{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":4,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":4,"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":"a33ccdf6d632","filters":{"venue":"International Journal of Critical Accounting"}},"results":[{"id":"W4230002824","doi":"10.1504/ijca.2016.081628","title":"The reverse side effects of mark to market accounting: Exista and the saga of leveraged paper profits","year":2016,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Financial Reporting and Valuation Research","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":"Western University","funders":"","keywords":"Equity (law); Accounting; Business; Fair value; Finance; Economics","authors":[{"name":"Már Wolfgang Mixa","is_ca":false},{"name":"Murray Bryant","is_ca":true},{"name":"Þröstur Olaf Sigurjónsson","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02020135329708664,"gpt":0.3085508900289672,"spread":0.2883495367318806,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.00534994,0.0001236936,0.000270896,0.0002025208,0.0001755629,0.0002789334,0.0005795191,0.00005152505,0.00008247342],"category_scores_gemma":[0.04886868,0.00006129828,0.0001474827,0.0002115481,0.0003547083,0.0009247333,0.0003098263,0.0002064244,0.00001107114],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00003517599,"about_ca_system_score_gemma":0.00008751724,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00009853022,"about_ca_topic_score_gemma":0.00001090889,"domain_scores_codex":[0.9973024,0.00007741849,0.0009490618,0.0001460629,0.001278743,0.0002462884],"domain_scores_gemma":[0.9918749,0.004120042,0.0007978746,0.0001567865,0.003027021,0.00002332819],"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":[0.006116481,0.0005144626,0.1109239,0.001416727,0.0006790568,0.0002450958,0.0005348908,0.0000226595,0.07538565,0.3614491,0.02645242,0.4162595],"study_design_scores_gemma":[0.01233521,0.0002034877,0.6698497,0.006308545,0.000518913,0.0002157468,0.001565094,0.001790028,0.01308747,0.1302785,0.1629858,0.0008615467],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9293933,0.000289244,0.001610739,0.05426653,0.00168196,0.0003741182,0.000003780866,0.0000114239,0.0123689],"genre_scores_gemma":[0.9972432,0.00003334011,0.0002331118,0.001031928,0.001047162,0.000008126058,2.965873e-7,0.00001466686,0.0003882126],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5589257,"threshold_uncertainty_score":0.9591431,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2285133215","doi":"10.1504/ijca.2015.071989","title":"Fair value in International Accounting Standard setting: literature review and critical analysis on its practice in the different accounting standards","year":2015,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","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":"Université de Moncton","funders":"","keywords":"Fair value; Accounting; Mark-to-market accounting; Valuation (finance); Accounting standard; Financial accounting; Positive accounting; Accounting information system; Business; International Financial Reporting Standards; Value (mathematics); Economics; Mathematics; Statistics","authors":[{"name":"Donatien Avelé","is_ca":true},{"name":"Patrice Nyengué Édimo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01436251926320514,"gpt":0.3297596340914353,"spread":0.3153971148282302,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.008605178,0.0004383001,0.0007588972,0.001404776,0.0001606751,0.002716463,0.001509233,0.000142958,0.0001163218],"category_scores_gemma":[0.1988834,0.0003436635,0.0002666363,0.001466378,0.000162562,0.006046921,0.0006291122,0.00155536,0.00001627442],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005309115,"about_ca_system_score_gemma":0.0001240939,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00007740509,"about_ca_topic_score_gemma":0.00004022012,"domain_scores_codex":[0.9930632,0.0001926971,0.001633542,0.0005586213,0.003944359,0.0006076105],"domain_scores_gemma":[0.9862974,0.002491063,0.005563642,0.0002685667,0.005318015,0.00006132082],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.002819232,0.003708171,0.3422557,0.005822249,0.002936858,0.008879474,0.006296822,0.006797099,0.0001957588,0.4774892,0.02970101,0.1130984],"study_design_scores_gemma":[0.01010205,0.0004301451,0.1210118,0.03698858,0.005665929,0.001142372,0.01450737,0.02947114,0.00008852137,0.03221162,0.7450839,0.00329656],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.4265028,0.02570065,0.05672596,0.4276491,0.008230589,0.001593446,0.0002427928,0.0002187307,0.05313599],"genre_scores_gemma":[0.9772015,0.0008470662,0.0007453418,0.01841671,0.002686522,0.00001649087,0.00002116583,0.00004324383,0.00002202307],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.7153829,"threshold_uncertainty_score":0.9999015,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2139093305","doi":"10.1504/ijca.2010.033433","title":"Finding the cash flows in the profit-pollution nexus: petroleum refineries in Canada","year":2010,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Energy, Environment, Economic Growth","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":true},"ca_institutions":"Toronto Metropolitan University","funders":"","keywords":"Oil refinery; Profit (economics); Nexus (standard); Pollution; Petroleum; Revenue; Petroleum industry; Natural resource economics; Business; Cash; Cash flow; Economics; Finance; Waste management; Environmental economics; Environmental science; Engineering; Environmental engineering; Microeconomics","authors":[{"name":"Vanessa Magness","is_ca":true},{"name":"Marzieh Sabetjoo","is_ca":true},{"name":"Aziz Guergachi","is_ca":true},{"name":"Muhammad Khalid Gill","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01678378882872375,"gpt":0.2330734780205423,"spread":0.2162896891918186,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001664696,0.00009780233,0.000194515,0.0001938419,0.00006012284,0.0001544727,0.0006983121,0.00004850569,0.0001734807],"category_scores_gemma":[0.001060978,0.00007629775,0.00006450197,0.00008786629,0.00007268562,0.0005108638,0.00006862616,0.0006385379,0.00001617593],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004727962,"about_ca_system_score_gemma":0.0001253839,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.1008928,"about_ca_topic_score_gemma":0.3594352,"domain_scores_codex":[0.9985923,0.00002888435,0.0008671999,0.0001443624,0.0001380961,0.0002292111],"domain_scores_gemma":[0.9991154,0.0003391652,0.0003488208,0.0001244345,0.00004245711,0.00002972704],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002493174,0.00006390274,0.6160716,0.00001008622,0.00003032746,0.00009978987,0.0004634195,0.003347371,0.0002586139,0.3785478,0.0003109201,0.0007711973],"study_design_scores_gemma":[0.0009366174,0.00003128644,0.877764,0.0000726252,0.000008006613,0.0003153997,0.002223422,0.01714696,0.0001433048,0.07155664,0.02951139,0.0002903274],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9698196,0.0001569163,0.000226906,0.02366052,0.001534341,0.00004133901,0.00002015842,0.000001836465,0.004538368],"genre_scores_gemma":[0.9976873,0.00001457715,0.0002991766,0.001423008,0.0005332705,0.000006822052,0.000001641733,0.00001063705,0.00002353762],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3069912,"threshold_uncertainty_score":0.9050944,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4247226910","doi":"10.1504/ijca.2019.103832","title":"Accounting reporting standards: attitudes toward cash flow reporting and the impact on share price","year":2019,"lang":"en","type":"article","venue":"International Journal of Critical Accounting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Earnings per share; Cash flow; Share price; Business; Earnings; Audit; Accounting standard; Financial accounting; Accounting information system; Finance; Stock exchange","authors":[{"name":"Donna Whitten","is_ca":false},{"name":"Tantatape Brahmasrene","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01845193174482899,"gpt":0.3233431211675823,"spread":0.3048911894227533,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.009620283,0.000378573,0.0007301604,0.0003845848,0.000300937,0.002351929,0.0009016088,0.0000992838,0.0006927527],"category_scores_gemma":[0.1828002,0.0002591448,0.0004231608,0.0003395394,0.0002062134,0.00336014,0.0007412866,0.00094802,0.00007468805],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003102718,"about_ca_system_score_gemma":0.0001304692,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002627316,"about_ca_topic_score_gemma":0.000006100361,"domain_scores_codex":[0.9930864,0.00004025164,0.003346116,0.0004670865,0.002481899,0.0005782628],"domain_scores_gemma":[0.9266845,0.001194565,0.06786107,0.0003185271,0.003895032,0.00004629013],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001209703,0.00029203,0.8348917,0.0009617923,0.0007964328,0.001365683,0.0007110817,0.006613158,0.0006073478,0.03960455,0.004656611,0.1082899],"study_design_scores_gemma":[0.01111011,0.0002280555,0.7631293,0.009689275,0.0006637764,0.002413673,0.004611117,0.08222935,0.0003533443,0.02683193,0.09621381,0.002526247],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9589346,0.0002816298,0.014047,0.00707107,0.002070115,0.0003229439,0.00001278125,0.00008958821,0.01717026],"genre_scores_gemma":[0.9920654,0.00001825871,0.0007843333,0.002642179,0.004322171,0.000006281324,0.000006214639,0.0000612658,0.00009394135],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1731799,"threshold_uncertainty_score":0.9999861,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}