,0.0002962587,0.0001429434,0.0001144691,0.00002892759,0.000003483201,0.000068225,0.000002627148,0.0009006339],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003954002,"threshold_uncertainty_score":0.02091104,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4292731282","doi":"10.1080/09638180.2022.2087706","title":"Save Money to Lose Money? Implications of Opting Out of a Voluntary Audit Review for a Firm’s Cost of Debt*","year":2022,"lang":"en","type":"review","venue":"European Accounting Review","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":"","keywords":"Business; Accrual; Accounting; Debt; Equity (law); Quality audit; Audit; Finance; Earnings management; Context (archaeology); Earnings; Monetary economics; Economics","authors":[{"name":"Vlad‐Andrei Porumb","is_ca":false},{"name":"Yasemin Karaibrahimoglu","is_ca":false},{"name":"Shuo Wang","is_ca":false},{"name":"Gerald J. Lobo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05094264820575046,"gpt":0.305482631081209,"spread":0.2545399828754586,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01984895,0.0001396138,0.0005133252,0.001949497,0.0003208613,0.001969183,0.0007272016,0.001343687,0.00192669],"category_scores_gemma":[0.08914322,0.0001415796,0.0004801963,0.00245191,0.0006455299,0.00089398,0.0003570346,0.0007475327,0.0004047864],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003939033,"about_ca_system_score_gemma":0.01021781,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04080142,"about_ca_topic_score_gemma":0.1265239,"domain_scores_codex":[0.9855106,0.007141564,0.0009732104,0.000603229,0.005013463,0.0007579869],"domain_scores_gemma":[0.9121748,0.03714483,0.0215128,0.002195605,0.024048,0.002923851],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.001508857,0.0001817521,0.08218985,0.01366725,0.001115614,0.0006791499,0.0008648362,0.0006995646,0.001086458,0.01114385,0.1120169,0.7748459],"study_design_scores_gemma":[0.0005604171,0.0007408228,0.3238916,0.02286263,0.002785987,0.001404329,0.001399185,0.001062217,0.001395165,0.002476664,0.6413391,0.00008191359],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.1078335,0.7702034,0.000597602,0.07168175,0.001899779,0.0003049709,0.001570918,0.00004147528,0.04586659],"genre_scores_gemma":[0.7889113,0.1906676,0.0006349967,0.01249921,0.001263296,0.0001181307,0.0005913466,0.00002635964,0.005287851],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.04080142,"threshold_uncertainty_score":0.1049726,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2067049797","doi":"10.1080/09638180902863878","title":"Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research","year":2009,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Regina; York University","funders":"","keywords":"Elite; Accounting research; Dominance (genetics); Constructive; Representation (politics); Political science; Diversity (politics); Accounting; Dissemination; Public relations; Empirical research; Sociology; Business; Law","authors":[{"name":"Sandy Qu","is_ca":true},{"name":"Shujun Ding","is_ca":true},{"name":"Shelley M. Lukasewich","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0448318742291986,"gpt":0.3552694029518447,"spread":0.3104375287226461,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["sts"],"consensus_categories":[],"category_scores_codex":[0.02561393,0.0002700882,0.0004968506,0.01180647,0.02578903,0.02232511,0.001355296,0.001779955,0.006723155],"category_scores_gemma":[0.0705027,0.0002836656,0.0002737172,0.01661533,0.01025297,0.004605981,0.00629404,0.002143498,0.0004312157],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.05163676,"about_ca_system_score_gemma":0.1155185,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8906442,"about_ca_topic_score_gemma":0.9339942,"domain_scores_codex":[0.9816403,0.003650505,0.0006382085,0.001240734,0.008000945,0.004829264],"domain_scores_gemma":[0.9154106,0.01986813,0.005986018,0.003894823,0.03924882,0.01559165],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"qualitative","study_design_scores_codex":[0.0003876656,0.00008083856,0.1574191,0.0005488829,0.0001075042,0.0007344796,0.2141622,0.0002889204,0.002233465,0.2369142,0.05348741,0.3336354],"study_design_scores_gemma":[0.00005951805,0.0001078633,0.2589692,0.0008640307,0.0001611111,0.0004264918,0.1836966,0.0007035038,0.00151049,0.01675183,0.5365488,0.000200475],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5991318,0.01641861,0.002560042,0.1015259,0.001303251,0.0001410749,0.0005152443,0.0001244786,0.2782797],"genre_scores_gemma":[0.9847791,0.003369746,0.0007493707,0.003456957,0.0001771752,0.0000139096,0.00006974569,0.00003165423,0.007352407],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.974211,"threshold_uncertainty_score":0.3746526,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4388125673","doi":"10.1080/09638180.2023.2268677","title":"A Measure of Management’s Withholding of Bad News","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Saint Mary's University","funders":"Economic and Social Research Council; Alliance Manchester Business School, University of Manchester; Strong; London School of Economics and Political Science; Athens University of Economics and Business","keywords":"Stock (firearms); Business; Actuarial science; Crash; Stock price; Econometrics; Economics; Computer science","authors":[{"name":"Vasiliki E. Athanasakou","is_ca":true},{"name":"Martin Walker","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02020895742299687,"gpt":0.2299883992732393,"spread":0.2097794418502424,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003727836,0.0002681935,0.0003612825,0.005320378,0.000429585,0.001292486,0.0005211515,0.0007096545,0.003226728],"category_scores_gemma":[0.0294838,0.000141683,0.0002975258,0.00257469,0.0006309292,0.002148283,0.0009684524,0.0007285154,0.0004931568],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007542173,"about_ca_system_score_gemma":0.0005101546,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001720926,"about_ca_topic_score_gemma":0.002391689,"domain_scores_codex":[0.9980007,0.0004084184,0.0003969823,0.0002029034,0.0008086637,0.0001822911],"domain_scores_gemma":[0.9052981,0.02129686,0.06185863,0.002785232,0.005572286,0.00318888],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001645041,0.0002136585,0.9037085,0.0001891237,0.0003698746,0.0002362281,0.001479413,0.002507595,0.002241763,0.005978014,0.003736377,0.07917487],"study_design_scores_gemma":[0.00001037461,0.0003066643,0.984017,0.00009022787,0.00007926321,0.0002490637,0.000767722,0.002931815,0.000859044,0.003505526,0.007131998,0.00005138098],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9606052,0.001624824,0.00951316,0.001695188,0.000120692,0.0001052863,0.002539244,0.0001039113,0.02369257],"genre_scores_gemma":[0.9962841,0.0003654717,0.00143004,0.00008215921,0.0001560411,0.00003288022,0.0007049211,0.000004258246,0.0009401328],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005320378,"threshold_uncertainty_score":0.01971495,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3164353822","doi":"10.1080/09638180.2021.1924813","title":"New Directions in Auditing Research: Conceptual Repair, Technological Disruption(s), Local Professional Governance and the Battle for Inclusivity","year":2021,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":2,"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":"Battle; Audit; Context (archaeology); Corporate governance; Perspective (graphical); Accounting; Business; Public relations; Conceptual framework; Political science; Engineering ethics; Sociology; Engineering; Computer science; History; Finance; Social science","authors":[{"name":"Bertrand Malsch","is_ca":true},{"name":"Brendan O’Dwyer","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04019089235156201,"gpt":0.3014760926060884,"spread":0.2612852002545263,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.09268525,0.000960567,0.001885988,0.01080332,0.00701683,0.04046245,0.004687855,0.009117617,0.005869118],"category_scores_gemma":[0.05980368,0.0009107696,0.00147855,0.01979984,0.07732898,0.06698765,0.01038326,0.01602175,0.001395259],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01728921,"about_ca_system_score_gemma":0.02744661,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004852529,"about_ca_topic_score_gemma":0.005234808,"domain_scores_codex":[0.9273891,0.05739834,0.00300643,0.003137352,0.007009418,0.002059468],"domain_scores_gemma":[0.8611537,0.109524,0.007556678,0.008770332,0.009829694,0.003165558],"domain_codex":null,"domain_gemma":"methods","domain_candidate":"methods","domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00002112885,0.00004575629,0.001061653,0.002081538,0.00002010894,0.00008221881,0.02123755,0.0003508081,0.00007531105,0.8954719,0.01295315,0.06659887],"study_design_scores_gemma":[0.00001627802,0.00004866917,0.001398535,0.007620858,0.00001903916,0.0002444393,0.05309532,0.0007013472,0.0001033254,0.6907253,0.2459766,0.00005040217],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"review","genre_gemma":"empirical","genre_scores_codex":[0.00731987,0.4659872,0.0244957,0.4571078,0.008009681,0.0001124223,0.00004854379,0.00008708077,0.03683177],"genre_scores_gemma":[0.4223847,0.4711478,0.035601,0.04927777,0.01094656,0.0006478959,0.0001227473,0.000170239,0.009701187],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9073148,"threshold_uncertainty_score":0.4901723,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4388562481","doi":"10.1080/09638180.2023.2273968","title":"‘Whose Story is it?’: Co-production and Psychological Ownership of Narrative Reports","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Data Analysis and Archiving","field":"Social Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University","funders":"","keywords":"Narrative; Context (archaeology); Sociology; Narrative network; Narrative inquiry; Product (mathematics); Production (economics); Narrative criticism; Public relations; Political science; History; Economics; Linguistics","authors":[{"name":"Kai DeMott","is_ca":true},{"name":"Martin Messner","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1349585113315707,"gpt":0.4146069766559182,"spread":0.2796484653243475,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03195909,0.0005209918,0.0005011036,0.004394408,0.003996246,0.01460915,0.001520366,0.001767264,0.003220197],"category_scores_gemma":[0.1668644,0.0007148628,0.0003977311,0.003260338,0.0133244,0.0154758,0.0104161,0.00279552,0.0005959569],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002540841,"about_ca_system_score_gemma":0.002221948,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002216855,"about_ca_topic_score_gemma":0.001911287,"domain_scores_codex":[0.9574795,0.03342617,0.001560718,0.00216883,0.0043322,0.001032559],"domain_scores_gemma":[0.7838307,0.1572364,0.03173135,0.01654447,0.008250511,0.002406601],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001371449,0.00002761656,0.01261882,0.0002341418,0.0000463365,0.0006658316,0.9266706,0.0001410523,0.0009950453,0.02238035,0.00131705,0.03476612],"study_design_scores_gemma":[0.00003275111,0.0001156198,0.02652031,0.00122373,0.000133418,0.002303359,0.8093557,0.002043112,0.003315427,0.04583812,0.1089405,0.0001779543],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8776064,0.00579867,0.04126272,0.01329966,0.0003860748,0.000276513,0.0003849255,0.0001962956,0.06078879],"genre_scores_gemma":[0.9931177,0.000796836,0.003717867,0.0002276117,0.0000846702,0.00008245955,0.00009308661,0.00006590036,0.001813968],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03195909,"threshold_uncertainty_score":0.1690179,"prediction_status":"machine_predicted_unvalidated"},"labels":[{"model":"gemma","categories":[],"domain":null,"study_design":"qualitative","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"low"},{"model":"gpt","categories":[],"domain":null,"study_design":"design_other","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"low"}],"label_agreement":"split"},{"id":"W4379386368","doi":"10.1080/09638180.2023.2218410","title":"Media Co-Coverage and Overreaction in Cross-Industry Information Transfers","year":2023,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Ottawa","funders":"City University of Hong Kong; University of Southern California","keywords":"Earnings surprise; Earnings; Business; Surprise; Media coverage; Stock (firearms); Salient; Monetary economics; Stock exchange; Accounting; Economics; Post-earnings-announcement drift; Finance; Earnings response coefficient","authors":[{"name":"Jingjing Xia","is_ca":false},{"name":"Rengong Zhang","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03351567719916523,"gpt":0.2560030162893754,"spread":0.2224873390902102,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002244675,0.0003128123,0.0003386075,0.001643043,0.0003727562,0.001821931,0.0003791956,0.000830682,0.004659591],"category_scores_gemma":[0.02591949,0.0002201132,0.0002610937,0.001105201,0.0006871393,0.001693536,0.001358142,0.0007436426,0.000476433],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005190035,"about_ca_system_score_gemma":0.0002831031,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001659184,"about_ca_topic_score_gemma":0.00147061,"domain_scores_codex":[0.9982395,0.0005488374,0.0001331699,0.0003186005,0.0005091615,0.0002506246],"domain_scores_gemma":[0.9540714,0.02424112,0.01641368,0.002501553,0.001838893,0.0009334196],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001629534,0.0008609088,0.863269,0.0004157723,0.0004718979,0.001429926,0.003557669,0.002534125,0.01733469,0.005386678,0.001154782,0.101955],"study_design_scores_gemma":[0.00003367685,0.0002895452,0.9855962,0.00006099632,0.0002582753,0.0005031319,0.001984349,0.002572847,0.004390856,0.002422539,0.001866266,0.00002141963],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9883884,0.0007713278,0.001093078,0.0002705211,0.00002275156,0.00002879533,0.00007410193,0.00001952509,0.009331634],"genre_scores_gemma":[0.9990435,0.0001402584,0.000146065,0.00004499564,0.00003726845,0.000006702383,0.0000368232,0.000002948336,0.0005413209],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004659591,"threshold_uncertainty_score":0.01558787,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4401787968","doi":"10.1080/09638180.2024.2386144","title":"Tax Employee Careers and Corporate Tax Outcomes*","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Accounting; Corporate tax; Business; Deferred tax; Double taxation; Economics; Tax avoidance; State income tax; Finance; Tax reform; Public economics; Gross income","authors":[{"name":"John Li","is_ca":true},{"name":"Oliver Nnamdi Okafor","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.039037418707437,"gpt":0.2475352557882084,"spread":0.2084978370807714,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00139482,0.0001304603,0.0001433402,0.001232961,0.0004960775,0.0007790434,0.0002045894,0.0003226127,0.00367153],"category_scores_gemma":[0.00505845,0.00005456222,0.0003275122,0.001501064,0.0002570856,0.0003552711,0.0006692886,0.0006679686,0.000465031],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004844354,"about_ca_system_score_gemma":0.00081038,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00315515,"about_ca_topic_score_gemma":0.00765282,"domain_scores_codex":[0.999517,0.0001513919,0.00003851085,0.00002833669,0.000130348,0.0001344869],"domain_scores_gemma":[0.9919166,0.001333823,0.004662543,0.0001883496,0.0007344324,0.00116421],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008041588,0.0001949613,0.9719769,0.00005265967,0.00006817443,0.00006200253,0.0002224934,0.000360889,0.00005999979,0.001281239,0.001112776,0.02452746],"study_design_scores_gemma":[0.000005068235,0.00008425031,0.994581,0.00008584615,0.00003495722,0.0001328657,0.0005087531,0.0003648637,0.00007332971,0.000721255,0.003400702,0.00000697516],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9898454,0.002494028,0.0001880022,0.001010344,0.00003933631,0.0000125696,0.0003516472,0.000003604562,0.006055248],"genre_scores_gemma":[0.9972847,0.0009787963,0.00009923681,0.00006453756,0.00002469521,0.000005327843,0.0002352799,0.000001403826,0.001306],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00367153,"threshold_uncertainty_score":0.01228249,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4408378089","doi":"10.1080/09638180.2025.2476760","title":"The Effect of Cybersecurity Breaches on Analysts’ Earnings Forecasts","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"","keywords":"Earnings; Business; Accounting; Data breach; Computer security; Computer science","authors":[{"name":"Chih‐Ying Chen","is_ca":false},{"name":"Beng Wee Goh","is_ca":false},{"name":"Jimmy Lee","is_ca":false},{"name":"Na Li","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.006905246994717701,"gpt":0.2272833109184971,"spread":0.2203780639237794,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00455243,0.0002909049,0.0002341318,0.001990368,0.0004758765,0.001743061,0.0003342295,0.0007583726,0.002398898],"category_scores_gemma":[0.06662758,0.000164372,0.0004442679,0.001450891,0.0005752657,0.002038356,0.001367388,0.001617241,0.0004188191],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008816654,"about_ca_system_score_gemma":0.0009810845,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01046574,"about_ca_topic_score_gemma":0.0115474,"domain_scores_codex":[0.9964314,0.0009574025,0.0005049024,0.0003794561,0.00130405,0.0004228474],"domain_scores_gemma":[0.8051461,0.06415742,0.1116467,0.00574184,0.01057699,0.00273082],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001531666,0.00007037237,0.9706491,0.0000462765,0.0001432254,0.0001565627,0.000814266,0.002729534,0.0003690834,0.0007519409,0.0009022671,0.02321417],"study_design_scores_gemma":[0.000006163393,0.0001137251,0.9921246,0.00009188716,0.00007942666,0.0000998904,0.001263626,0.002758014,0.0007302833,0.001103027,0.001601666,0.00002777077],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9923708,0.001006113,0.0006973864,0.001231499,0.00004065812,0.00001158797,0.000340095,0.00002240292,0.004279356],"genre_scores_gemma":[0.9990482,0.0003019532,0.0001232946,0.0000437333,0.00003357298,0.00000252827,0.0001489725,0.000002608792,0.000295087],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01046574,"threshold_uncertainty_score":0.02407581,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3022387591","doi":"10.1080/09638180.2020.1756885","title":"Press Release Management around Accelerated Share Repurchases","year":2020,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Wilfrid Laurier University","funders":"","keywords":"Share repurchase; Business; Stock price; Open market operation; Stock (firearms); Popularity; Share price; Monetary economics; Finance; Shareholder; Economics; Corporate governance; Stock exchange; Monetary policy","authors":[{"name":"Kai Chen","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1000664440970297,"gpt":0.2448562633008283,"spread":0.1447898192037986,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003503848,0.0003701796,0.0002672858,0.002312864,0.0006547387,0.002618429,0.0006145826,0.0008839967,0.01917045],"category_scores_gemma":[0.03560254,0.0002013065,0.0002228985,0.001612548,0.0006112253,0.001899538,0.0009603181,0.00101856,0.004407329],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005878779,"about_ca_system_score_gemma":0.0005336801,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00109329,"about_ca_topic_score_gemma":0.001480541,"domain_scores_codex":[0.9965302,0.001262173,0.0003164563,0.0003710825,0.001217923,0.0003022211],"domain_scores_gemma":[0.9110693,0.03324221,0.04128519,0.003674448,0.007382265,0.00334648],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.001598696,0.0005044409,0.3366275,0.001823477,0.0002928758,0.003935109,0.009388486,0.0005133894,0.01805411,0.008046051,0.09094846,0.5282674],"study_design_scores_gemma":[0.0001038784,0.001090561,0.7831369,0.0007668168,0.0002096212,0.004534225,0.01016846,0.001304363,0.007053049,0.002071553,0.1894502,0.0001103299],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8555435,0.009657361,0.004028414,0.009272405,0.0009605785,0.0002848351,0.001751856,0.001073549,0.1174276],"genre_scores_gemma":[0.9746836,0.002879264,0.001164412,0.001316031,0.001525144,0.00005981189,0.0006219349,0.00009616666,0.01765367],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01917045,"threshold_uncertainty_score":0.0641315,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4410958023","doi":"10.1080/09638180.2025.2510331","title":"Stigma Power, Race, and Public Accountability: An Exploration of the Hard Lockdown of Public Housing in Melbourne","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Homelessness and Social Issues","field":"Health Professions","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"","funders":"Durham University; University of St Andrews; Trent University; University of Warwick; Nottingham Trent University","keywords":"Accountability; Race (biology); Power (physics); Business; Political science; Public administration; Accounting; Sociology; Gender studies; Physics; Law","authors":[{"name":"Belete J. Bobe","is_ca":false},{"name":"Mercy Denedo","is_ca":false},{"name":"Amanze Ejiogu","is_ca":false},{"name":"Muhammad Azizul Islam","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.136068983666579,"gpt":0.4202326547637308,"spread":0.2841636710971518,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01093326,0.0002949546,0.0006720191,0.001725851,0.004692171,0.004693876,0.00129174,0.001825221,0.002022919],"category_scores_gemma":[0.011122,0.0003833027,0.0004451142,0.002268462,0.008730875,0.004831336,0.00600829,0.002572399,0.0001198546],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01349459,"about_ca_system_score_gemma":0.02371191,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1183044,"about_ca_topic_score_gemma":0.2461827,"domain_scores_codex":[0.9922447,0.005467386,0.0002216922,0.0001868157,0.0008676481,0.001011874],"domain_scores_gemma":[0.988807,0.007449622,0.001750619,0.0002451181,0.0009081441,0.0008396229],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.00006695488,0.0001099356,0.008282895,0.00559714,0.00006983539,0.001748097,0.8679047,0.0001959894,0.0004075854,0.0226811,0.005916834,0.08701896],"study_design_scores_gemma":[0.00001241119,0.0001536527,0.05682297,0.00952086,0.00009743443,0.0007381745,0.857375,0.0001770271,0.0002266626,0.002415745,0.07240708,0.0000530983],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7602503,0.1645536,0.0006563533,0.04432438,0.0006244789,0.0001679251,0.00005554518,0.000008617042,0.02935875],"genre_scores_gemma":[0.9459775,0.04932341,0.0002229481,0.00242125,0.0001396457,0.00006210672,0.00001854017,0.000008666404,0.001825967],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1183044,"threshold_uncertainty_score":0.2352315,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4416975975","doi":"10.1080/09638180.2025.2589183","title":"‘Are we good? or do we need to keep going?’: unraveling auditors’ comfort with evidence sufficiency determinations","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"HEC Montréal","funders":"American Institute of Certified Public Accountants","keywords":"Audit; Accrual","authors":[{"name":"Elizabeth C. Altiero","is_ca":false},{"name":"Lisa Baudot","is_ca":false},{"name":"Mouna Hazgui","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02666351992340364,"gpt":0.273321240078936,"spread":0.2466577201555324,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.2136182,0.0003736289,0.001069159,0.002313354,0.005303424,0.01819908,0.002008565,0.004090148,0.0009528056],"category_scores_gemma":[0.3415032,0.0009299301,0.0007891892,0.001904134,0.02003598,0.01419001,0.01050326,0.008264939,0.0003206304],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.007255805,"about_ca_system_score_gemma":0.01866693,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005316483,"about_ca_topic_score_gemma":0.005886801,"domain_scores_codex":[0.6592684,0.2980733,0.0126928,0.004350937,0.01996303,0.005651543],"domain_scores_gemma":[0.5727668,0.336285,0.04094824,0.01385426,0.03004161,0.006104081],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002936308,0.0001070934,0.01846228,0.001892596,0.0002038005,0.0007666349,0.7861453,0.0005160681,0.002194853,0.03663668,0.006314042,0.146467],"study_design_scores_gemma":[0.0001502912,0.0005845297,0.03751493,0.005987871,0.0002408075,0.001506179,0.7022195,0.002234893,0.002509836,0.09737162,0.1492594,0.0004201958],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7442501,0.0328496,0.04566298,0.1331268,0.0009983524,0.0003381064,0.0000581414,0.0001734843,0.04254237],"genre_scores_gemma":[0.9875063,0.002839374,0.003954172,0.004795044,0.000161113,0.00006680666,0.00001447885,0.00002434084,0.0006382833],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2136182,"threshold_uncertainty_score":0.9697488,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4392241856","doi":"10.1080/09638180.2024.2315142","title":"The Effect of Fair Value Accounting on Firm Public Debt – Evidence from Business Combinations Under Common Control","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Debt; Business; Control (management); Value (mathematics); Fair value; Enterprise value; Economics; Finance; Statistics; Management","authors":[{"name":"Massimiliano Bonacchi","is_ca":false},{"name":"Antonio Marra","is_ca":false},{"name":"Ron Shalev","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01524220557002626,"gpt":0.246510440374995,"spread":0.2312682348049687,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01502075,0.000410088,0.0009070215,0.00176042,0.001156267,0.003295171,0.0009874589,0.001313724,0.003341092],"category_scores_gemma":[0.07641354,0.0002647376,0.001249308,0.002321218,0.003361898,0.002392753,0.002560585,0.001569399,0.0002550538],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001517482,"about_ca_system_score_gemma":0.001150731,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01645958,"about_ca_topic_score_gemma":0.00896272,"domain_scores_codex":[0.9812487,0.009241894,0.001494451,0.002338832,0.003620206,0.002055842],"domain_scores_gemma":[0.7387493,0.1041272,0.1274877,0.02040234,0.003740333,0.005493],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001847915,0.0008513568,0.9514104,0.00008799953,0.0009480088,0.0003610399,0.0006519572,0.004113774,0.000541114,0.009149801,0.0009062853,0.0291304],"study_design_scores_gemma":[0.0002919987,0.001485512,0.9678389,0.00009527937,0.0008882509,0.0002930661,0.001271743,0.0117418,0.001902149,0.01083157,0.00326936,0.00009038644],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9960523,0.0003845677,0.0006211517,0.0004266095,0.00001487127,0.00002437165,0.0001354593,0.00001314621,0.00232754],"genre_scores_gemma":[0.9994703,0.0000628237,0.00009475327,0.00002946729,0.000016332,0.000005936261,0.00008852559,0.000001803585,0.0002301292],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01645958,"threshold_uncertainty_score":0.07943821,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4410031814","doi":"10.1080/09638180.2025.2497318","title":"The Effects of Control Systems on Cooperation under Environmental Risk","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Western University","funders":"Georgia State University","keywords":"Accounting; Business; Control (management); Risk analysis (engineering); Economics; Management","authors":[{"name":"Robert Grasser","is_ca":false},{"name":"Michael Majerczyk","is_ca":false},{"name":"Di Yang","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.00892919817595741,"gpt":0.2824338748732476,"spread":0.2735046766972902,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01124953,0.0005718103,0.0004214261,0.000801446,0.0008220362,0.002247424,0.0007763814,0.001102824,0.004411116],"category_scores_gemma":[0.03680224,0.0002388524,0.0007701981,0.0004363764,0.004928004,0.002463673,0.002223321,0.001092918,0.0001492999],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00190751,"about_ca_system_score_gemma":0.001003497,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001910203,"about_ca_topic_score_gemma":0.001066269,"domain_scores_codex":[0.9892508,0.006896279,0.0005360005,0.0009622666,0.001559277,0.0007954597],"domain_scores_gemma":[0.9376784,0.04129256,0.01178062,0.005421382,0.002616331,0.001210674],"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":[0.001812276,0.001023376,0.05859683,0.002208377,0.001300007,0.0004936821,0.00382479,0.06171378,0.006910652,0.6031696,0.001333938,0.2576126],"study_design_scores_gemma":[0.0008026913,0.004879814,0.2419068,0.001582623,0.00168111,0.0006148854,0.003504155,0.09198532,0.01179742,0.6156099,0.02536658,0.0002686599],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8354574,0.009334246,0.08257011,0.004361962,0.0001971123,0.0002463638,0.0001184189,0.00009228462,0.06762215],"genre_scores_gemma":[0.9965199,0.0007186981,0.0021831,0.00008898292,0.00002828483,0.00004576257,0.00001349919,0.000004123414,0.0003976368],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01124953,"threshold_uncertainty_score":0.0594939,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4403545613","doi":"10.1080/09638180.2024.2413002","title":"‘We Can Help!’ Stories of Professional Accountants’ Quest for Social Worth","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Management and Organizational Studies","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"Fonds de Recherche du Québec-Société et Culture","keywords":"Accounting; Business; Public relations; Political science","authors":[{"name":"Claire-France Picard","is_ca":true},{"name":"Michelle Rodrigue","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03547472489913962,"gpt":0.283830775358915,"spread":0.2483560504597754,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01661907,0.0005493878,0.0004953563,0.001579643,0.007935347,0.007621397,0.001180587,0.004516026,0.002611079],"category_scores_gemma":[0.03468448,0.0004397413,0.0005155433,0.001969755,0.01810134,0.01203055,0.006431541,0.006354541,0.0005240269],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00372679,"about_ca_system_score_gemma":0.003141065,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005486383,"about_ca_topic_score_gemma":0.01019023,"domain_scores_codex":[0.9746287,0.02201475,0.0003952647,0.0004973735,0.001452307,0.001011608],"domain_scores_gemma":[0.9695297,0.02359704,0.002891014,0.0007953923,0.001494607,0.001692094],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.00009057015,0.00003053825,0.002045024,0.0006867601,0.00003967796,0.002072997,0.8301284,0.0000775875,0.0002725663,0.05150436,0.06891319,0.04413832],"study_design_scores_gemma":[0.00001975156,0.00006027165,0.003148989,0.001345698,0.00003486346,0.002498683,0.5300331,0.0001485539,0.0002614578,0.009073463,0.4533235,0.00005164563],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.406502,0.1062241,0.004333179,0.3679795,0.002793612,0.00007472202,0.0001114941,0.000100329,0.111881],"genre_scores_gemma":[0.9390752,0.02688211,0.0007983256,0.02300686,0.001027748,0.00005573474,0.00004359531,0.00004440736,0.009066018],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01661907,"threshold_uncertainty_score":0.0878911,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4415105086","doi":"10.1080/09638180.2025.2564794","title":"Trust, Corporate Social Responsibility, and the Market Pricing of Corporate Earnings","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, 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":"Trent University","funders":"","keywords":"Earnings; Corporate governance; Corporate social responsibility; Earnings management; Corporate finance; Corporate security","authors":[{"name":"Eli Bartov","is_ca":false},{"name":"Yan Li","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01910133943694157,"gpt":0.2312791427117082,"spread":0.2121778032747667,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002408381,0.0001210068,0.0001818837,0.0006302603,0.0002574692,0.001695014,0.0001495251,0.0004358941,0.002213446],"category_scores_gemma":[0.01724012,0.0000626398,0.0001656763,0.0005607383,0.0006898728,0.0009431321,0.0006189086,0.0003787224,0.0001437345],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000656142,"about_ca_system_score_gemma":0.0006732832,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002945282,"about_ca_topic_score_gemma":0.003577415,"domain_scores_codex":[0.9988461,0.0005323445,0.0000794003,0.00007747827,0.0003242962,0.0001403423],"domain_scores_gemma":[0.9715864,0.009936322,0.01504634,0.000748758,0.001774424,0.0009078083],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006685894,0.0005056806,0.787797,0.0003640877,0.0003688847,0.0004047488,0.002625976,0.004464942,0.004776985,0.02831078,0.00239444,0.1673179],"study_design_scores_gemma":[0.00001786885,0.0002391776,0.9786725,0.00009258719,0.00008410654,0.0001051351,0.001420319,0.00459216,0.0008317235,0.0109427,0.002975269,0.00002648277],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9853695,0.001281228,0.001174915,0.0009463709,0.00002281958,0.000009712287,0.00003687475,0.000007661468,0.01115095],"genre_scores_gemma":[0.9994197,0.0002273383,0.00007106783,0.00002010046,0.00001232328,0.00000120772,0.000009060343,8.084974e-7,0.0002383617],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002945282,"threshold_uncertainty_score":0.01273692,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4401076293","doi":"10.1080/09638180.2024.2373209","title":"Regional Social Capital and Non-GAAP Earnings Disclosure","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, 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":"Saint Mary's University","funders":"","keywords":"Accounting; Business; Earnings; Social capital; Earnings quality; Earnings response coefficient; Political science; Accrual","authors":[{"name":"Mohammad Hendijani Zadeh","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01159401255638812,"gpt":0.2248266261605067,"spread":0.2132326136041186,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001168577,0.0001108352,0.0001675605,0.0008312541,0.000211563,0.0008128149,0.0003229789,0.0002663247,0.002343287],"category_scores_gemma":[0.00852839,0.00005703341,0.0002354679,0.001177028,0.0003546703,0.0004568373,0.0008281955,0.0003262756,0.0002209897],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004669052,"about_ca_system_score_gemma":0.0005463298,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008053363,"about_ca_topic_score_gemma":0.01089477,"domain_scores_codex":[0.998903,0.000364258,0.0001019229,0.0001507368,0.0002565122,0.0002234978],"domain_scores_gemma":[0.9751871,0.003652275,0.01847303,0.0008621997,0.0009647448,0.0008606224],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007547418,0.00006930618,0.985126,0.00003722734,0.0001058494,0.0001408916,0.0004226529,0.0012194,0.0002237009,0.001337848,0.0004615046,0.01078005],"study_design_scores_gemma":[0.000005896756,0.00006629031,0.995598,0.00002663132,0.0000426916,0.0001054952,0.0006273871,0.001156766,0.0002536807,0.000626482,0.001483931,0.00000672978],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996734,0.0003294507,0.0003742162,0.0002297696,0.000005084867,0.000008983197,0.0002515315,0.000005780192,0.002061173],"genre_scores_gemma":[0.9994332,0.00007990364,0.00007641842,0.000009267319,0.000007727599,0.000003078174,0.00010812,6.064348e-7,0.000281653],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008053363,"threshold_uncertainty_score":0.01601297,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4416261178","doi":"10.1080/09638180.2025.2585051","title":"Investors’ Quantitative Disclosure: Target Prices by Short Sellers","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, 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":"McGill University; Institute on Governance","funders":"Institute for Human Ecology, Catholic University of America","keywords":"Quantitative analysis (chemistry); Sample (material); Accrual","authors":[{"name":"Alexandre Madelaine","is_ca":false},{"name":"Luc Paugam","is_ca":true},{"name":"Hervé Stolowy","is_ca":false},{"name":"Wuyang Zhao","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01471938762018483,"gpt":0.2472208793091911,"spread":0.2325014916890063,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005775625,0.0001348708,0.0002698054,0.0006517687,0.0004064954,0.002934613,0.0003430466,0.0010175,0.003929522],"category_scores_gemma":[0.0532246,0.0001598825,0.0001547737,0.0006947503,0.0005165396,0.00338813,0.0008650523,0.0009101784,0.0003468959],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004816979,"about_ca_system_score_gemma":0.0003642496,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0006385451,"about_ca_topic_score_gemma":0.0008047935,"domain_scores_codex":[0.9971693,0.001208626,0.0003098662,0.0002719997,0.0008404389,0.0001997408],"domain_scores_gemma":[0.9086955,0.04410679,0.04011641,0.003818546,0.002420047,0.0008426594],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001748701,0.000346214,0.7624769,0.0003949406,0.0003107535,0.001434206,0.005916688,0.003683308,0.009851602,0.04551114,0.004645369,0.1636803],"study_design_scores_gemma":[0.0002843626,0.0009984497,0.8387269,0.0003893234,0.000320487,0.002491199,0.008084301,0.03429052,0.01349245,0.07287041,0.02785724,0.0001943053],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9754765,0.001072342,0.005012057,0.002023833,0.00004148807,0.00004197696,0.0002095089,0.00002588263,0.01609644],"genre_scores_gemma":[0.9987351,0.0001370677,0.0003541971,0.00007743901,0.00004916515,0.000004155023,0.00003664965,0.000002725502,0.0006035626],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005775625,"threshold_uncertainty_score":0.03054482,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4402926904","doi":"10.1080/09638180.2024.2404218","title":"Accruals and Long-Term Nonfinancial Assets and Liabilities","year":2024,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Auditing, Earnings Management, 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":"Université Laval","funders":"","keywords":"Accrual; Business; Accounting; Term (time); Current liability; Working capital; Actuarial science; Earnings","authors":[{"name":"Carl Brousseau","is_ca":true},{"name":"Cédric Poretti","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01255648656048959,"gpt":0.2381022823049448,"spread":0.2255457957444553,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003435417,0.0006827136,0.0005491412,0.001915256,0.0003529633,0.003140769,0.001063808,0.00065186,0.004601037],"category_scores_gemma":[0.01844086,0.0002764042,0.0008874912,0.002924627,0.0008622302,0.00429241,0.0009524993,0.001282686,0.000795692],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001337495,"about_ca_system_score_gemma":0.001714944,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008228522,"about_ca_topic_score_gemma":0.007066434,"domain_scores_codex":[0.9983807,0.0007299969,0.0001150762,0.0003138955,0.0003339418,0.0001264454],"domain_scores_gemma":[0.9851953,0.00716194,0.005109816,0.001225655,0.000899052,0.0004083002],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002923788,0.0003010251,0.3586059,0.0003678496,0.0005011521,0.0003367032,0.0008158345,0.1619732,0.0006093913,0.280707,0.006139718,0.1893498],"study_design_scores_gemma":[0.00003646562,0.0002693941,0.2945394,0.0005412445,0.0002247712,0.0005438162,0.0005080464,0.2882633,0.0009172541,0.3574146,0.05663193,0.0001097473],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5902573,0.02590682,0.3136946,0.01201148,0.000528799,0.0001645663,0.003682098,0.0007082631,0.05304605],"genre_scores_gemma":[0.974897,0.004201496,0.01271452,0.0002168384,0.0002090534,0.00005037946,0.001060216,0.00003941727,0.006611099],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008228522,"threshold_uncertainty_score":0.01816845,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4415994446","doi":"10.1080/09638180.2025.2582475","title":"Suppliers’ pre-existing information environments and spillover effects of customer ESG disclosure mandates: evidence from China’s global supply chain networks","year":2025,"lang":"en","type":"article","venue":"European Accounting Review","topic":"Supply Chain and Inventory Management","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":"Supply chain; Spillover effect; Supply chain management; Chain (unit); Corporate governance","authors":[{"name":"Xin Chen","is_ca":false},{"name":"Jeong‐Bon Kim","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.007800890070688287,"gpt":0.2248979749906306,"spread":0.2170970849199423,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00342095,0.0002686634,0.0003265833,0.0015423,0.001026262,0.001570566,0.0004273315,0.0003721494,0.00390599],"category_scores_gemma":[0.009365411,0.0001661614,0.0004294282,0.003095197,0.001058738,0.001506892,0.001998089,0.0004616939,0.0002355572],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001562517,"about_ca_system_score_gemma":0.001781454,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.03681943,"about_ca_topic_score_gemma":0.03906603,"domain_scores_codex":[0.9979385,0.0007578723,0.000156613,0.0003222423,0.0005104663,0.0003143539],"domain_scores_gemma":[0.9807433,0.006001306,0.008426618,0.001437688,0.002597842,0.0007932315],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001367673,0.00008509568,0.9674513,0.0001583858,0.0002001917,0.0004381714,0.002725027,0.001564098,0.0004271624,0.003138497,0.0006384776,0.02303677],"study_design_scores_gemma":[0.00001297398,0.0001107524,0.9905122,0.0001030046,0.0001914995,0.00007044524,0.003605104,0.0009938148,0.0006453417,0.0006528075,0.00308173,0.00002039095],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.992741,0.0005581232,0.0003965347,0.0002870967,0.000006682191,0.00001778254,0.0002288011,0.000006352314,0.005757619],"genre_scores_gemma":[0.9991291,0.0002978019,0.00007616268,0.00004252952,0.000007168778,0.000005644725,0.0001361858,0.000001213158,0.0003042181],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03681943,"threshold_uncertainty_score":0.07321024,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}