{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":74,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":74,"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":"4beef71469a9","filters":{"venue":"Journal of Accounting Research"}},"results":[{"id":"W3124397182","doi":"10.1111/1475-679x.00102","title":"Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1219,"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":"Enforcement; Accounting; Earnings; Business; Sample (material); Construct (python library); Accounting research; Actuarial science; Computer science; Political science","authors":[{"name":"Ole‐Kristian Hope","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04799127806634113,"gpt":0.3715510891727168,"spread":0.3235598111063757,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003174114,0.0002205372,0.0002620801,0.001450614,0.0003709831,0.001592328,0.0002923548,0.0004332101,0.001360248],"category_scores_gemma":[0.01725947,0.0001886314,0.0002060889,0.002523515,0.0006424363,0.001077115,0.0006534082,0.0007123608,0.0001944229],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002345411,"about_ca_system_score_gemma":0.0002304902,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002533928,"about_ca_topic_score_gemma":0.00233676,"domain_scores_codex":[0.9986314,0.000539094,0.0001963557,0.0001890282,0.0003039535,0.0001401455],"domain_scores_gemma":[0.945016,0.02073871,0.02836678,0.002446883,0.002543311,0.0008883263],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001380094,0.0001170412,0.9884475,0.00002152837,0.0000854458,0.0001025434,0.0018311,0.0003357448,0.0001897525,0.0002312641,0.0002346249,0.008265389],"study_design_scores_gemma":[0.0000156897,0.0001317979,0.9958258,0.00003398303,0.00004201498,0.0003131011,0.001641876,0.0006798674,0.0003091941,0.000115421,0.0008796246,0.00001156774],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9988602,0.0001436142,0.00006889719,0.00004242577,0.000002423576,0.000003597201,0.0001192766,0.000001543997,0.0007579902],"genre_scores_gemma":[0.9995882,0.0001112605,0.00006939175,0.00001039978,0.000005874658,0.000002259097,0.0001167004,0.000001333975,0.00009456438],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003174114,"threshold_uncertainty_score":0.01678652,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123760756","doi":"10.1046/j.1475-679x.2003.00124.x","title":"Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing?","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":973,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"","keywords":"Capital asset pricing model; Stock (firearms); Earnings; Private information retrieval; Economics; Econometrics; Financial economics; Rate of return; Expected return; Public information; Business; Monetary economics; Finance; Statistics","authors":[{"name":"Artyom Durnev","is_ca":false},{"name":"Randall Mørck","is_ca":true},{"name":"Bernard Yeung","is_ca":false},{"name":"Paul Zarowin","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1031630672079566,"gpt":0.3123198662043703,"spread":0.2091567989964137,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002674513,0.0003641723,0.0007414565,0.001192236,0.0002646064,0.002651668,0.0006070953,0.001524832,0.004060525],"category_scores_gemma":[0.02970089,0.0002200488,0.0005449204,0.001582435,0.001836805,0.002777991,0.0007140478,0.001004012,0.0006942711],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004236076,"about_ca_system_score_gemma":0.0001823324,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001735049,"about_ca_topic_score_gemma":0.0009518901,"domain_scores_codex":[0.9988443,0.0003822787,0.0001078441,0.0003477854,0.0001831421,0.0001346727],"domain_scores_gemma":[0.9624898,0.0230681,0.00905623,0.003321688,0.001151655,0.0009125178],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001450112,0.0002629022,0.9398525,0.0001321605,0.0007192013,0.0005732207,0.0007512135,0.003815745,0.004090508,0.01131442,0.002107611,0.03493042],"study_design_scores_gemma":[0.00004746978,0.0003001516,0.936159,0.00003268772,0.0002568707,0.0006749047,0.0008475827,0.01077511,0.002369383,0.04743776,0.001036051,0.00006307615],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9919491,0.0008604696,0.002683407,0.002386205,0.00003038255,0.000005967032,0.00022032,0.00002037713,0.001843742],"genre_scores_gemma":[0.9992238,0.0001166247,0.0001780753,0.0001809017,0.00006138135,0.000001597393,0.00006938821,0.000003938923,0.0001644062],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004060525,"threshold_uncertainty_score":0.01414436,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122604999","doi":"10.1111/j.1475-679x.2008.00289.x","title":"Managerial Empire Building and Firm Disclosure","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":688,"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":"Shareholder; Earnings; Accounting; Profitability index; Net income; Corporate governance; Business; Agency cost; Context (archaeology); Multinational corporation; Foreign ownership; Earnings before interest and taxes; Monetary economics; Finance; Economics; Macroeconomics; Foreign direct investment","authors":[{"name":"Ole‐Kristian Hope","is_ca":true},{"name":"Wayne B. Thomas","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03333995267183804,"gpt":0.3024224582730461,"spread":0.2690825056012081,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004845056,0.0001790449,0.0005512862,0.001430106,0.0007470182,0.003546861,0.0004060237,0.0006076354,0.003871903],"category_scores_gemma":[0.03398424,0.0002458678,0.0002238247,0.001004379,0.001552565,0.001442783,0.001413458,0.0008114788,0.0002176706],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002020388,"about_ca_system_score_gemma":0.001385567,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003556262,"about_ca_topic_score_gemma":0.003197122,"domain_scores_codex":[0.9968265,0.001652339,0.0002176903,0.0002531681,0.0006155743,0.0004347475],"domain_scores_gemma":[0.9021559,0.05155339,0.03571751,0.004808919,0.003026525,0.002737766],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002187275,0.0005232857,0.9032897,0.00009892681,0.0002939593,0.0005414152,0.001538916,0.01986503,0.0007048441,0.03546854,0.001290609,0.03616607],"study_design_scores_gemma":[0.00006583993,0.0002379504,0.9052933,0.000121116,0.0001104167,0.0003488038,0.00196425,0.03986562,0.00138359,0.04413732,0.006424824,0.00004693823],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9776195,0.0008328694,0.001988529,0.001048984,0.000009968303,0.00003281514,0.00009421671,0.0000278765,0.01834519],"genre_scores_gemma":[0.9995505,0.00005755546,0.00008848501,0.00001229517,0.000005213563,0.000002456623,0.00001556447,9.586078e-7,0.0002668767],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004845056,"threshold_uncertainty_score":0.02562338,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123180589","doi":"10.1111/j.1475-679x.2008.00288.x","title":"Do Family Firms Provide More or Less Voluntary Disclosure?","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":550,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Voluntary disclosure; Insider; Earnings; Business; Reputation; Turnover; Accounting; Information asymmetry; Demographic economics; Investment (military); Pro forma; Monetary economics; Finance; Economics; Law","authors":[{"name":"Shuping Chen","is_ca":false},{"name":"Xia Chen","is_ca":true},{"name":"Qiang Cheng","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1069418421941914,"gpt":0.3244499400331297,"spread":0.2175080978389382,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003088604,0.000100934,0.0002691626,0.0008941381,0.0006711538,0.00138344,0.000403514,0.0007207388,0.004828395],"category_scores_gemma":[0.03604586,0.000170658,0.000136217,0.00107563,0.0006968427,0.001416276,0.0006439044,0.000374876,0.0002398233],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007313208,"about_ca_system_score_gemma":0.0007681784,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006227782,"about_ca_topic_score_gemma":0.009223208,"domain_scores_codex":[0.9980727,0.0007242239,0.0001596949,0.000227725,0.0004250606,0.0003905239],"domain_scores_gemma":[0.9194877,0.02276976,0.050309,0.003012057,0.001718925,0.002702474],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002004824,0.0001481958,0.9589384,0.00005166738,0.00005608901,0.0003128856,0.001809156,0.0002179782,0.000398589,0.001155391,0.001156061,0.03555514],"study_design_scores_gemma":[0.00002208375,0.0001666999,0.9846622,0.0001004142,0.00004116364,0.001584268,0.00644993,0.0007626005,0.000542085,0.001342862,0.004302644,0.00002303941],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996837,0.000583738,0.0001582254,0.000733207,0.000009893241,0.000005918323,0.0001257587,0.000005227595,0.001540996],"genre_scores_gemma":[0.9995331,0.0001390062,0.00004739983,0.00005403622,0.00001060372,0.000001507848,0.00003666833,7.885817e-7,0.0001769628],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006227782,"threshold_uncertainty_score":0.0163343,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122108025","doi":"10.1111/1475-679x.00027","title":"Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting","year":2001,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":498,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo; University of Alberta","funders":"","keywords":"Negotiation; Audit; Accounting; Sample (material); Business; Political science","authors":[{"name":"Michael Gibbins","is_ca":true},{"name":"Steven E. Salterio","is_ca":true},{"name":"Alan Webb","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0774438211486258,"gpt":0.342872425462297,"spread":0.2654286043136712,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.05876403,0.0002975902,0.0005198424,0.002753903,0.005017016,0.007502151,0.002710646,0.003155881,0.01187454],"category_scores_gemma":[0.2611567,0.0009021079,0.0003858943,0.004377284,0.007761972,0.007043944,0.00430781,0.003428794,0.001143129],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004268654,"about_ca_system_score_gemma":0.0037376,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005540926,"about_ca_topic_score_gemma":0.004334505,"domain_scores_codex":[0.91641,0.0601247,0.005424415,0.003024142,0.01237634,0.002640418],"domain_scores_gemma":[0.4459008,0.4772284,0.0489281,0.01251449,0.01299674,0.002431479],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001659676,0.001571988,0.3923326,0.002294146,0.0002725115,0.00261924,0.3266665,0.00264019,0.00096448,0.1322189,0.002758433,0.1340013],"study_design_scores_gemma":[0.000265296,0.0009244126,0.4665582,0.004022869,0.0002024424,0.005518515,0.3966983,0.01502693,0.002667821,0.07027206,0.03758777,0.0002553712],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9462476,0.00250018,0.005444333,0.005313606,0.00003260614,0.00007815588,0.00005742954,0.00001463608,0.0403114],"genre_scores_gemma":[0.9982201,0.0006682984,0.0005346323,0.0002293926,0.00001540089,0.00003852028,0.00002783241,0.000005568638,0.0002602842],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.05876403,"threshold_uncertainty_score":0.3107776,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2605595296","doi":"10.1111/j.1475-679x.2012.00472.x","title":"A Measure of Competition Based on 10‐K Filings","year":2012,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":414,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Measure (data warehouse); Competition (biology); Variation (astronomy); Herfindahl index; Index (typography); Investment (military); Complement (music); Economics; Econometrics; Industrial organization; Business; Microeconomics; Computer science","authors":[{"name":"Feng Li","is_ca":false},{"name":"Russell J. Lundholm","is_ca":true},{"name":"Michael Minnis","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0727268696814959,"gpt":0.3100396970865055,"spread":0.2373128274050096,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005433101,0.0002762079,0.0005266957,0.003881736,0.0008264143,0.003390797,0.001202142,0.0009416631,0.004939878],"category_scores_gemma":[0.05869504,0.0001406729,0.0003198589,0.003243713,0.001996003,0.004160402,0.001744731,0.001293312,0.0006572548],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001983881,"about_ca_system_score_gemma":0.001070148,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003196459,"about_ca_topic_score_gemma":0.002784359,"domain_scores_codex":[0.9922403,0.001877875,0.000924109,0.000728748,0.003405849,0.0008230687],"domain_scores_gemma":[0.8665214,0.06260555,0.05246097,0.004330427,0.01092387,0.003157837],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000769128,0.0005832256,0.7669488,0.0003471721,0.0003845194,0.0005775994,0.00204021,0.024988,0.006027443,0.1014908,0.007675018,0.08816811],"study_design_scores_gemma":[0.0000765209,0.001027969,0.8440097,0.000255971,0.00009454559,0.001569045,0.002683438,0.05718768,0.008532445,0.06697989,0.01717992,0.0004028645],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9549829,0.0004415955,0.01275418,0.000785665,0.00006828248,0.00006096927,0.001383122,0.00008537402,0.02943781],"genre_scores_gemma":[0.997938,0.00004637262,0.001002412,0.00003915942,0.0000435704,0.00001215147,0.000384376,0.000005250672,0.000528786],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005433101,"threshold_uncertainty_score":0.02873331,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2340485753","doi":"10.1111/1475-679x.12116","title":"Causal Inference in Accounting Research","year":2016,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":333,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Institute on Governance","funders":"","keywords":"Causal inference; Accounting research; Causal model; Accounting; Focus (optics); Observational study; Inference; Econometrics; Computer science; Management science; Economics; Artificial intelligence; Mathematics; Statistics","authors":[{"name":"Ian D. Gow","is_ca":false},{"name":"David F. Larcker","is_ca":true},{"name":"Peter Reiss","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06703160552590866,"gpt":0.3652183836835421,"spread":0.2981867781576335,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.1618503,0.001362299,0.002268826,0.009539938,0.003095539,0.008793261,0.003164426,0.004839107,0.01051531],"category_scores_gemma":[0.3950306,0.001176067,0.001995253,0.007297498,0.02186409,0.01287786,0.005317789,0.007207467,0.0006084551],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00584307,"about_ca_system_score_gemma":0.006689235,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004003907,"about_ca_topic_score_gemma":0.002221581,"domain_scores_codex":[0.7937831,0.1833754,0.004075475,0.00693626,0.01039241,0.001437337],"domain_scores_gemma":[0.3048489,0.6542508,0.01625804,0.01510807,0.008663034,0.0008712161],"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":[0.00004769025,0.00006216732,0.003258261,0.0007706548,0.0003097733,0.0001223776,0.0008427879,0.004037421,0.00004549247,0.964541,0.001880287,0.02408212],"study_design_scores_gemma":[0.00003367786,0.00002327047,0.0006107626,0.0004331525,0.0000584764,0.00004565536,0.0003022913,0.00533463,0.0001112136,0.9898703,0.003158992,0.00001760676],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"methods","genre_scores_codex":[0.02907924,0.0335439,0.7840142,0.08073501,0.003095472,0.001265129,0.001093666,0.0003549685,0.06681839],"genre_scores_gemma":[0.8299128,0.01356618,0.1432424,0.006532261,0.002210157,0.001422936,0.0004454358,0.00007106875,0.002596766],"genre_candidate":"methods","genre_consensus":"methods","teacher_disagreement_score":0.8381497,"threshold_uncertainty_score":0.8559564,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122795471","doi":"10.1111/1475-679x.12032","title":"Auditor Choice in Politically Connected Firms","year":2013,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Political Influence and Corporate Strategies","field":"Business, Management and Accounting","cited_by":324,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Audit; Business; Politics; Accounting; Transparency (behavior); Equity (law); Earnings; Intuition; Earnings management; Finance","authors":[{"name":"Omrane Guedhami","is_ca":false},{"name":"Jeffrey Pittman","is_ca":true},{"name":"Walid Saffar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06944501273384657,"gpt":0.3463787560079837,"spread":0.2769337432741371,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001054893,0.0001088411,0.0002302062,0.001311796,0.0008347665,0.002403444,0.0002486598,0.0007635415,0.01054365],"category_scores_gemma":[0.01022128,0.000176561,0.0001800616,0.001282134,0.001085371,0.001159259,0.001410945,0.0006735165,0.0004575741],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005069992,"about_ca_system_score_gemma":0.0003386905,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00200594,"about_ca_topic_score_gemma":0.003070897,"domain_scores_codex":[0.9986606,0.0005410303,0.00007032983,0.0001570216,0.00019233,0.0003786551],"domain_scores_gemma":[0.9755362,0.005786075,0.01412685,0.0007448632,0.0005045727,0.003301482],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004414768,0.0004845933,0.9743088,0.0000317336,0.00008513273,0.0007246489,0.001379994,0.001252227,0.001103538,0.005808818,0.0004446338,0.0139345],"study_design_scores_gemma":[0.00008850553,0.0002014948,0.9785802,0.00003616905,0.00003868497,0.0005193657,0.003396828,0.003443919,0.0005459966,0.01099882,0.002125374,0.00002459766],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9968489,0.0000406268,0.0001581767,0.0001932102,0.00000263411,0.000005153472,0.00002600172,0.000002229723,0.002723118],"genre_scores_gemma":[0.9997484,0.00001684222,0.00001783896,0.00001786133,0.000006462716,0.000001235157,0.00001570857,4.715257e-7,0.0001752263],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01054365,"threshold_uncertainty_score":0.035272,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2321883884","doi":"10.1111/j.1475-679x.2012.00463.x","title":"Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?","year":2012,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":310,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"","keywords":"Multinational corporation; Extant taxon; Revenue; Tax revenue; Sample (material); Income tax; Business; Economics; Tax policy; Public economics; Accounting; Tax reform; Finance","authors":[{"name":"Kenneth J. Klassen","is_ca":true},{"name":"Stacie Kelley Laplante","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09974338744918554,"gpt":0.3593325703212942,"spread":0.2595891828721087,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000837291,0.0001069553,0.0001462362,0.0008607346,0.0007470471,0.001402785,0.0003443182,0.0005266146,0.004242786],"category_scores_gemma":[0.00405403,0.0001039091,0.0001178464,0.00103468,0.000723265,0.001062128,0.0006832363,0.000580869,0.0003482615],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005534503,"about_ca_system_score_gemma":0.0004690881,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01475694,"about_ca_topic_score_gemma":0.02960342,"domain_scores_codex":[0.9995033,0.0001070106,0.00003207869,0.00007935169,0.0001223205,0.0001559628],"domain_scores_gemma":[0.9944888,0.0004776879,0.003525985,0.0001900653,0.0005764357,0.0007409456],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00002683372,0.00006446967,0.9830958,0.000009794567,0.000010195,0.00008921717,0.001797801,0.0000567233,0.0001522741,0.0006245584,0.0009482814,0.01312405],"study_design_scores_gemma":[0.000002367745,0.00001995937,0.9866617,0.0000253242,0.000007023858,0.0001389457,0.009522277,0.00009900226,0.0001542853,0.0002328019,0.003131599,0.00000464966],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996431,0.0001990259,0.00002612272,0.0009906193,0.00001082853,0.000002406154,0.00004545902,0.000001592472,0.002292848],"genre_scores_gemma":[0.9989746,0.0002085455,0.0000240538,0.0001890488,0.00001253498,0.000001764195,0.00005303297,6.932024e-7,0.0005358345],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01475694,"threshold_uncertainty_score":0.02934211,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124455480","doi":"10.1111/j.1475-679x.2004.00160.x","title":"How Informed Are Actively Trading Institutional Investors? Evidence from Their Trading Behavior before a Break in a String of Consecutive Earnings Increases","year":2004,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":298,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Earnings; Stock (firearms); Institutional investor; Business; Private information retrieval; Stock price; Monetary economics; Structural break; Transient (computer programming); Earnings management; Finance; Economics; Econometrics; Corporate governance; Computer science","authors":[{"name":"Bin Ke","is_ca":false},{"name":"Kathy R. Petroni","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1237652300370892,"gpt":0.308463786234322,"spread":0.1846985561972329,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001544321,0.0001306426,0.0002078744,0.0005298422,0.0002628002,0.001314768,0.0002679405,0.0009115305,0.002576916],"category_scores_gemma":[0.01477117,0.0002023307,0.0001330749,0.0004142928,0.0004398456,0.0009136939,0.0004244593,0.000672729,0.0005019779],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001728181,"about_ca_system_score_gemma":0.0001292217,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001479228,"about_ca_topic_score_gemma":0.002072145,"domain_scores_codex":[0.999543,0.000150902,0.00006323474,0.00005578254,0.00009496316,0.00009219423],"domain_scores_gemma":[0.9717862,0.00932119,0.01536286,0.00159898,0.000688038,0.001242731],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006144853,0.0003041727,0.9820797,0.0000122463,0.0000598843,0.0002463743,0.0005548866,0.0005801947,0.001308229,0.0003686405,0.0002039001,0.01366714],"study_design_scores_gemma":[0.00006487704,0.000530462,0.9877024,0.00002277368,0.00007120431,0.0004982352,0.001664704,0.004585312,0.002027877,0.001741241,0.001061768,0.00002913754],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9989814,0.00005714644,0.0001291595,0.0001156202,0.000002069039,0.000003768652,0.0000471897,0.00000215409,0.000661552],"genre_scores_gemma":[0.9996185,0.00006391873,0.00006102846,0.00003139475,0.000007300664,0.000002342735,0.0000514636,5.316436e-7,0.000163463],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002576916,"threshold_uncertainty_score":0.00862062,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124504437","doi":"10.1111/joar.12002","title":"Tax Aggressiveness and Accounting Fraud","year":2012,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":298,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Accounting; Business; Appearance of impropriety; Commit; Tax avoidance; Corporate tax; Monetary economics; Economics; Double taxation; Finance; Political science; Law","authors":[{"name":"Clive S. Lennox","is_ca":false},{"name":"Petro Lisowsky","is_ca":false},{"name":"Jeffrey Pittman","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06690467058652404,"gpt":0.3331365612619764,"spread":0.2662318906754524,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001782589,0.0001296157,0.0002146725,0.002085397,0.0005023683,0.001624602,0.0003057142,0.0004996408,0.003524964],"category_scores_gemma":[0.01822381,0.000111502,0.000261032,0.002544088,0.0009398207,0.000731057,0.0008922648,0.00111154,0.0002366716],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006428573,"about_ca_system_score_gemma":0.0004023749,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003417276,"about_ca_topic_score_gemma":0.003596108,"domain_scores_codex":[0.9982161,0.0007549649,0.0002115849,0.0001374626,0.0004618834,0.000217995],"domain_scores_gemma":[0.915856,0.01112343,0.06525772,0.002400626,0.002461024,0.002901237],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003278699,0.00005038116,0.9952172,0.000008124316,0.00004766572,0.00003688883,0.0001065277,0.0001929667,0.00007993758,0.0006632108,0.0001819759,0.003382295],"study_design_scores_gemma":[0.000001969636,0.00002498062,0.9974295,0.00001645471,0.00001539542,0.0001779404,0.0002680218,0.0005542006,0.0001065114,0.0007489058,0.0006504639,0.00000552739],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9968337,0.0003663744,0.0001530433,0.0004845362,0.000006344613,0.000005505927,0.00008399416,0.00000423408,0.002062254],"genre_scores_gemma":[0.9995958,0.00009654701,0.00004081669,0.00002308579,0.00001257777,8.366817e-7,0.00004787283,7.555575e-7,0.0001817146],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003524964,"threshold_uncertainty_score":0.01179218,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123644118","doi":"10.1111/1475-679x.12055","title":"Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":260,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Comparability; Accounting; Financial statement; Harmonization; Business; Accounting standard; Earnings; Accounting information system; Financial accounting; Accounting management; Financial ratio; Economics; Audit","authors":[{"name":"Clare Wang","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03194964353536377,"gpt":0.3036377604637679,"spread":0.2716881169284042,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008473793,0.0001481181,0.0002805103,0.001136329,0.000334334,0.001903271,0.0005265345,0.0005523647,0.003958155],"category_scores_gemma":[0.05770537,0.0001851798,0.0003007471,0.001768584,0.00144572,0.002447225,0.00250959,0.0006738545,0.000259449],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003825752,"about_ca_system_score_gemma":0.0003296982,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002167856,"about_ca_topic_score_gemma":0.00123837,"domain_scores_codex":[0.992018,0.004320822,0.0006964208,0.001038024,0.001453246,0.0004735045],"domain_scores_gemma":[0.8805451,0.03951433,0.05729242,0.01595394,0.005466625,0.001227704],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001244594,0.0005480487,0.9333385,0.0001368248,0.0003712469,0.0002860753,0.007245067,0.001427208,0.003153844,0.003844035,0.000336777,0.04806773],"study_design_scores_gemma":[0.00002714978,0.0004365231,0.9890694,0.00003889552,0.00009190047,0.000136294,0.004888227,0.00117813,0.001927138,0.001327532,0.0008598572,0.00001892333],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9961217,0.00005700281,0.0004798321,0.0001007033,0.000003350538,0.00001517159,0.00005264512,0.000004943955,0.003164738],"genre_scores_gemma":[0.9997494,0.00001829763,0.00008949309,0.0000140979,0.000002772672,0.000002619601,0.00004198859,0.000001251798,0.00008020021],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008473793,"threshold_uncertainty_score":0.04481429,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2031110821","doi":"10.1111/j.1475-679x.2008.00290.x","title":"Implications of Transaction Costs for the Post–Earnings Announcement Drift","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":250,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Transaction cost; Earnings; Post-earnings-announcement drift; Portfolio; Economics; Econometrics; Financial economics; Database transaction; Monetary economics; Business; Earnings per share; Microeconomics; Finance; Database","authors":[{"name":"Jeffrey Ng","is_ca":false},{"name":"Tjomme O. Rusticus","is_ca":true},{"name":"Rodrigo S. Verdi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09908470815679679,"gpt":0.3213747113933877,"spread":0.222290003236591,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003265751,0.0003046815,0.0005720049,0.001114602,0.0004284738,0.002955552,0.0006064918,0.0009048756,0.005836017],"category_scores_gemma":[0.04395437,0.0003486146,0.0004224686,0.001012809,0.001032976,0.002598575,0.0009664356,0.001497004,0.0002873169],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001021879,"about_ca_system_score_gemma":0.0005077026,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001910574,"about_ca_topic_score_gemma":0.001355727,"domain_scores_codex":[0.9982833,0.0003599632,0.0002551608,0.0002559661,0.0005184147,0.0003273413],"domain_scores_gemma":[0.8961529,0.05989706,0.03456856,0.004320632,0.003126966,0.00193388],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001711599,0.0007353288,0.8699634,0.0002058316,0.0003984713,0.001530702,0.0004838257,0.04141077,0.009227889,0.02563728,0.001117929,0.04757699],"study_design_scores_gemma":[0.00007957382,0.0003861668,0.9028032,0.00004108864,0.0001925748,0.0005841692,0.0004440288,0.06990609,0.003354576,0.0213134,0.0008017821,0.00009324832],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.99186,0.0004480524,0.003837629,0.0005866912,0.00001886569,0.00003906855,0.0002247455,0.00003839934,0.002946641],"genre_scores_gemma":[0.9995248,0.00004636954,0.0001631375,0.00001922698,0.00002102363,0.000003691724,0.00004160587,0.000002603613,0.0001777026],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005836017,"threshold_uncertainty_score":0.01952338,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2057287787","doi":"10.1111/j.1475-679x.2008.00318.x","title":"Do Managers Withhold Bad News?","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":225,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Quest University Canada","funders":"","keywords":"Stock price; Business; Stock (firearms); News media; Actuarial science; Monetary economics; Advertising; Accounting; Economics; History","authors":[{"name":"S.P. Kothari","is_ca":false},{"name":"Susan Shu","is_ca":false},{"name":"Peter D. Wysocki","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04133199836408942,"gpt":0.2993739342450236,"spread":0.2580419358809342,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003681109,0.0002307429,0.0003494423,0.0007694605,0.0004977427,0.002104507,0.0003463736,0.001067521,0.004275762],"category_scores_gemma":[0.04546127,0.0002245302,0.0001554345,0.0003473172,0.0005923682,0.001652407,0.0006051752,0.0009667953,0.0006604613],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006318086,"about_ca_system_score_gemma":0.0005055554,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008385078,"about_ca_topic_score_gemma":0.00123039,"domain_scores_codex":[0.9984295,0.0004308674,0.0001832309,0.0002247846,0.0004616113,0.0002701225],"domain_scores_gemma":[0.9048095,0.02567938,0.05904254,0.002479598,0.003522681,0.004466437],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001865879,0.0006129838,0.9002387,0.0002655985,0.0002537761,0.0004775391,0.001914835,0.000806944,0.007087515,0.002513026,0.003370336,0.08059289],"study_design_scores_gemma":[0.000196744,0.001826707,0.9670327,0.0001665518,0.00022472,0.0006631429,0.004494002,0.001882268,0.006331113,0.00634644,0.01076585,0.00006979197],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9894431,0.0009600189,0.0005034163,0.002758906,0.0001064046,0.00002367077,0.0000766517,0.00002287453,0.006105005],"genre_scores_gemma":[0.9987593,0.0001629084,0.000112928,0.000359436,0.0001086941,0.000005195147,0.00001835867,0.000001864033,0.0004713385],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004275762,"threshold_uncertainty_score":0.01946777,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122326899","doi":"10.1111/j.1475-679x.2009.00332.x","title":"Corporate Investments: Learning from Restatements","year":2009,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":221,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Concordia University; McGill University","funders":"","keywords":"Competitor analysis; Business; Investment (military); Investment decisions; Accounting; Marketing; Finance; Political science; Behavioral economics","authors":[{"name":"Art Durnev","is_ca":true},{"name":"Claudine Mangen","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06494753109256403,"gpt":0.3135608463563143,"spread":0.2486133152637503,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002581293,0.0003590839,0.0004826072,0.0007703769,0.0002855511,0.002671904,0.0005254043,0.00120928,0.004531074],"category_scores_gemma":[0.05776221,0.0003695709,0.0003216036,0.0008326719,0.0007587817,0.003252205,0.000896788,0.001812649,0.0006610479],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007751767,"about_ca_system_score_gemma":0.0003556854,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003437411,"about_ca_topic_score_gemma":0.002417499,"domain_scores_codex":[0.9989027,0.0003454178,0.00008284431,0.0002335164,0.0002831488,0.0001522926],"domain_scores_gemma":[0.9361086,0.03491526,0.02171272,0.003060071,0.002934395,0.001268829],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00192722,0.0008543071,0.7177836,0.0003708387,0.0004635161,0.001683282,0.001911606,0.037679,0.004928175,0.02578205,0.008963507,0.1976528],"study_design_scores_gemma":[0.0001110146,0.0007408897,0.8430343,0.0001853281,0.0003847741,0.0006121318,0.001572095,0.08198482,0.004039444,0.05913829,0.00799757,0.0001993287],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9689513,0.001177932,0.008936256,0.00375074,0.00007891066,0.00003310411,0.0008770026,0.000141841,0.01605296],"genre_scores_gemma":[0.9976155,0.0003612384,0.0003891659,0.0001217053,0.0001023525,0.000004970971,0.0003194604,0.000007836255,0.001077712],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004531074,"threshold_uncertainty_score":0.015158,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122176367","doi":"10.1111/1475-679x.12097","title":"Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence","year":2015,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":207,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"National Natural Science Foundation of China","keywords":"Business; Audit; General partnership; Earnings; Corporation; Auditor's report; Accounting; Opinion leadership; Empirical evidence; Marketing; Public relations; Finance","authors":[{"name":"Feng Chen","is_ca":false},{"name":"Songlan Peng","is_ca":true},{"name":"Shuang Xue","is_ca":false},{"name":"Zhifeng Yang","is_ca":false},{"name":"Feiteng Ye","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1751278324736658,"gpt":0.3869947246134561,"spread":0.2118668921397903,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007948511,0.0001885521,0.0004343698,0.001162138,0.001158423,0.004155265,0.001020047,0.001343624,0.01755665],"category_scores_gemma":[0.05909595,0.0003617357,0.0004649978,0.001542576,0.001244108,0.002803355,0.002807737,0.001812824,0.001806234],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006288206,"about_ca_system_score_gemma":0.001086105,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004721499,"about_ca_topic_score_gemma":0.004701863,"domain_scores_codex":[0.9915598,0.003271135,0.0008240376,0.0007150131,0.002216118,0.001413904],"domain_scores_gemma":[0.9039793,0.03941887,0.03755489,0.006485301,0.005678415,0.00688316],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001352273,0.0002920341,0.9837113,0.0000455915,0.00004889976,0.0001230183,0.002604706,0.00002891435,0.00006717238,0.0005093655,0.0004770472,0.0119567],"study_design_scores_gemma":[0.00002633169,0.0002459071,0.9658685,0.0001856296,0.0001263367,0.0005192623,0.02721368,0.0006497766,0.0004868349,0.0009210409,0.0037273,0.00002928316],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9909979,0.0003230921,0.0002942632,0.0009533418,0.00001566656,0.00003007837,0.0002154543,0.0000066219,0.007163486],"genre_scores_gemma":[0.9989132,0.0001624203,0.00007892065,0.0001314349,0.00001404999,0.00001287504,0.0001021248,0.000003671066,0.0005813279],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01755665,"threshold_uncertainty_score":0.05873281,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2749694654","doi":"10.1111/1475-679x.12185","title":"Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence","year":2017,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":185,"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":"Voting; Cash flow; Crash; Panel data; Outlier; Business; Stock (firearms); Econometrics; Agency cost; Financial economics; Economics; Monetary economics; Actuarial science; Finance; Statistics; Corporate governance; Shareholder; Geography; Mathematics","authors":[{"name":"Hyun A. Hong","is_ca":false},{"name":"Jeong‐Bon Kim","is_ca":false},{"name":"Michael Welker","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08651407248621168,"gpt":0.3445401442553978,"spread":0.2580260717691861,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001691163,0.0002256241,0.00035544,0.001446284,0.000328782,0.001229328,0.0004205149,0.0004654606,0.003813735],"category_scores_gemma":[0.01131909,0.0001687921,0.0004607486,0.001850069,0.001151092,0.00118647,0.001150089,0.0009038566,0.0003516425],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001877659,"about_ca_system_score_gemma":0.0001440453,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004825967,"about_ca_topic_score_gemma":0.002917138,"domain_scores_codex":[0.999239,0.000234705,0.00008960724,0.0001717817,0.0001443903,0.000120663],"domain_scores_gemma":[0.9737879,0.007742639,0.01434715,0.001764642,0.001361716,0.0009960779],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001365509,0.00004030461,0.9937544,0.00002122551,0.0001719969,0.0000801857,0.0001645025,0.0002153339,0.00008936239,0.0005601824,0.0001765734,0.004589189],"study_design_scores_gemma":[0.00001013345,0.00006914988,0.9975491,0.00003483054,0.00009804551,0.0001431629,0.0004122739,0.0004158613,0.0001974623,0.000464557,0.0005947212,0.00001072086],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9950937,0.001111209,0.0003465287,0.0002353539,0.000009124557,0.000005357486,0.0004821349,0.00000407814,0.002712495],"genre_scores_gemma":[0.9992709,0.0002599731,0.0000430182,0.00001993679,0.00001644626,0.000001270518,0.0003007208,0.000001229451,0.00008650936],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004825967,"threshold_uncertainty_score":0.01275826,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2128641181","doi":"10.1111/j.1475-679x.2006.00219.x","title":"Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure","year":2006,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":184,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Accounting; Business; Audit; Shareholder; Expropriation; Transparency (behavior); Corporate governance; Insider; Finance; Economics; Law","authors":[{"name":"Omrane Guedhami","is_ca":true},{"name":"Jeffrey Pittman","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01360953253825011,"gpt":0.2706535258062515,"spread":0.2570439932680014,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001207522,0.0001172266,0.0004274159,0.00117507,0.0003398244,0.001374411,0.0004544051,0.0003353705,0.003273083],"category_scores_gemma":[0.008886302,0.0002187124,0.0002525099,0.001921287,0.00111663,0.001101394,0.001443008,0.000477417,0.0001986826],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009248965,"about_ca_system_score_gemma":0.0004834945,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01524002,"about_ca_topic_score_gemma":0.01339257,"domain_scores_codex":[0.9990195,0.0002921321,0.00009989335,0.0001663286,0.0002118618,0.0002101946],"domain_scores_gemma":[0.9715399,0.008276297,0.0170831,0.0008888976,0.0009767981,0.001234974],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007467415,0.000050327,0.9951652,0.000009802743,0.00007895659,0.0000684485,0.000167977,0.001660633,0.0002489207,0.0004494092,0.0001458498,0.001879795],"study_design_scores_gemma":[0.00001433512,0.0000630085,0.995871,0.00001547234,0.00003726099,0.00006332277,0.0005325614,0.002280745,0.0004259955,0.0003514207,0.0003378316,0.000006962493],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9992938,0.00006786715,0.0001015371,0.00005892757,5.577709e-7,0.000003257704,0.0001204336,0.000002043615,0.0003515974],"genre_scores_gemma":[0.9997174,0.00002082845,0.00002138191,0.00000659634,0.000001867765,0.000001646902,0.0001473855,5.009841e-7,0.00008233242],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01524002,"threshold_uncertainty_score":0.03030258,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3125376433","doi":"10.1111/1475-679x.12040","title":"Dividend Payouts and Information Shocks","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":181,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Dividend; Monetary economics; Dividend policy; Agency cost; Business; Shock (circulatory); Insider; Information asymmetry; Payment; Corporate governance; Principal–agent problem; Insider trading; Agency (philosophy); Cash; Economics; Finance; Shareholder","authors":[{"name":"Luzi Hail","is_ca":false},{"name":"Ahmed Tahoun","is_ca":false},{"name":"Clare Wang","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03348144373151062,"gpt":0.2836956787788605,"spread":0.2502142350473499,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00106486,0.000262927,0.0004796272,0.0007681981,0.0002962628,0.001801774,0.0003221919,0.001244713,0.003912418],"category_scores_gemma":[0.009615445,0.0001776101,0.0002784222,0.001035739,0.0007855675,0.001017872,0.0007642323,0.001413854,0.0004249559],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009468501,"about_ca_system_score_gemma":0.0002572013,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003238736,"about_ca_topic_score_gemma":0.002372434,"domain_scores_codex":[0.9994587,0.00009341012,0.00005431454,0.00009391068,0.0001283434,0.0001713373],"domain_scores_gemma":[0.9762855,0.007498747,0.01400434,0.000744224,0.0005248922,0.000942378],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001415616,0.0009379555,0.9473413,0.00008803922,0.0002221182,0.0007106912,0.0003786626,0.02305354,0.005109506,0.004424417,0.0008314502,0.01548674],"study_design_scores_gemma":[0.00002949428,0.000286388,0.9816588,0.00001223404,0.00003856649,0.0001091215,0.0003275973,0.01073631,0.002648308,0.003457388,0.0006651765,0.00003072573],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9978054,0.0001115915,0.0003186521,0.0001461363,0.000006043962,0.00001377253,0.0002924069,0.00001142199,0.001294473],"genre_scores_gemma":[0.9993584,0.00004266833,0.00003753885,0.00001803083,0.000008718747,0.000002870836,0.0001885558,0.000001486044,0.000341741],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003912418,"threshold_uncertainty_score":0.01308835,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3011723322","doi":"10.1111/1475-679x.12304","title":"Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":174,"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":"Tax avoidance; Business; Multinational corporation; Double taxation; Public economics; Corporate tax; International taxation; Tax revenue; Tax reform; State income tax; Monetary economics; Accounting; Economics; Finance","authors":[{"name":"Preetika Joshi","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08946083111912735,"gpt":0.3362932135498127,"spread":0.2468323824306853,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004468251,0.0001319391,0.0002850895,0.0005077795,0.0005286673,0.00135512,0.0007614296,0.0007195577,0.006742185],"category_scores_gemma":[0.02744896,0.0001404973,0.0003979867,0.0008339019,0.001069354,0.0008228995,0.001199584,0.001189701,0.0006336977],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006328325,"about_ca_system_score_gemma":0.001084863,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01376871,"about_ca_topic_score_gemma":0.01174463,"domain_scores_codex":[0.9954233,0.002671613,0.000242549,0.0003362669,0.0007584506,0.0005678106],"domain_scores_gemma":[0.9224317,0.02461939,0.04357973,0.004300351,0.002860859,0.002207888],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002286143,0.001849407,0.9292441,0.0002647841,0.0004755349,0.0002124721,0.001570215,0.0007222452,0.0002122995,0.006466075,0.008600136,0.04809664],"study_design_scores_gemma":[0.0001773759,0.0007405918,0.9831597,0.0002662629,0.0002719687,0.0001097592,0.003319438,0.0008386531,0.0005543442,0.001465608,0.009074283,0.00002203997],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9846092,0.0006639058,0.0001899856,0.003308756,0.0000386473,0.00002817049,0.0004978152,0.000008884854,0.01065458],"genre_scores_gemma":[0.997911,0.0003936461,0.00005306874,0.000356114,0.00002184244,0.000008598161,0.0002440808,0.000002526816,0.001009058],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01376871,"threshold_uncertainty_score":0.02737713,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123105490","doi":"10.1111/j.1475-679x.2005.00175.x","title":"Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication","year":2005,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":169,"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":"Earnings; Sophistication; Variance decomposition of forecast errors; Earnings response coefficient; Price–earnings ratio; Post-earnings-announcement drift; Economics; Stock (firearms); Econometrics; Variance (accounting); Monetary economics; Financial economics; Business; Earnings per share; Accounting","authors":[{"name":"Jeffrey L. Callen","is_ca":true},{"name":"Ole‐Kristian Hope","is_ca":true},{"name":"Dan Segal","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02731489614415572,"gpt":0.3195188329612121,"spread":0.2922039368170564,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00152816,0.0003301927,0.0003216211,0.001368748,0.0002760897,0.001102657,0.0003203508,0.0004100374,0.002736203],"category_scores_gemma":[0.009582455,0.000126157,0.0003399461,0.001453383,0.0005443915,0.0007440293,0.0008879086,0.0007046642,0.0003361832],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003265939,"about_ca_system_score_gemma":0.0002576448,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005951419,"about_ca_topic_score_gemma":0.009011295,"domain_scores_codex":[0.9993874,0.000176495,0.00006661818,0.00009558217,0.0001428549,0.0001310435],"domain_scores_gemma":[0.9736897,0.008976415,0.01404233,0.001022879,0.0007491193,0.001519519],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004091241,0.00003117547,0.9979169,0.000001965587,0.00002971824,0.00003656016,0.0001001922,0.0001909125,0.00009825841,0.00009827443,0.00003887758,0.001416236],"study_design_scores_gemma":[0.000001997191,0.00005988398,0.998264,0.000002838216,0.00001536597,0.00005590542,0.0001805322,0.001082338,0.0001119513,0.0001503268,0.00007108266,0.00000382084],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9995325,0.00003238955,0.00005339473,0.00002468572,8.329443e-7,0.00000132505,0.00006645734,0.000001407362,0.0002869847],"genre_scores_gemma":[0.9996151,0.00002530642,0.00004471885,0.000005914076,0.000006157929,0.000001477359,0.0001289817,0.000001039161,0.000171237],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005951419,"threshold_uncertainty_score":0.01183355,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1990681838","doi":"10.1111/1475-679x.00084","title":"Classifications Manipulation and Nash Accounting Standards","year":2002,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":159,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Accounting; Context (archaeology); Set (abstract data type); Financial statement; Accounting standard; De facto; Accounting research; Accounting information system; Order (exchange); Business; Shadow (psychology); Financial accounting; Computer science; Finance; Audit; Political science; Psychology","authors":[{"name":"Ronald A. Dye","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06312334781854191,"gpt":0.3218878975415438,"spread":0.2587645497230019,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01117151,0.000681753,0.0005986165,0.002056736,0.002183591,0.005636772,0.001491158,0.00185357,0.004846918],"category_scores_gemma":[0.03204493,0.0004122308,0.0008257995,0.001722,0.009959191,0.01057425,0.004256337,0.00262003,0.0006004688],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004648583,"about_ca_system_score_gemma":0.002367233,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003035315,"about_ca_topic_score_gemma":0.001671688,"domain_scores_codex":[0.9864559,0.00559843,0.0005539632,0.001732095,0.004534333,0.001125291],"domain_scores_gemma":[0.9739643,0.008620948,0.008169665,0.005784522,0.002729374,0.0007311578],"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":[0.00002920636,0.00001920104,0.001431231,0.00001355626,0.00001113408,0.0000357254,0.0004403404,0.00400932,0.0003279671,0.9865078,0.000314548,0.006859972],"study_design_scores_gemma":[0.00003872606,0.00005927576,0.001697638,0.00003305743,0.00001775743,0.00006743723,0.0002722439,0.02032327,0.0007179937,0.9676269,0.009112249,0.00003341255],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.3971124,0.0008701648,0.2873488,0.00665399,0.00018554,0.000247943,0.0001302282,0.0002511155,0.3071997],"genre_scores_gemma":[0.9762062,0.0001575469,0.01328624,0.0003131868,0.00006952851,0.0001128815,0.00003766984,0.00002881743,0.009788027],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01117151,"threshold_uncertainty_score":0.05908126,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2160386615","doi":"10.1111/1475-679x.00032","title":"Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings","year":2001,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":154,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Debt; Monetary economics; Business; State income tax; Bond; Economics; Tax deduction; International economics; Tax shield; Jurisdiction; Income tax; Financial system; Tax reform; Gross income; Public economics; Finance","authors":[{"name":"Kaye J. Newberry","is_ca":false},{"name":"Dan S. Dhaliwal","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06624475622768075,"gpt":0.3609253032569223,"spread":0.2946805470292415,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001668115,0.000143936,0.0001863531,0.0009805911,0.0008395672,0.001067467,0.0003075589,0.0004399595,0.002957857],"category_scores_gemma":[0.008758522,0.0001808846,0.0001661741,0.001542667,0.0007389188,0.0008112643,0.00142154,0.0006091539,0.000373868],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006295807,"about_ca_system_score_gemma":0.0003825105,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02919553,"about_ca_topic_score_gemma":0.05675727,"domain_scores_codex":[0.9991108,0.0003460422,0.00005539831,0.0001509471,0.000156415,0.000180529],"domain_scores_gemma":[0.9850352,0.002860114,0.009150948,0.0008292715,0.0009541343,0.001170367],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001292583,0.000180315,0.9872529,0.000009778966,0.00003307418,0.000077626,0.001606525,0.0001461187,0.0002120742,0.0003293338,0.0003645068,0.009658506],"study_design_scores_gemma":[0.000006690827,0.00005458642,0.9950883,0.00001427634,0.00001744955,0.00005954365,0.003194357,0.0002050458,0.0001673032,0.0001266666,0.001060372,0.000005475642],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9987339,0.000083632,0.00002580144,0.00006787397,0.000001319531,0.000002633389,0.00004476818,8.578764e-7,0.001039109],"genre_scores_gemma":[0.9994113,0.0001067449,0.00003643733,0.00003783964,0.000003480272,0.000002906341,0.0001035644,0.000001091523,0.0002966822],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02919553,"threshold_uncertainty_score":0.05805117,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122615110","doi":"10.1111/1475-679x.12332","title":"The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":143,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Business; Payment; Revenue; Multinational corporation; Productivity; Competitor analysis; Finance; Monetary economics; Economics; Marketing; Economic growth","authors":[{"name":"Thomas Rauter","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03281910629621067,"gpt":0.313437650769935,"spread":0.2806185444737243,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003555247,0.0001752008,0.0002987993,0.0003861674,0.0005359332,0.002343379,0.0004257072,0.0008700764,0.004185566],"category_scores_gemma":[0.03480313,0.0001426242,0.0002958674,0.00049671,0.0009215705,0.001099054,0.001246218,0.001487164,0.0002524285],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001016122,"about_ca_system_score_gemma":0.0009855214,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002937458,"about_ca_topic_score_gemma":0.002605969,"domain_scores_codex":[0.9970629,0.001436209,0.0002933119,0.0002216219,0.0003868628,0.0005990471],"domain_scores_gemma":[0.8825296,0.05190745,0.05675724,0.003385591,0.00237407,0.003046016],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.003761292,0.00152782,0.9092979,0.0001962982,0.00034116,0.0006142732,0.0009768468,0.01078533,0.006759413,0.01914747,0.001768586,0.04482355],"study_design_scores_gemma":[0.0001369188,0.001470319,0.9737046,0.0001186873,0.0002147827,0.0002486505,0.002177842,0.006624212,0.006571051,0.005177819,0.003503369,0.00005176061],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9955884,0.000146668,0.0001863034,0.0006052336,0.00001408542,0.000009602436,0.00009815346,0.000007365183,0.003344091],"genre_scores_gemma":[0.9994144,0.00004905424,0.0000595399,0.0000467709,0.000009231358,0.000003465641,0.00004285685,9.923689e-7,0.000373713],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004185566,"threshold_uncertainty_score":0.01880223,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2170905619","doi":"10.1111/j.1475-679x.2007.00245.x","title":"Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions","year":2007,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":140,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Kellogg's (Canada)","funders":"","keywords":"Earnings; Forecast error; Econometrics; Ex-ante; Sample (material); Economics; Media coverage; Actuarial science; Business; Financial economics; Accounting","authors":[{"name":"Sarah Bonner","is_ca":false},{"name":"Artur Hugon","is_ca":false},{"name":"Beverly R. Walther","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09839879925608506,"gpt":0.3446504203393908,"spread":0.2462516210833057,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005873438,0.0002143659,0.0003086386,0.0008471633,0.0002975497,0.00150287,0.0003224885,0.0007620746,0.002816049],"category_scores_gemma":[0.06931519,0.0001429707,0.0003202912,0.0005677628,0.0004812709,0.0007379847,0.0006425425,0.001083107,0.0002891688],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004000825,"about_ca_system_score_gemma":0.0001922361,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001874809,"about_ca_topic_score_gemma":0.001791951,"domain_scores_codex":[0.9974862,0.001349895,0.0001921367,0.0002205031,0.0005627775,0.0001884344],"domain_scores_gemma":[0.7973607,0.135248,0.05548673,0.00571667,0.003917374,0.002270633],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001783247,0.000266271,0.9646404,0.00007764078,0.000270888,0.0006032153,0.001728574,0.001765913,0.004037843,0.0007993759,0.0005432786,0.02348351],"study_design_scores_gemma":[0.00002157797,0.0002938971,0.9893139,0.00002160164,0.0001210898,0.0002598782,0.001067095,0.00528864,0.002341297,0.0006312895,0.0006100221,0.00002973604],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9960138,0.0001050898,0.0003355393,0.0003254967,0.00001542911,0.00001246788,0.00005923112,0.000009217352,0.003123759],"genre_scores_gemma":[0.9995196,0.00005061271,0.0001374881,0.0000436646,0.00004287947,0.000004762291,0.00003088495,0.000002501766,0.0001676455],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005873438,"threshold_uncertainty_score":0.03106213,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2077172286","doi":"10.1111/j.1475-679x.2005.00168.x","title":"Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share","year":2005,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":130,"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":"Convertible bond; Earnings; Business; Financial statement; Taxable income; Earnings per share; Earnings management; Reputation; Debt; Accounting; Bond; Convertible arbitrage; Database transaction; Structuring; Monetary economics; Finance; Economics; Audit","authors":[{"name":"Carol A. Marquardt","is_ca":false},{"name":"Christine I. Wiedman","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02427030822137799,"gpt":0.2832510759395341,"spread":0.2589807677181561,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001755444,0.0001382642,0.0001717321,0.0008308205,0.0002507802,0.001825377,0.0003338467,0.0004262209,0.001963009],"category_scores_gemma":[0.02015498,0.00009383095,0.0001067689,0.0007028449,0.0007529738,0.001390808,0.0006115104,0.0005299109,0.0001340114],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007576824,"about_ca_system_score_gemma":0.0004115351,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001646572,"about_ca_topic_score_gemma":0.00205725,"domain_scores_codex":[0.9987514,0.0004004936,0.0001241165,0.0001166159,0.0004574511,0.0001500319],"domain_scores_gemma":[0.9360335,0.01537596,0.0428488,0.001649351,0.002354381,0.001738008],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003134226,0.0002630032,0.9655696,0.00002341206,0.00004378456,0.0002462089,0.0003908131,0.003599606,0.001961045,0.003390038,0.0001789864,0.02402013],"study_design_scores_gemma":[0.00002527734,0.0003761225,0.9754906,0.00002949995,0.00003511219,0.0002887117,0.0007074574,0.01414363,0.002446444,0.005686882,0.0007474773,0.00002286555],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9981222,0.00006580537,0.0002685183,0.00009760405,0.000001067611,0.000007178306,0.00001395781,0.000002875516,0.001420806],"genre_scores_gemma":[0.9997594,0.00001555865,0.00009027129,0.000004767892,0.000004164992,9.005614e-7,0.00001072501,3.33756e-7,0.0001139609],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.001963009,"threshold_uncertainty_score":0.009283781,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122431121","doi":"10.1111/1475-679x.00104","title":"Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Privacy, Security, and Data Protection","field":"Social Sciences","cited_by":129,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"","keywords":"Audit; Business; Accounting; Punitive damages; Parallels; Information privacy; Accounting standard; FTC Fair Information Practice; Privacy policy; Personally identifiable information; Accounting information system; Internet privacy; Privacy law; Economics; Accounting management; Computer security; Law","authors":[{"name":"Karim Jamal","is_ca":true},{"name":"Michael S. Maier","is_ca":true},{"name":"Shyam Sunder","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06942100758732155,"gpt":0.4221759359965796,"spread":0.352754928409258,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02986453,0.0001787406,0.0002835747,0.002592516,0.002780445,0.01123978,0.001837797,0.002697677,0.002232061],"category_scores_gemma":[0.07102509,0.0003575827,0.0005363745,0.002510395,0.00947873,0.00981647,0.004093575,0.003342797,0.0002385829],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005587432,"about_ca_system_score_gemma":0.00865938,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005552439,"about_ca_topic_score_gemma":0.002936524,"domain_scores_codex":[0.9655983,0.01974727,0.001880253,0.001676046,0.009454925,0.001643206],"domain_scores_gemma":[0.8426012,0.08366969,0.03281354,0.0162152,0.02030732,0.004393051],"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":[0.0003364842,0.001352819,0.2086142,0.0002461209,0.0000742459,0.0005334044,0.0147555,0.007792912,0.003230353,0.5718871,0.003155978,0.1880208],"study_design_scores_gemma":[0.0001872328,0.001344424,0.3677681,0.001263584,0.0001054951,0.001874859,0.03552994,0.1234744,0.01595752,0.3724755,0.0797177,0.0003013],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8860036,0.001418664,0.02685508,0.01797618,0.00005719982,0.0002783251,0.00009858674,0.000122641,0.06718965],"genre_scores_gemma":[0.9960182,0.000122718,0.003180697,0.0002632992,0.00002050665,0.00002186981,0.00002216587,0.000005301243,0.0003451195],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02986453,"threshold_uncertainty_score":0.1579406,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2581086554","doi":"10.1111/1475-679x.12060","title":"Do Joint Audits Improve or Impair Audit Quality?","year":2014,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":124,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto; University of British Columbia","funders":"","keywords":"Audit; Quality audit; Accounting; Joint audit; Business; Audit evidence; Joint (building); Audit plan; Performance audit; Information technology audit; Internal audit; Engineering","authors":[{"name":"Mingcherng Deng","is_ca":false},{"name":"Tong Lü","is_ca":false},{"name":"Dan A. Simunic","is_ca":true},{"name":"Minlei Ye","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05379124093535786,"gpt":0.3392992934796717,"spread":0.2855080525443138,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02120942,0.0004177417,0.001403332,0.001799257,0.001183642,0.005964797,0.001138438,0.002828636,0.005270886],"category_scores_gemma":[0.1585073,0.0005506106,0.0008088393,0.002211243,0.004467582,0.005761118,0.003621247,0.00224033,0.0006646516],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002500942,"about_ca_system_score_gemma":0.002574822,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003023885,"about_ca_topic_score_gemma":0.003087167,"domain_scores_codex":[0.9770136,0.009689694,0.002400493,0.002159357,0.006344097,0.002392704],"domain_scores_gemma":[0.6283637,0.142975,0.1748299,0.02874663,0.01583297,0.00925174],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.005549883,0.002223658,0.7090311,0.0009119775,0.001359533,0.000643415,0.002152488,0.02299895,0.004169442,0.03140693,0.005769389,0.2137832],"study_design_scores_gemma":[0.0005944146,0.00251851,0.8515601,0.0003745676,0.0006397727,0.0008008836,0.002224604,0.02094836,0.005323506,0.108839,0.006017212,0.0001591907],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9726661,0.003265544,0.005463448,0.006832447,0.0001568934,0.00009189601,0.0002601748,0.0001195209,0.01114387],"genre_scores_gemma":[0.9987937,0.0001887271,0.0004578018,0.0001808881,0.0000461905,0.000006882788,0.00002354364,0.000006941171,0.00029527],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02120942,"threshold_uncertainty_score":0.1121675,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2051698636","doi":"10.1111/j.1475-679x.2009.00348.x","title":"The Informational Role of Bond Analysts","year":2009,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Credit Risk and Financial Regulations","field":"Economics, Econometrics and Finance","cited_by":119,"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":"Bond; Bond market; Equity (law); Business; Corporate bond; Bond credit rating; Credit rating; Financial economics; Financial system; Economics; Finance; Accounting; Credit risk; Political science; Credit reference","authors":[{"name":"Gus De Franco","is_ca":true},{"name":"Florin P. Vasvari","is_ca":false},{"name":"Regina Wittenberg-Moerman","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03939723713259675,"gpt":0.3125540571873121,"spread":0.2731568200547154,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004459152,0.0002333482,0.0003033173,0.001505529,0.0003371729,0.002011284,0.0003227364,0.0005202063,0.003072126],"category_scores_gemma":[0.0689657,0.0002045574,0.000170512,0.001298317,0.0003705662,0.001182017,0.0004858731,0.0005902005,0.0005240329],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003516162,"about_ca_system_score_gemma":0.0004071017,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001744994,"about_ca_topic_score_gemma":0.001607698,"domain_scores_codex":[0.9971,0.00134349,0.0002749059,0.0002365183,0.0008961592,0.0001489891],"domain_scores_gemma":[0.8895553,0.06892141,0.03021375,0.004640445,0.005044306,0.001624868],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005289215,0.000155229,0.923272,0.0000950574,0.0001583149,0.0002058394,0.001588952,0.001074056,0.00309835,0.003055645,0.001735793,0.0650318],"study_design_scores_gemma":[0.00005715958,0.0003446658,0.9693362,0.00008452723,0.0002568429,0.0008191364,0.002482831,0.009372141,0.004185799,0.005865498,0.007128345,0.00006698468],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9883075,0.0006912588,0.00118075,0.000705662,0.00001841603,0.00001748934,0.0004972411,0.00003505296,0.008546602],"genre_scores_gemma":[0.9989322,0.0002228616,0.0002913487,0.00004418827,0.00003701795,0.000004405708,0.0001371452,0.000003071799,0.0003278497],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004459152,"threshold_uncertainty_score":0.02358258,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1542750054","doi":"10.1111/j.1475-679x.2007.00265.x","title":"Retracted: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts","year":2007,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":116,"is_retracted":true,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Pessimism; Incentive; Earnings; Quarter (Canadian coin); Business; Debriefing; Actuarial science; Economics; Finance; Microeconomics; Psychology; Social psychology","authors":[{"name":"Robert Libby","is_ca":false},{"name":"James E. Hunton","is_ca":false},{"name":"Hun‐Tong Tan","is_ca":false},{"name":"Nicholas Seybert","is_ca":false}],"retraction":{"nature":"Retraction","openalex_flagged":true},"screen_n_in":null,"score":{"opus":0.03713566295582029,"gpt":0.3152225660699624,"spread":0.2780869031141421,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["research_integrity"],"consensus_categories":[],"category_scores_codex":[0.008880991,0.0002271122,0.0003105504,0.000505242,0.0005848996,0.001497579,0.0004275767,0.0007658544,0.002953889],"category_scores_gemma":[0.06649832,0.0002463094,0.0001695096,0.0003118116,0.0004973737,0.001271014,0.0008701742,0.001156924,0.0002526898],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007259526,"about_ca_system_score_gemma":0.000540608,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001252498,"about_ca_topic_score_gemma":0.001737999,"domain_scores_codex":[0.9962824,0.001950223,0.0002799504,0.0002826022,0.0009570107,0.000247791],"domain_scores_gemma":[0.9060895,0.05863922,0.0231042,0.006592877,0.002253568,0.003320553],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00550723,0.003584616,0.8536802,0.0001722486,0.0002015646,0.0003900622,0.007369119,0.007360747,0.03385285,0.004490301,0.00128308,0.08210801],"study_design_scores_gemma":[0.0003449552,0.0031718,0.9443629,0.00006357104,0.0001226162,0.0003230637,0.004155242,0.03060024,0.007295049,0.006361319,0.003097594,0.0001016423],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976299,0.00003150518,0.0003844412,0.0001256297,0.000006572417,0.0000125209,0.00001467655,0.000008005159,0.001786766],"genre_scores_gemma":[0.9993044,0.0000150961,0.0003467527,0.00004152971,0.000005931122,0.00001048796,0.00001372056,0.000001971976,0.0002600138],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9992341,"threshold_uncertainty_score":0.04696769,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4307813112","doi":"10.1111/1475-679x.12462","title":"Renewable Governance: Good for the Environment?","year":2022,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":114,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":true},"ca_institutions":"University of Alberta; University of Toronto","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Corporate governance; Voting; Sustainability; Business; On board; Accounting; Institutional investor; Sample (material); Finance; Political science; Law; Engineering; Politics","authors":[{"name":"Alexander Dyck","is_ca":true},{"name":"Karl V. Lins","is_ca":false},{"name":"Lukas Roth","is_ca":true},{"name":"Mitch Towner","is_ca":false},{"name":"Hannes F. Wagner","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0502604210079904,"gpt":0.2849871698135982,"spread":0.2347267488056078,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002379475,0.00008420536,0.0002297878,0.0004754814,0.0006126224,0.002830442,0.0002097565,0.0006834183,0.003010356],"category_scores_gemma":[0.006961791,0.0000650087,0.000137864,0.0005771927,0.003208654,0.001679013,0.0007782747,0.0007218554,0.0001947155],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001078135,"about_ca_system_score_gemma":0.0009117489,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002621993,"about_ca_topic_score_gemma":0.007781386,"domain_scores_codex":[0.9985044,0.0006775107,0.00004991224,0.0001937945,0.0002506319,0.0003237604],"domain_scores_gemma":[0.9920427,0.001488604,0.003452668,0.000856373,0.0006902472,0.001469347],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001188984,0.0002907816,0.5667224,0.0002561256,0.0002000858,0.0004902303,0.004685116,0.003922528,0.004082316,0.2913863,0.01018111,0.1176642],"study_design_scores_gemma":[0.00004426636,0.0003224221,0.6498208,0.0005108765,0.00009805329,0.0004336989,0.01462049,0.002887094,0.002663293,0.2198094,0.1087208,0.00006886376],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8896886,0.002147098,0.0059311,0.03181044,0.0002440697,0.00003665239,0.0001283044,0.00003176608,0.06998205],"genre_scores_gemma":[0.9981534,0.0002126211,0.0002526186,0.0006735125,0.00004164411,0.000002073518,0.0000101633,0.000002523489,0.0006514431],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003010356,"threshold_uncertainty_score":0.01258403,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3126040141","doi":"10.1111/1475-679x.00107","title":"Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value?","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":106,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Cross listing; Listing (finance); Accounting; Value (mathematics); Sample (material); Econometrics; Business; Intermediation; Actuarial science; Enterprise value; Capital market; Point (geometry); Economics; Financial economics; Statistics; Finance; Mathematics","authors":[{"name":"Christian Leuz","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01195628130466595,"gpt":0.2744055158804516,"spread":0.2624492345757856,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00629842,0.0002269094,0.0005170284,0.001832035,0.001761786,0.004075849,0.001096112,0.0014258,0.004158236],"category_scores_gemma":[0.01711752,0.0001367389,0.0005122432,0.003181252,0.001810996,0.002579638,0.0009449557,0.001322727,0.0001589349],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005305502,"about_ca_system_score_gemma":0.003630889,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.2255219,"about_ca_topic_score_gemma":0.256596,"domain_scores_codex":[0.997614,0.0009674444,0.0001474693,0.0001804556,0.0007972425,0.0002934069],"domain_scores_gemma":[0.9627757,0.0269233,0.005006593,0.0006857303,0.00363264,0.0009760637],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0009125674,0.0004545638,0.7463533,0.0004035774,0.0004320181,0.001750186,0.009372023,0.003932569,0.002005837,0.07445038,0.02245304,0.13748],"study_design_scores_gemma":[0.00008342256,0.0006405396,0.8675685,0.0009739614,0.0006914975,0.00042255,0.04040602,0.009836548,0.004969075,0.02835433,0.0458993,0.0001543656],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7923737,0.03365522,0.001557539,0.137461,0.0002894924,0.00003121235,0.0005557055,0.00003154355,0.03404462],"genre_scores_gemma":[0.9923909,0.003775882,0.0003529096,0.00174219,0.0002324348,0.000004148964,0.00007815377,0.000003987662,0.00141931],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2255219,"threshold_uncertainty_score":0.4484184,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2760723812","doi":"10.1111/1475-679x.12180","title":"Buy‐Side Analysts and Earnings Conference Calls","year":2017,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":105,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"New York University; University of Toronto; Yale University","keywords":"Earnings; Business; Equity (law); Stock (firearms); Institutional investor; Accounting; Earnings management; Finance; Corporate governance","authors":[{"name":"Michael J. Jung","is_ca":false},{"name":"M.H. Franco Wong","is_ca":true},{"name":"Frank Zhang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04998322898072877,"gpt":0.3318935179481933,"spread":0.2819102889674645,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003551726,0.0002049461,0.0001797459,0.0009913698,0.0009932918,0.001784382,0.0004796924,0.000852403,0.006701603],"category_scores_gemma":[0.04989532,0.0001545655,0.0001512273,0.0007105526,0.0005759354,0.001287957,0.001607998,0.001079492,0.000531982],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006982457,"about_ca_system_score_gemma":0.000748663,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001987609,"about_ca_topic_score_gemma":0.00476242,"domain_scores_codex":[0.9944814,0.003357868,0.0002934764,0.0003070565,0.00109251,0.0004677152],"domain_scores_gemma":[0.895355,0.06642131,0.02805464,0.00182214,0.003811119,0.004535854],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008123262,0.0003290428,0.7162314,0.0006355247,0.0001013114,0.001522349,0.1741503,0.0003616017,0.00860099,0.003017913,0.01079418,0.083443],"study_design_scores_gemma":[0.00002775175,0.0001596208,0.7443041,0.0003758127,0.00004337869,0.0009821445,0.2275275,0.001099558,0.001261071,0.001540337,0.02260078,0.00007808381],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.991056,0.0002791742,0.0005596651,0.001045395,0.00006463035,0.00003437356,0.0001924015,0.00002466566,0.006743766],"genre_scores_gemma":[0.9978796,0.0001638234,0.0003917022,0.0002001201,0.0000614055,0.00004397066,0.0001145887,0.00001050955,0.001134427],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006701603,"threshold_uncertainty_score":0.02241904,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124367441","doi":"10.1111/j.1475-679x.2008.00296.x","title":"The Effect of Regulation FD on Transient Institutional Investors' Trading Behavior","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":99,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Earnings; Quarter (Canadian coin); Stock (firearms); Business; Monetary economics; Transient (computer programming); Institutional investor; Economics; Accounting; Finance; Corporate governance","authors":[{"name":"Bin Ke","is_ca":false},{"name":"Kathy R. Petroni","is_ca":false},{"name":"Yong Yu","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0838602822991028,"gpt":0.3021691707741697,"spread":0.2183088884750669,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0036726,0.00009989829,0.0002111031,0.000326419,0.0001949886,0.0007839611,0.0002878593,0.000437266,0.001370446],"category_scores_gemma":[0.0162813,0.00006535218,0.0002621943,0.0002245917,0.0005156457,0.0003697692,0.0003983763,0.0005848079,0.00008666725],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007119882,"about_ca_system_score_gemma":0.0004040395,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002887993,"about_ca_topic_score_gemma":0.002375893,"domain_scores_codex":[0.9986254,0.0006277673,0.0001014408,0.0001349307,0.0002697008,0.000240678],"domain_scores_gemma":[0.971039,0.01607989,0.008346294,0.002344667,0.0008854577,0.001304705],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.004406265,0.002913842,0.8558892,0.00009071529,0.0003289572,0.0003673497,0.0006691951,0.01163107,0.02096696,0.004284615,0.001048145,0.09740367],"study_design_scores_gemma":[0.00011663,0.003015228,0.9752586,0.00002072512,0.0001277582,0.0001580741,0.0003609403,0.01133312,0.006530613,0.001521096,0.00152371,0.00003339511],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9977322,0.00008748989,0.0004338317,0.0001156756,0.00001161225,0.0000122959,0.00004421864,0.00001430679,0.001548404],"genre_scores_gemma":[0.9996957,0.00001424319,0.00008813736,0.00004392521,0.000007699588,0.000003376161,0.00001601231,6.519905e-7,0.0001302565],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0036726,"threshold_uncertainty_score":0.01942277,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2885402141","doi":"10.1111/1475-679x.12219","title":"Inference with Dependent Data in Accounting and Finance Applications","year":2018,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Spatial and Panel Data Analysis","field":"Economics, Econometrics and Finance","cited_by":99,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University; Western University","funders":"National Science Foundation","keywords":"Estimator; Heteroscedasticity; Inference; Econometrics; Computer science; Autocorrelation; Context (archaeology); Sample (material); Panel data; Specification; Audit; Accounting; Economics; Statistics; Mathematics; Artificial intelligence","authors":[{"name":"Timothy G. Conley","is_ca":true},{"name":"Śılvia Gonçalves","is_ca":true},{"name":"Christian Hansen","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1388513616687384,"gpt":0.3638650379584279,"spread":0.2250136762896895,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02959519,0.0007765353,0.00159241,0.002494037,0.0008035551,0.002755271,0.001844208,0.002568303,0.003951674],"category_scores_gemma":[0.1618962,0.001018403,0.001619014,0.003093553,0.002522097,0.004396824,0.002107751,0.003793589,0.0006942102],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001307896,"about_ca_system_score_gemma":0.00144248,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003224145,"about_ca_topic_score_gemma":0.001791766,"domain_scores_codex":[0.9772256,0.01775573,0.0008058074,0.001664781,0.002331561,0.0002165488],"domain_scores_gemma":[0.8502953,0.1323995,0.004706473,0.008629041,0.00355713,0.0004125115],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0001628334,0.0002090577,0.01322224,0.0008287897,0.0007002112,0.0004246332,0.0004594642,0.1866715,0.001149603,0.6280154,0.005553178,0.1626032],"study_design_scores_gemma":[0.00004706005,0.00005979035,0.003011534,0.000226803,0.00008676675,0.0001185248,0.0001213282,0.3986531,0.001367848,0.5881806,0.008079828,0.00004681787],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"methods","genre_scores_codex":[0.0108532,0.002917048,0.982061,0.001120494,0.0001041939,0.00007895846,0.0002983134,0.0001470103,0.002419882],"genre_scores_gemma":[0.3667886,0.008395643,0.6190628,0.001141763,0.0005979799,0.0004571511,0.001184729,0.0001241573,0.002247198],"genre_candidate":"methods","genre_consensus":"methods","teacher_disagreement_score":0.02959519,"threshold_uncertainty_score":0.1565163,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2166152439","doi":"10.1111/j.1475-679x.2004.00163.x","title":"Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E‐Commerce Privacy Disclosure and Practice in the United States and the United Kingdom","year":2004,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Legal and Constitutional Studies","field":"Economics, Econometrics and Finance","cited_by":91,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"","keywords":"Enforcement; Government (linguistics); Business; Information privacy; European union; Accounting; E-commerce; Privacy policy; Good faith; FTC Fair Information Practice; Personally identifiable information; Faith; Information privacy law; Political science; Law; International trade","authors":[{"name":"Karim Jamal","is_ca":true},{"name":"Michael S. Maier","is_ca":false},{"name":"Shyam Sunder","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1260619102270193,"gpt":0.3945388260192302,"spread":0.2684769157922109,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00504303,0.0001059473,0.0004470571,0.002484156,0.001169514,0.004171737,0.000508591,0.0008692043,0.002963602],"category_scores_gemma":[0.03539643,0.0002767982,0.0003531069,0.005172521,0.002746022,0.002752859,0.003106541,0.0008370014,0.0002599809],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004667118,"about_ca_system_score_gemma":0.001669467,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.09259441,"about_ca_topic_score_gemma":0.1222234,"domain_scores_codex":[0.9911323,0.004563138,0.00109029,0.0004429689,0.001829123,0.0009421607],"domain_scores_gemma":[0.9387042,0.02625556,0.01977762,0.002650493,0.01085061,0.001761588],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008836506,0.0001739503,0.8277931,0.0002912364,0.0001704772,0.0008144654,0.1276673,0.000420343,0.0009625667,0.00721186,0.001360904,0.0322501],"study_design_scores_gemma":[0.00001891576,0.0001586403,0.9103218,0.0001854002,0.00003201929,0.0003073358,0.08251826,0.000236128,0.0002563201,0.0003068491,0.005617324,0.00004101912],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9957202,0.0007192735,0.00005884662,0.000376241,0.000005376208,0.000006016442,0.00006033832,0.00000152099,0.00305225],"genre_scores_gemma":[0.9994766,0.0002153753,0.00002542805,0.00006130829,0.000002114429,0.000003416829,0.00004032669,0.000002117839,0.000173283],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.09259441,"threshold_uncertainty_score":0.1841109,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3123677492","doi":"10.1111/j.1475-679x.2008.00300.x","title":"Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":88,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Business; Consolidation (business); Accounting; Finance; Restructuring; Market liquidity; Asset (computer security)","authors":[{"name":"Daniel A. Bens","is_ca":false},{"name":"Steven J. Monahan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1699240946829216,"gpt":0.3632985539489263,"spread":0.1933744592660047,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0108802,0.0002470738,0.0002171275,0.0004554426,0.0005391501,0.002565502,0.0005092808,0.0009910908,0.00247555],"category_scores_gemma":[0.04583615,0.0001088342,0.0001743805,0.0004401573,0.0006861185,0.001289095,0.0007847172,0.0007383163,0.0003708703],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001645159,"about_ca_system_score_gemma":0.001586434,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002801973,"about_ca_topic_score_gemma":0.005545637,"domain_scores_codex":[0.9932908,0.004033493,0.0004212575,0.0004097724,0.001209342,0.0006352893],"domain_scores_gemma":[0.932028,0.02440348,0.03482711,0.002009466,0.00346815,0.003263763],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.002763288,0.004815603,0.8144048,0.00008190679,0.0001607226,0.0004231291,0.001845324,0.005582634,0.005224696,0.003785467,0.002474043,0.1584385],"study_design_scores_gemma":[0.0005390532,0.007623638,0.9561895,0.00009076627,0.000171271,0.000250233,0.004124701,0.01367578,0.006547951,0.003649562,0.007051372,0.0000861607],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9942888,0.00007966661,0.0002569968,0.0003766888,0.00001059318,0.00004753391,0.00001482158,0.00000755097,0.004917403],"genre_scores_gemma":[0.9992452,0.00002324554,0.0001955052,0.00007306715,0.000009819876,0.00001217085,0.00001003894,9.300415e-7,0.0004299669],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0108802,"threshold_uncertainty_score":0.05754071,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122447935","doi":"10.1111/j.1475-679x.2008.00314.x","title":"Inco Ltd.: Market Value, Fair Value, and Management Discretion","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":85,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo; University of British Columbia, Okanagan Campus; University of British Columbia","funders":"","keywords":"Discretion; Valuation (finance); Business; Market value; Accounting; Stock market; Actuarial science; Earnings management; Cash; Economics; Safe harbor; Finance; Earnings; Law","authors":[{"name":"ANDREW S. HILTON","is_ca":true},{"name":"Patricia C. O’Brien","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0223172508408428,"gpt":0.2836350345570705,"spread":0.2613177837162277,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008018155,0.0001333506,0.0002685619,0.001322026,0.002175713,0.004211308,0.0005597723,0.001332241,0.005594245],"category_scores_gemma":[0.02945781,0.0001432618,0.0001615723,0.0009170784,0.004948662,0.0035515,0.001740468,0.001235585,0.000328115],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006723152,"about_ca_system_score_gemma":0.00309232,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01082171,"about_ca_topic_score_gemma":0.0203754,"domain_scores_codex":[0.9967117,0.000694617,0.0001671784,0.0003001756,0.001457733,0.0006685829],"domain_scores_gemma":[0.9636528,0.01820101,0.01030325,0.001903504,0.004186461,0.001752991],"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":[0.000372088,0.0002597794,0.1867327,0.00007424974,0.00003407593,0.001242986,0.006404172,0.007182894,0.002435423,0.7409618,0.007128223,0.04717158],"study_design_scores_gemma":[0.00009321313,0.00029614,0.29087,0.0003719111,0.0000522974,0.0007675196,0.00972227,0.02963553,0.00473408,0.6190077,0.04428544,0.0001639421],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7131144,0.0006883386,0.006237464,0.009023111,0.00005987171,0.0000594445,0.0001365484,0.00003355285,0.2706473],"genre_scores_gemma":[0.9978901,0.00002993792,0.0002269393,0.0001563684,0.00001849805,0.000007600807,0.00001006614,0.000002908794,0.00165758],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01082171,"threshold_uncertainty_score":0.04878008,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4313476539","doi":"10.1111/1475-679x.12469","title":"Financial Reporting and Employee Job Search","year":2023,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":84,"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":"Earnings; Business; Finance; Marketing; Accounting","authors":[{"name":"NAN LI","is_ca":true},{"name":"Frank Zhou","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1153793528695252,"gpt":0.3561088338078267,"spread":0.2407294809383015,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001841104,0.0001757243,0.0002828009,0.001009616,0.0004112761,0.001290607,0.0003646234,0.0006516811,0.005004874],"category_scores_gemma":[0.01701952,0.0001376399,0.0002769484,0.001175278,0.0003595608,0.0005537832,0.000586031,0.0005854984,0.0006144801],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005018978,"about_ca_system_score_gemma":0.0004291739,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006525547,"about_ca_topic_score_gemma":0.007386623,"domain_scores_codex":[0.999105,0.0003505888,0.00009518844,0.00008288235,0.0001672954,0.0001990094],"domain_scores_gemma":[0.9402432,0.02229204,0.03143416,0.00108781,0.001653364,0.003289518],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001388696,0.0003178273,0.9905657,0.00003281344,0.00004093806,0.00003840453,0.0003375522,0.0002618631,0.0001095969,0.000162661,0.0003987755,0.007595016],"study_design_scores_gemma":[0.000005689881,0.0001035441,0.9980574,0.0000277696,0.00002329225,0.00003195329,0.0005585469,0.0005534289,0.00008408493,0.0001701145,0.0003755269,0.000008595102],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9960123,0.0008252149,0.00008083463,0.0004959288,0.00001245673,0.000006044839,0.0002057897,0.000006058921,0.002355367],"genre_scores_gemma":[0.9991781,0.0001728846,0.0000315811,0.00004941721,0.00001971235,0.000002438992,0.00008866318,0.000001284773,0.0004557959],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006525547,"threshold_uncertainty_score":0.016743,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2901093819","doi":"10.1111/1475-679x.12245","title":"The Effects of Analyst‐Country Institutions on Biased Research: Evidence from Target Prices","year":2018,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":81,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University; University of Waterloo","funders":"Social Sciences and Humanities Research Council of Canada; National Natural Science Foundation of China","keywords":"Optimism; Value (mathematics); Cross country; Monetary economics; Business; Economics; Demographic economics; Psychology; Social psychology","authors":[{"name":"Mark T. Bradshaw","is_ca":false},{"name":"Alan Guoming Huang","is_ca":true},{"name":"Hongping Tan","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09297473959013687,"gpt":0.3792088837739105,"spread":0.2862341441837736,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.009549671,0.0001930497,0.0002944694,0.001210905,0.0006645765,0.001950691,0.0005863368,0.0005696067,0.003637886],"category_scores_gemma":[0.080005,0.0002012049,0.0003639783,0.001614277,0.001705831,0.001367436,0.001971775,0.0007301689,0.0002363554],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005652886,"about_ca_system_score_gemma":0.0007580493,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003378272,"about_ca_topic_score_gemma":0.003257832,"domain_scores_codex":[0.9887422,0.00736083,0.0006165211,0.0009844868,0.001707776,0.0005880986],"domain_scores_gemma":[0.6943772,0.1519314,0.1225586,0.0148999,0.009323518,0.006909329],"domain_codex":null,"domain_gemma":"methods","domain_candidate":"methods","domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0004218711,0.0001405724,0.9917102,0.0000258467,0.0001463101,0.00005087113,0.0006279402,0.0001806563,0.0001809938,0.0005368324,0.0001044632,0.005873369],"study_design_scores_gemma":[0.00001729349,0.0001202683,0.9971787,0.00002028267,0.00008341963,0.00008060301,0.0007958651,0.0004223224,0.0005079457,0.0004500851,0.0003153702,0.000007940785],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9966222,0.0002450127,0.0004182751,0.0001482512,0.000003893695,0.000009646652,0.00007214981,0.000003707476,0.002476804],"genre_scores_gemma":[0.9996997,0.00006153761,0.0001092964,0.00001516798,0.000004355603,0.000003688147,0.00002900938,0.000001652307,0.00007561154],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9904503,"threshold_uncertainty_score":0.05050415,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2099148687","doi":"10.1111/j.1475-679x.2008.00299.x","title":"How Much New Information Is There in Earnings?","year":2008,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":75,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Earnings; Post-earnings-announcement drift; Quarter (Canadian coin); Earnings per share; Earnings response coefficient; Economics; Econometrics; Business; Monetary economics; Financial economics; Accounting","authors":[{"name":"Ray Ball","is_ca":false},{"name":"Lakshmanan Shivakumar","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0347230973668667,"gpt":0.280361682827976,"spread":0.2456385854611093,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00524792,0.0003221461,0.0004030464,0.001967524,0.0003543289,0.003023832,0.0004454578,0.0007237542,0.002583958],"category_scores_gemma":[0.0658011,0.0002670336,0.0002866646,0.00182549,0.001474422,0.004883079,0.0009286206,0.0009405109,0.0004554053],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0007871456,"about_ca_system_score_gemma":0.0004050697,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001924343,"about_ca_topic_score_gemma":0.001891262,"domain_scores_codex":[0.9973998,0.0007694983,0.0002156264,0.0003732303,0.001012141,0.000229585],"domain_scores_gemma":[0.8793224,0.0862041,0.02419665,0.003507717,0.004806475,0.001962677],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00120423,0.0002430587,0.8625022,0.0002269341,0.0003447903,0.0006209608,0.0008370773,0.009643429,0.003933455,0.009586482,0.001568836,0.1092887],"study_design_scores_gemma":[0.00003881955,0.0004827825,0.9456549,0.000118186,0.0003266539,0.0007220814,0.001272368,0.0206142,0.004304376,0.02190681,0.004477219,0.00008156672],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9820546,0.002061293,0.004895817,0.001883997,0.0000599558,0.00001832255,0.0003297511,0.00004219001,0.008654153],"genre_scores_gemma":[0.9985499,0.0004029023,0.0004135938,0.00006135305,0.0001266247,0.000002125166,0.0001136121,0.000005718686,0.0003241026],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.00524792,"threshold_uncertainty_score":0.02775401,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1532913612","doi":"10.1111/j.1475-679x.2011.00415.x","title":"The Benefits of Financial Statement Comparability","year":2011,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":74,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Comparability; Financial statement; Earnings; Accounting; Financial statement analysis; Measure (data warehouse); Business; Quality (philosophy); Construct (python library); Actuarial science; Statement (logic); Empirical evidence; Economics; Finance; Financial ratio; Computer science; Mathematics; Political science; Data mining","authors":[{"name":"Gus De Franco","is_ca":true},{"name":"S.P. Kothari","is_ca":false},{"name":"Rodrigo S. Verdi","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07219865033286552,"gpt":0.3118905756729066,"spread":0.2396919253400411,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.08776828,0.0005179447,0.00112394,0.007035234,0.001357173,0.008583062,0.002597432,0.002706736,0.0104229],"category_scores_gemma":[0.427121,0.0005040094,0.001221828,0.007905328,0.003500211,0.01382585,0.005679775,0.002344089,0.002074912],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001290613,"about_ca_system_score_gemma":0.001429839,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00133116,"about_ca_topic_score_gemma":0.001363473,"domain_scores_codex":[0.913956,0.05601028,0.006550487,0.008081551,0.01400084,0.001400737],"domain_scores_gemma":[0.4834222,0.338507,0.03959248,0.09079286,0.04486717,0.002818169],"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":[0.006211783,0.000556959,0.2659754,0.001407071,0.002145122,0.0006701283,0.005018371,0.004275025,0.002558659,0.1603729,0.03663115,0.5141776],"study_design_scores_gemma":[0.001048867,0.001190832,0.2943036,0.001220168,0.00175793,0.001754558,0.005212229,0.01712599,0.006466547,0.5687844,0.1007784,0.0003563904],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5005534,0.01878647,0.1723466,0.06624512,0.008548008,0.0006861908,0.01454475,0.001999879,0.2162896],"genre_scores_gemma":[0.967683,0.0009664124,0.01937766,0.002249323,0.003340082,0.0001217327,0.002474083,0.0002467398,0.003540938],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08776828,"threshold_uncertainty_score":0.4641685,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2394734122","doi":"10.1111/1475-679x.12102","title":"The Role of Visual Attention in the Managerial Judgment of Balanced‐Scorecard Performance Evaluation: Insights from Using an Eye‐Tracking Device","year":2015,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":68,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University","funders":"Nanjing University; Simon Fraser University","keywords":"Balanced scorecard; Eye tracking; Presentation (obstetrics); Affect (linguistics); Psychology; Tracking (education); Performance management; Visual attention; Focus (optics); Cognitive psychology; Process management; Computer science; Business; Perception; Marketing","authors":[{"name":"Yasheng Chen","is_ca":false},{"name":"Johnny Jermias","is_ca":true},{"name":"Tota Panggabean","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09703342385804874,"gpt":0.3651755376320858,"spread":0.268142113774037,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002010214,0.0002373084,0.0002513238,0.0008649098,0.0003095932,0.001871258,0.0003078402,0.0004780149,0.001256],"category_scores_gemma":[0.03136613,0.0002393032,0.0001879776,0.0004089879,0.0004070889,0.0007973759,0.0007068106,0.0004251011,0.0001644317],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000472367,"about_ca_system_score_gemma":0.0003924376,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003688158,"about_ca_topic_score_gemma":0.002565001,"domain_scores_codex":[0.9983864,0.0007996205,0.00006730256,0.0002136213,0.0003971359,0.0001360051],"domain_scores_gemma":[0.9805133,0.01578625,0.001789207,0.0005073274,0.001125976,0.000277933],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"bench_or_experimental","study_design_gemma":"observational","study_design_scores_codex":[0.004461752,0.0007159546,0.2092926,0.001028839,0.0003094425,0.001274512,0.0282377,0.004070672,0.5243917,0.003200968,0.001911581,0.2211042],"study_design_scores_gemma":[0.000101473,0.0009199083,0.9416332,0.0001990978,0.0001773793,0.0006424254,0.005020936,0.01590552,0.03061572,0.002596805,0.002057758,0.0001297173],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9868618,0.0002704562,0.006013677,0.0001236208,0.00002930072,0.00006144135,0.00006591707,0.00004204839,0.006531768],"genre_scores_gemma":[0.9981431,0.00007249162,0.00134438,0.00005429283,0.0000123364,0.00001834134,0.00002128357,0.00001324287,0.0003205421],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003688158,"threshold_uncertainty_score":0.01063114,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1993016644","doi":"10.1111/j.1475-679x.2010.00389.x","title":"Disagreement and the Cost of Capital","year":2010,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":62,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Cost of capital; Commission; Earnings; Capital (architecture); Business; Capital market; Economics; Monetary economics; Affect (linguistics); Accounting; Actuarial science; Microeconomics; Finance; Incentive; Psychology","authors":[{"name":"Robert J. Bloomfield","is_ca":false},{"name":"Paul E. Fischer","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01941793153312111,"gpt":0.2896792146969673,"spread":0.2702612831638462,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004633541,0.0003877381,0.0005341491,0.001604303,0.00058004,0.004178701,0.0005926919,0.001336808,0.006025175],"category_scores_gemma":[0.05836819,0.0002114865,0.0002926086,0.001512827,0.001404571,0.002920337,0.001607167,0.001436346,0.0003242955],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003187938,"about_ca_system_score_gemma":0.0006312052,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001746984,"about_ca_topic_score_gemma":0.0009764954,"domain_scores_codex":[0.9939291,0.002338539,0.0004525794,0.0004091922,0.002174106,0.000696401],"domain_scores_gemma":[0.891074,0.05753628,0.03573436,0.00373067,0.008689903,0.003234773],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001795183,0.001440206,0.6514691,0.0004740634,0.0007451776,0.001007254,0.003233168,0.07384643,0.003109629,0.1608342,0.006316055,0.09572954],"study_design_scores_gemma":[0.0001489961,0.0006874239,0.6798777,0.000286673,0.0002046793,0.0005514442,0.004131803,0.07602704,0.002328296,0.2254249,0.01010917,0.0002218176],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9457617,0.001255652,0.006352198,0.002244611,0.00005309614,0.00008013189,0.000367212,0.00002400392,0.04386147],"genre_scores_gemma":[0.9990834,0.00008963046,0.000211152,0.00003505845,0.00002405732,0.000009721267,0.00005393578,0.00000273857,0.0004901873],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006025175,"threshold_uncertainty_score":0.02450484,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2166121211","doi":"10.1111/j.1475-679x.2012.00453.x","title":"Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation","year":2012,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":57,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University; HEC Montréal","funders":"","keywords":"Comparability; Accounting; Executive compensation; Business; Earnings; Compensation (psychology); Quality (philosophy); International Financial Reporting Standards; Accounting information system; Executive summary; Finance; Corporate governance","authors":[{"name":"Neslihan Ozkan","is_ca":false},{"name":"Zvi Singer","is_ca":true},{"name":"Haifeng You","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02875504052851082,"gpt":0.2805308382569726,"spread":0.2517757977284618,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01266041,0.0001483757,0.0002121623,0.000876329,0.0004258434,0.002205473,0.0006568168,0.0007461086,0.001991768],"category_scores_gemma":[0.05272941,0.0001760725,0.0003310005,0.001078267,0.0009811732,0.001120744,0.001409015,0.00109049,0.000212806],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009948992,"about_ca_system_score_gemma":0.001020061,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004407955,"about_ca_topic_score_gemma":0.004922625,"domain_scores_codex":[0.9926432,0.002561994,0.001126554,0.0005941304,0.00213085,0.0009434079],"domain_scores_gemma":[0.8210502,0.03975729,0.1014339,0.01539581,0.01881266,0.003550134],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002148643,0.0003921019,0.9475917,0.00009209975,0.00009103431,0.0001726437,0.002750394,0.001215773,0.00199945,0.002133666,0.0004399727,0.0429063],"study_design_scores_gemma":[0.000004108667,0.0001552313,0.9962179,0.0000393871,0.00001317213,0.000078264,0.0009776341,0.0003825582,0.0007587774,0.0001983412,0.001161313,0.00001332168],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9967151,0.0001888086,0.0002683765,0.0002253474,0.000008846549,0.00001113886,0.00006106053,0.000008543744,0.00251283],"genre_scores_gemma":[0.9994524,0.00003431688,0.0001711198,0.00002487731,0.000009014907,0.000003266117,0.00005656353,0.000001388832,0.0002469604],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01266041,"threshold_uncertainty_score":0.06695539,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2796777623","doi":"10.1111/1475-679x.12306","title":"The Silent Majority: Private U.S. Firms and Financial Reporting Choices","year":2020,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":55,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Quest University Canada","funders":"Aramark","keywords":"Audit; Accounting; Profitability index; Business; Information asymmetry; Stewardship (theology); Finance","authors":[{"name":"Petro Lisowsky","is_ca":true},{"name":"Michael Minnis","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07323338302032127,"gpt":0.3144614981158315,"spread":0.2412281150955102,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002060363,0.000121311,0.0002525777,0.0009673411,0.0005175008,0.001628874,0.0002843807,0.0003944216,0.002558885],"category_scores_gemma":[0.007899802,0.0001176226,0.000151101,0.001576574,0.0004002189,0.0008829242,0.000807462,0.0004860958,0.0003723978],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003771164,"about_ca_system_score_gemma":0.0003169227,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01183349,"about_ca_topic_score_gemma":0.01934351,"domain_scores_codex":[0.9990563,0.0003326362,0.00008818648,0.0001131018,0.0001907155,0.0002191996],"domain_scores_gemma":[0.973962,0.004880133,0.01691358,0.00114894,0.001368822,0.001726556],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001172676,0.0000717283,0.9924843,0.000007016585,0.00003238797,0.00006058209,0.0003936128,0.0001873501,0.0001842442,0.0004785918,0.0009263752,0.005056591],"study_design_scores_gemma":[0.000009624025,0.00005736406,0.9955503,0.00001722832,0.00001631156,0.00006447751,0.001707674,0.0007454879,0.0002715798,0.0004169666,0.001132502,0.00001046035],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9979691,0.0000872016,0.00003977331,0.0002818308,0.000003225329,0.000004250513,0.0004239439,0.000002384917,0.00118829],"genre_scores_gemma":[0.9994696,0.00004036846,0.00001630833,0.00003072,0.000005938736,0.000001454492,0.0002657815,7.19068e-7,0.0001690904],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01183349,"threshold_uncertainty_score":0.02352923,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3125681361","doi":"10.1111/j.1475-679x.2006.00228.x","title":"Wealth Transfer Effects of Analysts' Misleading Behavior","year":2007,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":53,"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":"Transfer (computing); Business; Econometrics; Monetary economics; Economics; Computer science","authors":[{"name":"Gus De Franco","is_ca":true},{"name":"Hai Lu","is_ca":true},{"name":"Florin P. Vasvari","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05841400179211382,"gpt":0.3307493146555282,"spread":0.2723353128634144,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002963901,0.0003423067,0.0003518733,0.001167618,0.0003632149,0.0009967834,0.0003219619,0.0007233012,0.0025129],"category_scores_gemma":[0.03918096,0.0001274189,0.0002088831,0.0006168433,0.0007221104,0.001178399,0.0009649612,0.0008325747,0.0002450606],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004261193,"about_ca_system_score_gemma":0.0001503711,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001749958,"about_ca_topic_score_gemma":0.001378009,"domain_scores_codex":[0.9985737,0.0007575282,0.00008305985,0.0001601369,0.00025186,0.0001736471],"domain_scores_gemma":[0.9492877,0.03053653,0.01640608,0.002187452,0.0007652921,0.0008169813],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001537529,0.0007076305,0.9370645,0.00003455575,0.0002933633,0.0009831111,0.001299197,0.0111922,0.002514397,0.00255159,0.0004719073,0.04135],"study_design_scores_gemma":[0.00005766215,0.0004847657,0.969698,0.00002093372,0.0001773161,0.0005968033,0.0007103086,0.02195063,0.002106095,0.003670214,0.0004928097,0.00003443624],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9986405,0.00007145208,0.0002627263,0.00007096009,0.000001661269,0.000005848995,0.00004715601,0.000005875512,0.000893813],"genre_scores_gemma":[0.9997835,0.00001892561,0.00005021509,0.000007763263,0.000003907417,0.000001528268,0.00002619342,5.566017e-7,0.0001074643],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002963901,"threshold_uncertainty_score":0.01567477,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3121475382","doi":"10.1111/j.1475-679x.2010.00392.x","title":"Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe","year":2010,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":42,"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":"International Financial Reporting Standards; Equity (law); Business; Accounting; Net income; Information asymmetry; Financial system; Monetary economics; Finance; Economics","authors":[{"name":"Shiheng Wang","is_ca":false},{"name":"Michael Welker","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05058288467981254,"gpt":0.3555233060188693,"spread":0.3049404213390568,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002983664,0.000088545,0.0002185634,0.0008784872,0.0002210791,0.001119681,0.000296329,0.0004163329,0.001101155],"category_scores_gemma":[0.01868041,0.0001217069,0.000219006,0.0007653459,0.000442617,0.0006837464,0.001078773,0.00058176,0.0001477266],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000685723,"about_ca_system_score_gemma":0.0005894431,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009701067,"about_ca_topic_score_gemma":0.01006038,"domain_scores_codex":[0.9980373,0.0006197845,0.0002538445,0.0001916672,0.0005297303,0.0003677546],"domain_scores_gemma":[0.9530048,0.007922423,0.03274333,0.00126426,0.00388705,0.001178166],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001472406,0.00006527745,0.9911623,0.00001241802,0.00002604014,0.0001647916,0.0008661529,0.0003631611,0.00096497,0.000181249,0.00014091,0.005905456],"study_design_scores_gemma":[0.000001296561,0.00004209336,0.9986002,0.000004924651,0.000004325753,0.00003647343,0.0004369247,0.0003323293,0.0003204098,0.00004525948,0.000172314,0.000003453056],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9993026,0.00002610513,0.00006008966,0.00007768397,0.000001789969,0.000004643106,0.00003972912,0.00000222217,0.0004851291],"genre_scores_gemma":[0.9997501,0.00001360925,0.00003673079,0.00001390004,0.000003375485,0.000001625947,0.00005177185,5.486683e-7,0.0001283839],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009701067,"threshold_uncertainty_score":0.0192892,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3124714751","doi":"10.1111/1475-679x.00029","title":"Can Auditors Predict the Choices Made by Other Auditors?","year":2001,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Experimental Behavioral Economics Studies","field":"Social Sciences","cited_by":42,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Alberta","funders":"","keywords":"Audit; Ambiguity; Task (project management); Dimension (graph theory); Accounting; Ambiguity tolerance; Psychology; Business; Computer science; Economics; Management; Mathematics","authors":[{"name":"Karim Jamal","is_ca":true},{"name":"Hun‐Tong Tan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06110627111279423,"gpt":0.4136819209327842,"spread":0.35257564981999,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008008898,0.000397465,0.0007467915,0.001090365,0.0005939362,0.002208018,0.0005384163,0.001733712,0.003275639],"category_scores_gemma":[0.06024474,0.0003501175,0.0005453284,0.0005789541,0.0008894798,0.003301502,0.0009287432,0.001144179,0.0009466003],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000503569,"about_ca_system_score_gemma":0.0006127249,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004219689,"about_ca_topic_score_gemma":0.004196772,"domain_scores_codex":[0.9968581,0.001544666,0.0001842048,0.0004344335,0.0005912604,0.0003873866],"domain_scores_gemma":[0.9400147,0.03112112,0.01663773,0.007232204,0.001756385,0.00323788],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"nonrandomized_trial","study_design_scores_codex":[0.001209751,0.0005059611,0.9607185,0.00003495175,0.0001645963,0.00008927184,0.0006296868,0.004903705,0.001646732,0.001110901,0.0005370245,0.02844893],"study_design_scores_gemma":[0.0001860257,0.0009769732,0.9272183,0.00005356663,0.0001179658,0.0003244884,0.001473154,0.05588363,0.002166259,0.01011481,0.001405361,0.0000794627],"study_design_candidate":"nonrandomized_trial","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9953892,0.0000698404,0.001432522,0.0003919158,0.000009353404,0.0000216167,0.00005726618,0.00001671167,0.002611593],"genre_scores_gemma":[0.998582,0.00005257677,0.000728528,0.00009915698,0.00001612664,0.000008834849,0.00006388516,0.000003231698,0.0004457112],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008008898,"threshold_uncertainty_score":0.0423556,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3191091484","doi":"10.1111/1475-679x.12394","title":"How is Earnings News Transmitted to Stock Prices?","year":2021,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":40,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto; HEC Montréal","funders":"","keywords":"Price discovery; Earnings; Economics; Ask price; Stock (firearms); Financial economics; Monetary economics; Stock price; Econometrics; Business; Finance","authors":[{"name":"Vincent Grégoire","is_ca":true},{"name":"Charles Martineau","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08066906067668349,"gpt":0.3073220300231905,"spread":0.226652969346507,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001996745,0.0002347118,0.0003574263,0.001231533,0.0002758966,0.002966111,0.0003190342,0.0008270761,0.003333271],"category_scores_gemma":[0.04874542,0.0004568212,0.0002156334,0.0009800708,0.0004693911,0.003156842,0.0005725847,0.001055409,0.0008882352],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005146212,"about_ca_system_score_gemma":0.0003811253,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00282397,"about_ca_topic_score_gemma":0.001280695,"domain_scores_codex":[0.9990515,0.0002285619,0.00008594965,0.0001419337,0.0003646997,0.0001273261],"domain_scores_gemma":[0.962091,0.02318987,0.009502566,0.001519606,0.002993701,0.0007032734],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001863333,0.0004773927,0.6990425,0.0003132634,0.0003871294,0.001258615,0.002136453,0.01393278,0.02966532,0.01859304,0.005271498,0.2270586],"study_design_scores_gemma":[0.00008179447,0.0004406134,0.9192491,0.0001249796,0.0001748885,0.0004283432,0.001424398,0.04286139,0.01109365,0.01927434,0.004722524,0.0001241293],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.981304,0.0009785399,0.004934685,0.002004738,0.0001368532,0.00002474874,0.0003899973,0.0001297757,0.0100966],"genre_scores_gemma":[0.9980487,0.0003383875,0.0004807727,0.00007615981,0.000111725,0.000004204285,0.0001101654,0.00001876551,0.0008111713],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.003333271,"threshold_uncertainty_score":0.0111509,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}