{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":31,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":31,"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":"32f7c351bbe4","filters":{"venue":"Journal of Corporate Accounting & Finance"}},"results":[{"id":"W1979995726","doi":"10.1002/jcaf.20090","title":"The process-based management loop","year":2004,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Business Process Modeling and Analysis","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Community Based Research Centre","funders":"","keywords":"Process management; Process (computing); Business; Computer science; Operations management; Engineering","authors":[{"name":"Pat Dowdle","is_ca":true},{"name":"Jerry Stevens","is_ca":true},{"name":"Bob McCarty","is_ca":false},{"name":"Dennis C. Daly","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01875235156828594,"gpt":0.228486327658766,"spread":0.20973397609048,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008894815,0.0008689223,0.0003970817,0.001866221,0.001581359,0.01231882,0.002430702,0.002660859,0.01793439],"category_scores_gemma":[0.02150032,0.0005536236,0.0005509405,0.001840411,0.004777206,0.01071689,0.005450045,0.003177355,0.007780595],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00241245,"about_ca_system_score_gemma":0.006432931,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002417244,"about_ca_topic_score_gemma":0.0006579304,"domain_scores_codex":[0.9905809,0.002370186,0.000277607,0.001600878,0.004481107,0.0006892931],"domain_scores_gemma":[0.9875378,0.005693516,0.0009653235,0.002693868,0.00217708,0.0009324756],"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":[0.0001649178,0.0003140644,0.002212986,0.000384076,0.00008138231,0.0002066336,0.004120893,0.004711174,0.007587233,0.6166633,0.02395123,0.3396022],"study_design_scores_gemma":[0.00008837087,0.0002479649,0.001758357,0.0003230675,0.0000553644,0.0002105011,0.0005864677,0.012771,0.004887152,0.6373317,0.3416516,0.00008842626],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.02376939,0.002103535,0.6653693,0.01693434,0.00105676,0.0007903064,0.0002894127,0.005299183,0.2843877],"genre_scores_gemma":[0.6829426,0.002924521,0.2213738,0.007670727,0.001748602,0.001259629,0.0008426923,0.001279341,0.07995813],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01793439,"threshold_uncertainty_score":0.05999649,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2030463120","doi":"10.1002/jcaf.21796","title":"Convergence to IFRS: The Canadian experience","year":2012,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; International Financial Reporting Standards; Business; Accounting standard; Convergence (economics); Financial accounting; Accounting information system; Economics","authors":[{"name":"Kaitlyn Pfeffer","is_ca":false},{"name":"Anne K. Jacobs","is_ca":false},{"name":"Cari DeLong","is_ca":false},{"name":"Roger Y. W. Tang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.09785478098596206,"gpt":0.3067515030012256,"spread":0.2088967220152635,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03381765,0.0005897356,0.001095013,0.004013039,0.0230951,0.02126739,0.005047799,0.003554154,0.02411286],"category_scores_gemma":[0.07128377,0.0006853852,0.00080535,0.01462446,0.0110029,0.006551342,0.008050228,0.007146005,0.001578917],"about_ca_system_candidate":true,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.2040177,"about_ca_system_score_gemma":0.402576,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9919996,"about_ca_topic_score_gemma":0.9898142,"domain_scores_codex":[0.9644096,0.006276812,0.001202648,0.002504427,0.01660571,0.009000843],"domain_scores_gemma":[0.8874668,0.01146556,0.003036806,0.003986382,0.06524971,0.02879474],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0004408031,0.0005651318,0.04507406,0.0009840033,0.00009934148,0.002546769,0.1342384,0.001089206,0.0007361734,0.2441275,0.2938047,0.2762939],"study_design_scores_gemma":[0.00007630666,0.0001122131,0.03736395,0.001314259,0.00004725529,0.0005696745,0.08453841,0.0005614855,0.0004155887,0.005217186,0.8695942,0.0001895673],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.1966463,0.02040762,0.002227616,0.3124738,0.002520964,0.0004078925,0.002956593,0.000297646,0.4620616],"genre_scores_gemma":[0.8509849,0.029226,0.004916965,0.02837756,0.0004754072,0.0002045401,0.002167212,0.0004537138,0.08319375],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2040177,"threshold_uncertainty_score":0.9232266,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3121756462","doi":"10.1002/jcaf.20358","title":"Integrated information systems: SAS 94 and auditors","year":2007,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Windsor","funders":"","keywords":"Audit; Accounting; Internal control; Control (management); Business; Internal audit; Statement (logic); Financial statement; Computer science; Political science; Law","authors":[{"name":"Jagdish Pathak","is_ca":true},{"name":"Mary R. Lind","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01454636817588435,"gpt":0.2066267755987342,"spread":0.1920804074228499,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.06005509,0.0004515288,0.0006137734,0.003225316,0.001179231,0.01248996,0.001298839,0.002261694,0.01180245],"category_scores_gemma":[0.1195039,0.0008919074,0.0003596722,0.006602379,0.00302281,0.01091888,0.003590135,0.005097428,0.004011528],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004059864,"about_ca_system_score_gemma":0.007824549,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005374562,"about_ca_topic_score_gemma":0.003347716,"domain_scores_codex":[0.9454127,0.02605398,0.004737208,0.001920469,0.0203437,0.001531993],"domain_scores_gemma":[0.8214535,0.07580458,0.01349533,0.02419633,0.0576124,0.007437831],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0005238723,0.0001515649,0.009515609,0.0002069894,0.00006099789,0.0001075138,0.001639547,0.002623413,0.001511366,0.1990038,0.1857409,0.5989144],"study_design_scores_gemma":[0.0002290088,0.0005601085,0.01459718,0.0009684131,0.00009811363,0.0004418824,0.002226069,0.02058518,0.005616392,0.1258979,0.8285993,0.0001805319],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.07989323,0.01333745,0.3528824,0.2416706,0.005853392,0.0005609888,0.002277381,0.02760476,0.2759198],"genre_scores_gemma":[0.6026148,0.009197413,0.3023402,0.01067434,0.005106081,0.0006930568,0.004168144,0.003766757,0.0614392],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.06005509,"threshold_uncertainty_score":0.3176055,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2989801009","doi":"10.1002/jcaf.22419","title":"Annual reporting, agency costs, and firm valuations","year":2019,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Acadia University","funders":"","keywords":"Goodwill; Profitability index; Business; Agency cost; Shareholder; Free cash flow; Agency (philosophy); Accounting; Monetary economics; Term (time); Finance; Cash flow; Investment (military); Economics; Corporate governance","authors":[{"name":"Igor Semenenko","is_ca":true},{"name":"Junwook Yoo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02938641122494067,"gpt":0.2435837252329021,"spread":0.2141973140079614,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004629096,0.0001536822,0.0001918697,0.002686899,0.0003013492,0.002262694,0.0003164571,0.0003221971,0.004310926],"category_scores_gemma":[0.06593049,0.0001196086,0.000225042,0.002829518,0.000340407,0.001198519,0.0004597547,0.0004898763,0.0003695213],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009216435,"about_ca_system_score_gemma":0.0004657131,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002981825,"about_ca_topic_score_gemma":0.002565978,"domain_scores_codex":[0.9971373,0.001037663,0.00043935,0.0001687142,0.0009444879,0.0002724653],"domain_scores_gemma":[0.7885593,0.07899641,0.1137277,0.005324015,0.01011132,0.003281331],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003477337,0.0001912589,0.9488887,0.00005493233,0.0001358413,0.0001816482,0.0002186125,0.005244883,0.0003653144,0.003841729,0.002746804,0.03778239],"study_design_scores_gemma":[0.00001503274,0.0001638937,0.9841002,0.0000500702,0.00007229747,0.000323225,0.0003203843,0.009217991,0.0004847847,0.002947172,0.002265183,0.00003968411],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9904722,0.0004978621,0.0005952991,0.0003272115,0.00002202118,0.00002176314,0.001509919,0.00002628329,0.006527298],"genre_scores_gemma":[0.9986635,0.0001111871,0.000169782,0.00001168611,0.00002614475,0.000005798007,0.0004463233,0.000002850345,0.0005626701],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.004629096,"threshold_uncertainty_score":0.02448124,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2161638033","doi":"10.1002/jcaf.20654","title":"M&amp;A update","year":2010,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Private Equity and Venture Capital","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Cash; Quarter (Canadian coin); Mergers and acquisitions; Economics; Monetary economics; Business; Finance","authors":[{"name":"Carol M. Sánchez","is_ca":false},{"name":"Christina D. Seeber","is_ca":false},{"name":"Stephen R. Goldberg","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02688942262166018,"gpt":0.2293741286510624,"spread":0.2024847060294022,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002266431,0.0008595421,0.0007777998,0.007107975,0.0008019028,0.003481685,0.00174988,0.00340433,0.04931385],"category_scores_gemma":[0.01300258,0.0004487423,0.0006317268,0.004833966,0.0005260369,0.004534151,0.001532505,0.003061265,0.03730398],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002208967,"about_ca_system_score_gemma":0.004327315,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009436762,"about_ca_topic_score_gemma":0.01535877,"domain_scores_codex":[0.9981712,0.0001897323,0.0002967498,0.0001825449,0.0009999619,0.0001597813],"domain_scores_gemma":[0.9873675,0.001509611,0.001460976,0.0005354732,0.007281536,0.001845026],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00002579046,0.00004564923,0.0005652505,0.0004083677,0.000007161712,0.0001826934,0.00002315516,0.00008878329,0.0001070859,0.0009319582,0.8083219,0.1892923],"study_design_scores_gemma":[0.000002621059,0.000007799342,0.001075056,0.0001851205,0.000004652162,0.0002459279,0.000009668182,0.00002261339,0.00005256787,0.0001390816,0.9982513,0.000003567055],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"other","genre_gemma":"editorial","genre_scores_codex":[0.00479626,0.3130378,0.005275337,0.1478267,0.1064976,0.0004804584,0.0158729,0.002944093,0.4032688],"genre_scores_gemma":[0.0287037,0.3582326,0.01196825,0.04332382,0.09472611,0.000605389,0.02115542,0.0006526893,0.440632],"genre_candidate":"editorial","genre_consensus":null,"teacher_disagreement_score":0.04931385,"threshold_uncertainty_score":0.1649713,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2119067545","doi":"10.1002/jcaf.21754","title":"Rational expense reduction: Lean budgeting at Irving Oil","year":2012,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Capital Investment and Risk Analysis","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Dysfunctional family; Recession; Business; Economics; Finance; Management; Macroeconomics","authors":[{"name":"Lawrence P. Carr","is_ca":false},{"name":"William C. Lawler","is_ca":false},{"name":"Joseph Reny","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0494800755314275,"gpt":0.2217660957379606,"spread":0.1722860202065331,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002597615,0.0005496166,0.0001957025,0.0008543899,0.002295047,0.002191196,0.001041834,0.0007985998,0.007068329],"category_scores_gemma":[0.002928469,0.0002628293,0.0002054059,0.0006789995,0.001007695,0.001149215,0.00123309,0.00205963,0.000745524],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005997839,"about_ca_system_score_gemma":0.0118777,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04982143,"about_ca_topic_score_gemma":0.07700033,"domain_scores_codex":[0.9980865,0.0005227788,0.00004208579,0.0001608502,0.0008342429,0.0003535804],"domain_scores_gemma":[0.9979798,0.0004771365,0.0001293277,0.0001076497,0.0006473606,0.0006587979],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0008933644,0.00182254,0.005996715,0.00027881,0.00005033287,0.001136372,0.002475887,0.03979356,0.01901226,0.1130955,0.1121643,0.7032803],"study_design_scores_gemma":[0.0009578794,0.001693337,0.012465,0.0004384672,0.0001209962,0.0006935459,0.00661124,0.1631339,0.06207665,0.1015117,0.6499396,0.0003576163],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.3718256,0.002152001,0.1629973,0.06438725,0.0009867339,0.001340895,0.0003100629,0.003808542,0.3921917],"genre_scores_gemma":[0.7569017,0.001465181,0.145896,0.002406866,0.000158547,0.0002265301,0.0001819347,0.0002955574,0.0924677],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04982143,"threshold_uncertainty_score":0.09906286,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4287307282","doi":"10.1002/jcaf.22582","title":"Exploring the effects of family control on dividend policy—Evidence from Canada","year":2022,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Family Business Performance and Succession","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"University of the Fraser Valley","funders":"","keywords":"Dividend; Earnings; Shareholder; Dividend policy; Business; Cash; Agency (philosophy); Control (management); Monetary economics; Economics; Corporate governance; Accounting; Finance","authors":[{"name":"Raymond Leung","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05326883083593865,"gpt":0.2189826624652016,"spread":0.165713831629263,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001930291,0.0001552775,0.0003764429,0.0009062721,0.003841763,0.001505346,0.0009910389,0.0004420836,0.004257847],"category_scores_gemma":[0.00871917,0.0001613018,0.0004122136,0.001986042,0.001801407,0.0004684307,0.0009120282,0.0008977388,0.0001382592],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02047297,"about_ca_system_score_gemma":0.02992346,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9886069,"about_ca_topic_score_gemma":0.9906222,"domain_scores_codex":[0.9981452,0.0003342336,0.00006238124,0.0002805174,0.0006116076,0.00056613],"domain_scores_gemma":[0.9873148,0.003787867,0.002890504,0.0005953145,0.00346008,0.001951373],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002636542,0.0001660859,0.9717503,0.00006315216,0.0001323213,0.000327534,0.004475903,0.000227848,0.0001559763,0.002832595,0.002213558,0.01739109],"study_design_scores_gemma":[0.00002684507,0.00005236192,0.9851177,0.0001287196,0.00009125804,0.00004951517,0.008589767,0.0003486937,0.0001793241,0.0002606313,0.005138131,0.00001704335],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9880251,0.001431432,0.0001203977,0.001452759,0.00001904859,0.00001651494,0.0006635671,0.000003297326,0.008267856],"genre_scores_gemma":[0.997888,0.0005550006,0.00005245752,0.0001389496,0.000003944619,0.000003733266,0.0001857813,0.000001903666,0.001170245],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02047297,"threshold_uncertainty_score":0.1485425,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3214091862","doi":"10.1002/jcaf.22530","title":"Post‐CEO retirement appointments and financial accounting—Evidence from CEO turnovers","year":2021,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Brock University","funders":"Social Sciences and Humanities Research Council of Canada; Brock University","keywords":"Accrual; Accounting; Business; Earnings; Earnings management; Discretion; Finance; Political science","authors":[{"name":"Kareen Brown","is_ca":true},{"name":"Nam Ho","is_ca":true},{"name":"Parunchana Pacharn","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01854954239976452,"gpt":0.2144962005087885,"spread":0.195946658109024,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002235651,0.0001017926,0.0002014122,0.001003984,0.0005342843,0.0008690663,0.000428345,0.0007602242,0.004684105],"category_scores_gemma":[0.01809672,0.0001434968,0.0002325158,0.0008803479,0.0003343363,0.000527596,0.000563374,0.0007482604,0.0007050874],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002830474,"about_ca_system_score_gemma":0.0003621738,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007244133,"about_ca_topic_score_gemma":0.01102977,"domain_scores_codex":[0.9991199,0.0003294061,0.00007797063,0.00007095084,0.0002014053,0.0002002535],"domain_scores_gemma":[0.9548072,0.01267736,0.02434041,0.001344947,0.002297822,0.004532423],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001190736,0.0001274903,0.9969806,0.000008327489,0.00001525622,0.00004498292,0.0002138289,0.00002479319,0.00004466722,0.00005614603,0.000220557,0.002144297],"study_design_scores_gemma":[0.000003301394,0.00004624278,0.999315,0.000006023657,0.000005988043,0.00003628122,0.0002904612,0.0000559128,0.00002134908,0.00002229067,0.0001956733,0.000001497121],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9983395,0.0002201937,0.00002186076,0.0002097179,0.000007010673,0.000002690701,0.0001678166,0.000001244551,0.001029952],"genre_scores_gemma":[0.9993361,0.00008449123,0.00001223615,0.00003791095,0.00002243955,0.000002421461,0.0001834914,5.873778e-7,0.000320303],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007244133,"threshold_uncertainty_score":0.01566982,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4283808597","doi":"10.1002/jcaf.22577","title":"A qualitative analysis of bank credit risk disclosure: Evidence from the Canadian and Italian banking sectors","year":2022,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":true},"ca_institutions":"Carleton University; University of Ottawa","funders":"Telfer School of Management, University of Ottawa","keywords":"Homogeneous; Accounting; Business; Credit risk; Quality (philosophy); Qualitative analysis; Content analysis; Qualitative research; Bank credit; Strengths and weaknesses; Actuarial science; Finance; Psychology; Sociology","authors":[{"name":"Kaouthar Lajili","is_ca":true},{"name":"Sana Mohsni","is_ca":true},{"name":"Salvatore Polizzi","is_ca":false},{"name":"Enzo Scannella","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04388390577848778,"gpt":0.2655211781962085,"spread":0.2216372724177207,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01466517,0.0002895159,0.0004201551,0.007445152,0.007637907,0.004891304,0.001049712,0.0007464852,0.002613367],"category_scores_gemma":[0.04707278,0.0002634713,0.0002205092,0.0123148,0.007420891,0.001613476,0.003466933,0.0008751195,0.0001651599],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04483216,"about_ca_system_score_gemma":0.04839267,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.8343141,"about_ca_topic_score_gemma":0.8451353,"domain_scores_codex":[0.9867234,0.005337511,0.0005361011,0.0008222101,0.004937064,0.00164377],"domain_scores_gemma":[0.9338174,0.03493059,0.01086202,0.002019232,0.01632777,0.002042894],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0001152626,0.00004921598,0.0857776,0.0005236589,0.00001721205,0.0003205707,0.8806686,0.0001732434,0.0007439323,0.005325878,0.00227413,0.02401071],"study_design_scores_gemma":[0.000008897588,0.00002964927,0.1106712,0.0006804111,0.0000190385,0.0001545814,0.8709853,0.000334391,0.0005048893,0.000678149,0.0158865,0.00004689028],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9741747,0.00102306,0.001171539,0.002000281,0.00002449433,0.0002313842,0.001054236,0.00001098089,0.02030932],"genre_scores_gemma":[0.9966434,0.0006269612,0.0005941829,0.0003205621,0.000008989426,0.0001009864,0.0002665958,0.000006199069,0.001432165],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1656859,"threshold_uncertainty_score":0.3333232,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2124362915","doi":"10.1002/jcaf.20242","title":"Should you outsource accounting and finance?","year":2006,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Outsourcing and Supply Chain Management","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"HIV Legal Network","funders":"","keywords":"Pace; Accounting; Outsourcing; Business; Finance; Marketing; Geography","authors":[{"name":"J. Richard Anderson","is_ca":false},{"name":"Richard N. Vita","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02036650492099592,"gpt":0.20910846421475,"spread":0.1887419592937541,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001592457,0.0002952914,0.0002569795,0.0004016897,0.001860436,0.003621026,0.0004154821,0.001969875,0.07237276],"category_scores_gemma":[0.007601282,0.000228668,0.0002943464,0.0009271597,0.00155073,0.006491098,0.001371171,0.001978464,0.0268854],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001067583,"about_ca_system_score_gemma":0.00294112,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004491483,"about_ca_topic_score_gemma":0.01440966,"domain_scores_codex":[0.9991787,0.0001758664,0.00003279676,0.0000667725,0.0002681305,0.0002777802],"domain_scores_gemma":[0.9973789,0.00026314,0.0003027599,0.0002025578,0.0006208859,0.001231748],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001141455,0.0001176368,0.01009084,0.0001479439,0.000009435276,0.0005430142,0.001346578,0.00006346685,0.0003126007,0.03132778,0.7341909,0.2217357],"study_design_scores_gemma":[0.00002847986,0.00005783174,0.009736542,0.0003889374,0.000008847371,0.001157131,0.005564049,0.0001202427,0.0002330577,0.01997787,0.9627038,0.00002326658],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.02446381,0.01524323,0.002420032,0.6958752,0.01614986,0.00005394075,0.0004829195,0.0002790315,0.245032],"genre_scores_gemma":[0.2768742,0.03723302,0.003010309,0.1418759,0.0157769,0.00007139846,0.0007792336,0.0003161015,0.5240629],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.07237276,"threshold_uncertainty_score":0.242111,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2747987238","doi":"10.1002/jcaf.22294","title":"Understanding the New International Ethics Standards","year":2017,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Ethics in Business and Education","field":"Decision Sciences","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Generally Accepted Auditing Standards; Professional standards; Jurisdiction; Accounting standard; Subject (documents); Business; Ethical standards; International standard; Financial accounting; Law; Political science; Accounting information system; Engineering ethics; Engineering; Computer science","authors":[{"name":"Steven A Harrast","is_ca":false},{"name":"Amy Swaney","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.6070766930663339,"gpt":0.4791432009617268,"spread":0.1279334921046071,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04027466,0.0007756441,0.0006869167,0.00315539,0.005828409,0.02241211,0.002173129,0.009536631,0.006413045],"category_scores_gemma":[0.03983948,0.0006541263,0.000940187,0.002060021,0.04029582,0.0259917,0.009958326,0.01752127,0.001441045],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0138966,"about_ca_system_score_gemma":0.0181446,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.008421754,"about_ca_topic_score_gemma":0.00580069,"domain_scores_codex":[0.9678535,0.01696724,0.002104179,0.002539694,0.007816399,0.002718986],"domain_scores_gemma":[0.9607996,0.02093005,0.003048126,0.004180677,0.007464048,0.00357736],"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":[0.000001214502,0.000004647692,0.0001012865,0.00001183112,7.454121e-7,0.00001392454,0.001602632,0.0000785232,0.00001788457,0.9915867,0.003399969,0.003180666],"study_design_scores_gemma":[0.000004725496,0.00001018217,0.0003735132,0.0003516068,0.000002864814,0.00007943209,0.003545385,0.0003782822,0.00006560924,0.7760687,0.2191058,0.000013815],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"commentary","genre_scores_codex":[0.009773971,0.008487542,0.05609087,0.3034379,0.00359231,0.0001308956,0.0001313408,0.0001108964,0.6182441],"genre_scores_gemma":[0.7148784,0.01610329,0.07843459,0.09715407,0.006824031,0.001151427,0.0005752349,0.0004069128,0.08447209],"genre_candidate":"commentary","genre_consensus":null,"teacher_disagreement_score":0.04027466,"threshold_uncertainty_score":0.2129954,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4285088540","doi":"10.1002/jcaf.22580","title":"Is the global supply chain hard to reverse? Understanding manufacturing strategies of Chinese, Japanese, and South Korean Firms","year":2022,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Quality and Supply Management","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University","funders":"","keywords":"Flexibility (engineering); Business; China; Supply chain; Quality (philosophy); Supply chain management; Order (exchange); Marketing; Industrial organization; Quality management; Operations management; Economics; Finance; Management; Political science","authors":[{"name":"Fujiao Xie","is_ca":false},{"name":"Shirley J. Daniel","is_ca":false},{"name":"Ying Guo","is_ca":false},{"name":"Dongyoung Lee","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04223627868618926,"gpt":0.2407391439836335,"spread":0.1985028652974442,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001389746,0.0001977957,0.0001890426,0.001048185,0.001185835,0.003418714,0.0003994314,0.0005605422,0.001744878],"category_scores_gemma":[0.001886281,0.0001665802,0.0002279714,0.001776607,0.001605784,0.002279251,0.001479177,0.0004662499,0.0001310028],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003000543,"about_ca_system_score_gemma":0.002682279,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.06337111,"about_ca_topic_score_gemma":0.09322755,"domain_scores_codex":[0.9994917,0.00009450207,0.00002959578,0.00006109325,0.00009098599,0.0002321621],"domain_scores_gemma":[0.9982141,0.000366706,0.0007683113,0.00006243875,0.0001897738,0.0003986443],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00007096636,0.00009631066,0.8801998,0.00008034681,0.00006542436,0.0004681377,0.09540929,0.0006124059,0.001544502,0.005472878,0.000430881,0.0155492],"study_design_scores_gemma":[0.000006987623,0.00008554849,0.7201414,0.00007760473,0.00003833884,0.00007163225,0.273412,0.001874402,0.0003818732,0.001324668,0.002557839,0.0000278296],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980469,0.00008149798,0.00004930405,0.0002749442,8.226597e-7,0.000002714351,0.000008575843,6.022198e-7,0.001534631],"genre_scores_gemma":[0.9996473,0.0000916178,0.00002295597,0.00005360097,6.915911e-7,0.000001656867,0.00001101536,4.628318e-7,0.0001707212],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06337111,"threshold_uncertainty_score":0.1260045,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2062444459","doi":"10.1002/jcaf.20563","title":"Is the M&amp;A market back?","year":2009,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Private Equity and Venture Capital","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Pace; Slowdown; Quarter (Canadian coin); Mergers and acquisitions; Business; Economics; Monetary economics; Finance; Physics; History; Economic growth","authors":[{"name":"Andrew J. Sherman","is_ca":false},{"name":"Alejandro Badillo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0407198881734755,"gpt":0.2392780917287279,"spread":0.1985582035552524,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004454948,0.0003295018,0.000635683,0.001574242,0.003115885,0.01935278,0.001156185,0.008945844,0.06135706],"category_scores_gemma":[0.0258049,0.0002443152,0.0002665244,0.001930168,0.003269447,0.01466943,0.002250723,0.009715333,0.01453442],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.004651819,"about_ca_system_score_gemma":0.005543405,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004346953,"about_ca_topic_score_gemma":0.003034202,"domain_scores_codex":[0.9967249,0.0004880562,0.0001445192,0.0003142323,0.001672868,0.0006554987],"domain_scores_gemma":[0.9855568,0.00367698,0.002290921,0.0004467398,0.004289281,0.003739378],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0001698245,0.00006908676,0.002564009,0.0001924305,0.000008813074,0.0003541311,0.0003557518,0.0001090519,0.0005509251,0.1712981,0.7219574,0.1023703],"study_design_scores_gemma":[0.00002482509,0.0000560368,0.006481091,0.0005488709,0.000008945893,0.0002726457,0.001369299,0.0004552578,0.0005221951,0.05729579,0.9329164,0.00004869917],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.009290182,0.009529054,0.0005734776,0.9018273,0.007502744,0.0000134672,0.0006304486,0.0001670413,0.07046624],"genre_scores_gemma":[0.5296153,0.02032931,0.001599213,0.300676,0.02322893,0.00009537084,0.0008165334,0.0003999402,0.1232395],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.06135706,"threshold_uncertainty_score":0.2052599,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4293100419","doi":"10.1002/jcaf.22544","title":"Risk management, diversification, and profitability of commercial banks in Central Africa","year":2022,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université de Sherbrooke","funders":"","keywords":"Profitability index; Diversification (marketing strategy); Credit risk; Business; Credit rationing; Financial system; Revenue; Market liquidity; Liquidity risk; Credit crunch; Finance; Credit history; Interest rate","authors":[{"name":"Félix Zogning","is_ca":true},{"name":"Serge Lenga","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02870403052861243,"gpt":0.2118558270628436,"spread":0.1831517965342312,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0004491673,0.000162953,0.0001543289,0.0008128335,0.0005342751,0.001159752,0.0001590567,0.0002612777,0.001269095],"category_scores_gemma":[0.002131867,0.0001005368,0.00008505499,0.0009180952,0.000629604,0.000428802,0.0005465452,0.0003339725,0.00008877835],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001008989,"about_ca_system_score_gemma":0.0007148117,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01312058,"about_ca_topic_score_gemma":0.01471011,"domain_scores_codex":[0.9997733,0.00007561134,0.00001259284,0.00002334979,0.00003554189,0.00007963243],"domain_scores_gemma":[0.9978066,0.0004912427,0.001135655,0.00003113023,0.0002588152,0.0002764628],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003471288,0.0001546252,0.9622511,0.00006015368,0.00007394267,0.001262357,0.003838026,0.004435524,0.002702771,0.003391156,0.0007227283,0.02076037],"study_design_scores_gemma":[0.000024967,0.0001103194,0.9858704,0.00007516661,0.0000223315,0.0005858919,0.005562581,0.004171457,0.0007055353,0.00148972,0.001369159,0.00001235982],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9993047,0.0001222818,0.00002554861,0.00009804819,5.794473e-7,0.000001972913,0.0000160104,5.631937e-7,0.0004303328],"genre_scores_gemma":[0.9998575,0.00005648321,0.0000122314,0.00000416301,8.758701e-7,7.49731e-7,0.000006508619,1.262411e-7,0.00006135266],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01312058,"threshold_uncertainty_score":0.02608842,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2156433088","doi":"10.1002/jcaf.20182","title":"Why bidders like creeping takeovers","year":2005,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":2,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Northern British Columbia","funders":"","keywords":"Shareholder; Business; Habit; Economics; Industrial organization; Finance; Corporate governance","authors":[{"name":"Elizabeth W. Croft","is_ca":true},{"name":"Han Donker","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02431135099874643,"gpt":0.2095411118636302,"spread":0.1852297608648838,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00204351,0.0002372481,0.0004007518,0.0004482114,0.00131732,0.003671325,0.000494006,0.002270856,0.01327417],"category_scores_gemma":[0.01811478,0.0003904107,0.0003981387,0.0004127962,0.000903855,0.002160456,0.001106385,0.001642262,0.003902928],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006765898,"about_ca_system_score_gemma":0.0004028267,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001956532,"about_ca_topic_score_gemma":0.002379204,"domain_scores_codex":[0.9986044,0.0003857978,0.0001023784,0.0001614555,0.0003529186,0.0003931237],"domain_scores_gemma":[0.9912199,0.002626168,0.002575835,0.001014453,0.001619966,0.0009436076],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001934282,0.001219655,0.492745,0.0003394808,0.0002918717,0.006426416,0.01068883,0.002770639,0.02237692,0.1265432,0.1449302,0.1897334],"study_design_scores_gemma":[0.0007049973,0.00171764,0.462895,0.0002841568,0.0002986536,0.01251007,0.03325279,0.01855471,0.01805739,0.2062723,0.2450488,0.0004035041],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.901745,0.0008862474,0.004229248,0.01125994,0.0004518616,0.0001147761,0.0001723614,0.0002636588,0.0808768],"genre_scores_gemma":[0.9843512,0.00023625,0.0005113709,0.001981682,0.0001231145,0.00001580355,0.00007502572,0.0000451134,0.01266059],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01327417,"threshold_uncertainty_score":0.04440647,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4385451295","doi":"10.1002/jcaf.22654","title":"Examining auditors’ ability to evaluate the reasonableness of fair value estimates","year":2023,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Brock University","funders":"","keywords":"Audit; Goodwill; Accounting; Business; Incentive; Asset (computer security); Value (mathematics); Fair value; Actuarial science; Economics; Computer science; Microeconomics; Computer security","authors":[{"name":"Sabrina Gong","is_ca":true},{"name":"Yamin Hao","is_ca":false},{"name":"Nam Ho","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03373369169471358,"gpt":0.2502338818230669,"spread":0.2165001901283533,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.06059827,0.0004201318,0.0005786617,0.002590968,0.001120663,0.00534484,0.0009177842,0.001598262,0.004520829],"category_scores_gemma":[0.2891621,0.0003291483,0.0006974027,0.001076128,0.001968961,0.003437421,0.002652569,0.001959828,0.001020884],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00212024,"about_ca_system_score_gemma":0.001889766,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005466697,"about_ca_topic_score_gemma":0.005374278,"domain_scores_codex":[0.9624637,0.02065541,0.004590509,0.002133678,0.008116249,0.002040542],"domain_scores_gemma":[0.5163367,0.2416865,0.1365031,0.03660828,0.05574872,0.01311675],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001163367,0.0009312034,0.8880675,0.000170556,0.0004255343,0.0001586254,0.01104035,0.004510376,0.002258717,0.002589807,0.002577628,0.0861063],"study_design_scores_gemma":[0.0001205946,0.001914623,0.9422767,0.0004263686,0.00015006,0.0002828519,0.01440244,0.02049323,0.005086353,0.007400155,0.0071689,0.0002776129],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9897323,0.0002037695,0.001819248,0.0006487233,0.00002764812,0.00005193108,0.000048012,0.00004585717,0.007422549],"genre_scores_gemma":[0.9989765,0.00003912778,0.0005859423,0.00004675245,0.000008049687,0.00001061809,0.00002776698,0.000003253844,0.0003020242],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.06059827,"threshold_uncertainty_score":0.3204781,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4307995258","doi":"10.1002/jcaf.22595","title":"What compliance commitments tell us about U.S. banks?","year":2022,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Banking stability, regulation, efficiency","field":"Economics, Econometrics and Finance","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Acadia University","funders":"","keywords":"Business; Commit; Commission; Agency cost; Loan; Deposit insurance; Profitability index; Market discipline; Bank regulation; Finance; Capital requirement; Monetary economics; Financial system; Accounting; Incentive; Economics; Corporate governance","authors":[{"name":"Igor Semenenko","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05495492491473043,"gpt":0.2478871597583222,"spread":0.1929322348435918,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001781322,0.0001182563,0.0002042818,0.00127177,0.0010501,0.003291149,0.0003485815,0.001359216,0.004496017],"category_scores_gemma":[0.01292739,0.0001395216,0.0001848683,0.002487388,0.0009211922,0.001909123,0.0007235642,0.001255592,0.0006895156],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001189559,"about_ca_system_score_gemma":0.000983797,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01105026,"about_ca_topic_score_gemma":0.01185476,"domain_scores_codex":[0.9987634,0.0003761691,0.0001419569,0.0001698617,0.0003317345,0.0002169748],"domain_scores_gemma":[0.9817399,0.005628229,0.009175271,0.000764389,0.001694455,0.0009979128],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0003922469,0.0001781274,0.9262738,0.00007129653,0.00005776077,0.0003770231,0.00280664,0.001630442,0.0004267373,0.01015158,0.01225063,0.04538377],"study_design_scores_gemma":[0.00001708588,0.0001559015,0.9493405,0.0001979663,0.00003705169,0.0003035514,0.01311245,0.003810748,0.0007364628,0.01390785,0.01832337,0.00005707752],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9644144,0.001082772,0.0004142506,0.01278216,0.00005226425,0.00001690065,0.0009263274,0.00001949723,0.02029127],"genre_scores_gemma":[0.9975761,0.0003760477,0.00006064595,0.0006798444,0.00005011727,0.000005887115,0.0003562549,0.000003817179,0.0008913226],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01105026,"threshold_uncertainty_score":0.02197188,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4386934639","doi":"10.1002/jcaf.22655","title":"The spouse effect and CEO risk‐taking","year":2023,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Victoria","funders":"","keywords":"Spouse; Diversification (marketing strategy); Business; League; Demographic economics; Accounting; Volatility (finance); Sample (material); Monetary economics; Economics; Finance; Marketing; Political science","authors":[{"name":"Qianqian Du","is_ca":true},{"name":"Valerie Li","is_ca":false},{"name":"Lin Wang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01742446256858213,"gpt":0.2181820811012107,"spread":0.2007576185326286,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009302181,0.0001500054,0.0002069096,0.0005270701,0.0004918972,0.0007639315,0.0001906331,0.0003269425,0.009225134],"category_scores_gemma":[0.007289119,0.00008290417,0.000332654,0.0003928343,0.0003272946,0.000412288,0.0007037803,0.0003279155,0.0005026569],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002529154,"about_ca_system_score_gemma":0.0003526993,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005233678,"about_ca_topic_score_gemma":0.00755392,"domain_scores_codex":[0.9994491,0.0002167943,0.00004124127,0.00007181501,0.0001143863,0.0001066771],"domain_scores_gemma":[0.9912475,0.002652666,0.004115433,0.000294085,0.0003170086,0.001373294],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006842618,0.00005310645,0.9947031,0.00000818475,0.00005545254,0.0001431872,0.0002471961,0.00008581436,0.0000839151,0.0002077622,0.0002194538,0.004124308],"study_design_scores_gemma":[0.00000649622,0.00008796844,0.9973477,0.00001732491,0.00004889443,0.0002135971,0.0009043311,0.0002747847,0.00012461,0.00025297,0.0007157171,0.000005554742],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9965574,0.0004409362,0.0001537347,0.00028714,0.00001426478,0.000003016453,0.0001606138,0.000003190306,0.002379736],"genre_scores_gemma":[0.9992817,0.00009761695,0.0000243556,0.00002191798,0.00001099958,8.157756e-7,0.00004071225,5.414104e-7,0.0005213995],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009225134,"threshold_uncertainty_score":0.03086114,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4399074167","doi":"10.1002/jcaf.22727","title":"Do CEO gender and narcissism jointly affect CEO letter readability?","year":2024,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Personality Traits and Psychology","field":"Psychology","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université du Québec à Montréal; HEC Montréal","funders":"","keywords":"Affect (linguistics); Narcissism; Readability; Psychology; Social psychology; Cognitive psychology; Linguistics; Communication; Philosophy","authors":[{"name":"Julien Le Maux","is_ca":true},{"name":"Nadia Smaïli","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07287220366148996,"gpt":0.3351142719802469,"spread":0.262242068318757,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001688412,0.000163888,0.0002182025,0.0004517277,0.0002339537,0.0009046394,0.0001375065,0.0003136281,0.002879731],"category_scores_gemma":[0.01431818,0.00007679497,0.0002047121,0.0002625966,0.0004003774,0.0003785287,0.0004030172,0.0003647663,0.0002695956],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002365024,"about_ca_system_score_gemma":0.0002194389,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001049928,"about_ca_topic_score_gemma":0.002120476,"domain_scores_codex":[0.9992608,0.0003457252,0.0000503908,0.00007722851,0.0001903814,0.00007539248],"domain_scores_gemma":[0.9784539,0.0106381,0.00797801,0.0007786211,0.0008886923,0.001262689],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002531011,0.0001126516,0.9893017,0.00001632831,0.00007449196,0.0001091456,0.000824418,0.00009438342,0.001916971,0.00007136322,0.00008321845,0.007142079],"study_design_scores_gemma":[0.000002553143,0.00007073431,0.9989247,0.000004932301,0.000007748026,0.00004249248,0.0005134295,0.00009937186,0.0001914834,0.0000688418,0.00007075394,0.000002867946],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.999435,0.00005294106,0.00003416489,0.00005561769,0.000002309838,0.000001810096,0.00001855537,8.401377e-7,0.0003988864],"genre_scores_gemma":[0.9998032,0.00001667047,0.00002458446,0.00001325379,0.000004096331,8.680104e-7,0.00001546815,5.169891e-7,0.0001213335],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002879731,"threshold_uncertainty_score":0.00963366,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2011162968","doi":"10.1002/jcaf.21997","title":"Managing the Cash Flow Gap","year":2014,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Cash flow; Cash management; Cash flow forecasting; Fell; Business; Quarter (Canadian coin); Cash; Finance; Economics; Monetary economics","authors":[{"name":"James B. Edwards","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06366005128651402,"gpt":0.2777278575600391,"spread":0.2140678062735251,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005117163,0.0003963631,0.0004095715,0.001415317,0.002071215,0.006005366,0.00106788,0.001828169,0.01073511],"category_scores_gemma":[0.02501304,0.0001814399,0.0002269886,0.0007666444,0.001386687,0.006990298,0.004392282,0.002678361,0.002169288],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001961311,"about_ca_system_score_gemma":0.004291477,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009572288,"about_ca_topic_score_gemma":0.0007932414,"domain_scores_codex":[0.9968227,0.0007723749,0.000175219,0.000343274,0.001272497,0.0006138178],"domain_scores_gemma":[0.9882966,0.003459188,0.001639436,0.0005027527,0.002340706,0.003761356],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003257178,0.0002279157,0.01380921,0.0002700906,0.00005897971,0.0006628766,0.002321591,0.00215747,0.001202941,0.1109467,0.3037495,0.5642669],"study_design_scores_gemma":[0.0001511417,0.0005123538,0.01345176,0.001207537,0.00007627422,0.001680214,0.007854882,0.009906946,0.003037133,0.236541,0.7254066,0.0001742533],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"other","genre_scores_codex":[0.1713139,0.02672293,0.06080835,0.4577387,0.01429259,0.0002148558,0.0004428027,0.00250685,0.265959],"genre_scores_gemma":[0.8850372,0.007894375,0.01788957,0.03442465,0.005641917,0.0001795749,0.0003127034,0.0003587464,0.04826121],"genre_candidate":"other","genre_consensus":null,"teacher_disagreement_score":0.01073511,"threshold_uncertainty_score":0.03591245,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2029532285","doi":"10.1002/jcaf.20460","title":"Strategic M&amp;As: Stronger in tough times?","year":2008,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Private Equity and Venture Capital","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Mergers and acquisitions; Recession; Value (mathematics); Business; Economics; Finance; Macroeconomics; Geography; Mathematics","authors":[{"name":"Carol M. Sánchez","is_ca":false},{"name":"Stephen R. Goldberg","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06750165075334909,"gpt":0.2428268548104159,"spread":0.1753252040570668,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001964795,0.0002482474,0.000316057,0.001466136,0.00163941,0.00600594,0.0004614745,0.001095921,0.02468974],"category_scores_gemma":[0.01067629,0.0002168031,0.0001514323,0.00258985,0.001205506,0.004241494,0.001799865,0.001450981,0.002994669],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001422149,"about_ca_system_score_gemma":0.001356504,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003968138,"about_ca_topic_score_gemma":0.006314804,"domain_scores_codex":[0.9986034,0.0002293573,0.00009404613,0.0001354849,0.0004014824,0.0005362058],"domain_scores_gemma":[0.9856986,0.001297695,0.006831456,0.0002003444,0.002108732,0.003863115],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000547755,0.0002898142,0.4949265,0.0004865201,0.00005837829,0.001435725,0.006290271,0.0003182868,0.002537,0.02754102,0.1617736,0.3037951],"study_design_scores_gemma":[0.00002119985,0.0001819806,0.889977,0.0002678861,0.00002376878,0.001101691,0.02256846,0.0004909019,0.001113771,0.006971024,0.07723448,0.00004784487],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8295374,0.003436489,0.0005583281,0.06545186,0.0009160706,0.00003158267,0.0006969832,0.0001162999,0.09925497],"genre_scores_gemma":[0.9900162,0.0009768964,0.0001771536,0.00174957,0.0004421492,0.000009027829,0.00016977,0.00002080045,0.006438422],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02468974,"threshold_uncertainty_score":0.08259541,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4245348982","doi":"10.1002/jcaf.1107.abs","title":"Trading with Canada: Are Financial Statements the Same?","year":2001,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Business; Accounting; Finance; Economics","authors":[{"name":"Alan Reinstein","is_ca":false},{"name":"Thomas R. Weirich","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03225967906745908,"gpt":0.2709593061563149,"spread":0.2386996270888558,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003652688,0.0003782625,0.0006291728,0.003642962,0.008124962,0.01397133,0.00109835,0.003321308,0.01193587],"category_scores_gemma":[0.03198795,0.0001859986,0.0003572818,0.007230556,0.00528978,0.005220715,0.001202586,0.002990407,0.001091995],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04074132,"about_ca_system_score_gemma":0.05994347,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9659203,"about_ca_topic_score_gemma":0.972637,"domain_scores_codex":[0.9927372,0.0007199701,0.0002456427,0.0006108722,0.004036749,0.001649541],"domain_scores_gemma":[0.9795812,0.001629179,0.003040484,0.0004678818,0.01284735,0.002433912],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0003004192,0.00004655631,0.1145492,0.000370104,0.0002068993,0.0007904982,0.008002074,0.0004576202,0.0003723026,0.2404254,0.4709299,0.1635491],"study_design_scores_gemma":[0.00006914248,0.00004536464,0.3214897,0.001977135,0.0004316162,0.0007143421,0.02951879,0.001825604,0.001266931,0.08278668,0.559379,0.0004956711],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.09103451,0.02978713,0.001043382,0.515998,0.002686806,0.0000697835,0.006896977,0.0001104631,0.352373],"genre_scores_gemma":[0.8851278,0.02296552,0.0008034327,0.0526004,0.001183348,0.00002297172,0.002796519,0.00007840421,0.03442162],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04074132,"threshold_uncertainty_score":0.2956004,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1996083425","doi":"10.1002/jcaf.20655","title":"Creative M&amp;A deals for a tough economy","year":2010,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Governance and Law","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Slumping; Structuring; Cash; Business; Economy; Economics; Market economy; Finance","authors":[{"name":"Dale R. Martin","is_ca":false},{"name":"Michael M. Wathen","is_ca":true},{"name":"James Finn Cotter","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03475241109750755,"gpt":0.2420703876476342,"spread":0.2073179765501267,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002929012,0.0003438884,0.000193798,0.0007781368,0.005309897,0.01294212,0.0007443971,0.003576264,0.02372727],"category_scores_gemma":[0.006846274,0.0002511856,0.0003584811,0.0008249537,0.0035326,0.005208456,0.004539093,0.003053254,0.002307259],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002545081,"about_ca_system_score_gemma":0.002434561,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009412272,"about_ca_topic_score_gemma":0.00184826,"domain_scores_codex":[0.9979326,0.000733237,0.00008057761,0.0001353344,0.0007240403,0.0003943908],"domain_scores_gemma":[0.9953296,0.001430882,0.0009682923,0.0004673603,0.0004756444,0.001328162],"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":[0.0001591172,0.000213344,0.004364488,0.0002251404,0.00002611034,0.00140627,0.00435746,0.001058272,0.002552778,0.7729874,0.1398642,0.07278551],"study_design_scores_gemma":[0.00009561768,0.0002103939,0.01187527,0.0005389007,0.00003123834,0.001071398,0.00846041,0.004100145,0.003961182,0.1828914,0.7866738,0.00009020152],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.1982202,0.00647944,0.01957205,0.1165854,0.003169019,0.000292961,0.0001007592,0.0005414077,0.6550388],"genre_scores_gemma":[0.8998788,0.001480918,0.005462758,0.005875295,0.001061005,0.00008484204,0.00005021152,0.00008403035,0.0860221],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.02372727,"threshold_uncertainty_score":0.07937562,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2042987010","doi":"10.1002/jcaf.20366","title":"Killer Takeover Bidding Strategies","year":2007,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Corporate Finance and Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Northern British Columbia","funders":"","keywords":"Bidding; Curse; Battle; Face (sociological concept); Business; Law and economics; Computer security; Economics; Microeconomics; Marketing; Computer science; History; Sociology","authors":[{"name":"Elizabeth W. Croft","is_ca":true},{"name":"Han Donker","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02657210624947499,"gpt":0.2299557530879831,"spread":0.2033836468385081,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007402424,0.0004553736,0.0003699344,0.0007917035,0.0009978965,0.002303725,0.0005249365,0.0007421446,0.02458859],"category_scores_gemma":[0.003461173,0.0001333465,0.0002854594,0.0003808941,0.0004996765,0.001761265,0.001653634,0.0007640623,0.003319172],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0005925052,"about_ca_system_score_gemma":0.0003095109,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001034157,"about_ca_topic_score_gemma":0.001826007,"domain_scores_codex":[0.9994856,0.0001395804,0.00002201226,0.00004335838,0.0001517863,0.0001576223],"domain_scores_gemma":[0.9989483,0.0003135179,0.0001487248,0.0001011622,0.0002172922,0.0002709612],"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":[0.001790811,0.001086454,0.06948671,0.0005102087,0.0003221167,0.006503461,0.01040507,0.02174058,0.01758869,0.4423276,0.06419777,0.3640405],"study_design_scores_gemma":[0.0004346101,0.002904024,0.0710002,0.0003172821,0.0003177124,0.01337711,0.03754779,0.2395718,0.009315297,0.4264438,0.1985226,0.0002477702],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7734193,0.000500166,0.008486818,0.001394145,0.00007594615,0.0001281641,0.0001018673,0.0001582383,0.2157353],"genre_scores_gemma":[0.9801152,0.0001179643,0.000886835,0.0001181284,0.00001711368,0.00002028241,0.00007608737,0.00001937319,0.0186291],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02458859,"threshold_uncertainty_score":0.08225703,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2746399404","doi":"10.1002/jcaf.22293","title":"Staff Churn and the Monthly Close: Coping With the Reality","year":2017,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Process (computing); Business; Turnover; Coping (psychology); Quarter (Canadian coin); Accounting; Operations management; Public relations; Marketing; Management; Computer science; Psychology; Economics; Political science; History","authors":[{"name":"Michael Whitmire","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01903600649747482,"gpt":0.2165979185790111,"spread":0.1975619120815363,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01210379,0.0005285204,0.000643313,0.001856901,0.01729377,0.0149681,0.002407463,0.004890167,0.01374035],"category_scores_gemma":[0.05092179,0.0007322601,0.0004773292,0.001764838,0.01083597,0.01313117,0.01170898,0.01077707,0.00276011],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006542283,"about_ca_system_score_gemma":0.007415513,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003962522,"about_ca_topic_score_gemma":0.008251715,"domain_scores_codex":[0.9798121,0.0106179,0.0006927037,0.00150825,0.005264435,0.002104496],"domain_scores_gemma":[0.9494888,0.0134814,0.01026207,0.002783908,0.005043858,0.01893998],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0003039467,0.0004368302,0.03137474,0.0006113182,0.0001140302,0.003861539,0.1783073,0.0005996894,0.001372027,0.05261112,0.4537249,0.2766826],"study_design_scores_gemma":[0.00006148427,0.000415442,0.02942805,0.001395156,0.0000550266,0.00517296,0.262893,0.001420545,0.0006074108,0.06190108,0.6363888,0.0002611229],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.2694916,0.020126,0.02557208,0.5517841,0.01454844,0.0001143948,0.0002062688,0.001528552,0.1166286],"genre_scores_gemma":[0.9015856,0.006153693,0.006087403,0.05234192,0.005091466,0.0001260602,0.0001561784,0.0006592741,0.02779843],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01729377,"threshold_uncertainty_score":0.06401169,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W1973777898","doi":"10.1002/jcaf.10219","title":"Why corporate reporting is a strategic opportunity","year":2003,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"PricewaterhouseCoopers (Canada)","funders":"","keywords":"Accounting; Business","authors":[{"name":"Alison Thomas","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08744293068881288,"gpt":0.2433841491561732,"spread":0.1559412184673604,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01545993,0.0002534058,0.0003198156,0.001178225,0.00316212,0.01591583,0.0009692393,0.007574434,0.008758477],"category_scores_gemma":[0.06376592,0.000406305,0.0003091767,0.001684226,0.01044732,0.01035809,0.003107698,0.005108569,0.00262119],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003418437,"about_ca_system_score_gemma":0.005249316,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003228057,"about_ca_topic_score_gemma":0.002686494,"domain_scores_codex":[0.9828894,0.008440198,0.0005451359,0.0009387304,0.004999133,0.002187358],"domain_scores_gemma":[0.9337345,0.02999593,0.009687154,0.003855572,0.01615491,0.006571904],"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":[0.00009356919,0.00007962255,0.01022526,0.000186657,0.00003235854,0.0007105136,0.005150056,0.0006424463,0.0008012328,0.7436979,0.173765,0.06461548],"study_design_scores_gemma":[0.00005389362,0.0000636121,0.006901918,0.0003808977,0.00002479474,0.000815612,0.01125428,0.001738982,0.001075439,0.737708,0.2398814,0.0001012843],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.05574512,0.005676493,0.009299867,0.7361342,0.003271129,0.00003860436,0.00009770065,0.000320822,0.1894161],"genre_scores_gemma":[0.9540229,0.002002064,0.002298389,0.03028648,0.0020898,0.00002827157,0.00005030205,0.0001101255,0.009111679],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01591583,"threshold_uncertainty_score":0.08176088,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2082151223","doi":"10.1002/jcaf.10218","title":"U.S. vs. Canada: Are we really tougher on fraud?","year":2003,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; Political science; Law","authors":[{"name":"Alan Reinstein","is_ca":false},{"name":"Brian Patrick Green","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0169878638186937,"gpt":0.1974635645709888,"spread":0.1804757007522951,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004861321,0.0002630155,0.0006823019,0.003247037,0.0107148,0.009676333,0.001102546,0.002493057,0.01567829],"category_scores_gemma":[0.03090442,0.0002594339,0.000622598,0.007198275,0.005595183,0.003310232,0.002559988,0.004355803,0.0005612895],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08556897,"about_ca_system_score_gemma":0.1184146,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9883422,"about_ca_topic_score_gemma":0.9928523,"domain_scores_codex":[0.9903169,0.0008097654,0.0002374289,0.0005013407,0.004335876,0.003798702],"domain_scores_gemma":[0.9690628,0.002451275,0.003085606,0.0003365112,0.01772729,0.007336526],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0007186452,0.000120809,0.3088537,0.000562307,0.0002131253,0.0005227834,0.01871729,0.0006529214,0.0003706416,0.1644885,0.3655905,0.1391887],"study_design_scores_gemma":[0.0001275607,0.0000911438,0.5782745,0.003097393,0.0004086457,0.0004901935,0.08953496,0.0009055345,0.0006575849,0.01914733,0.306951,0.0003142138],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.2696941,0.02562165,0.0004960657,0.5370442,0.001724798,0.00006520352,0.002703316,0.00004519183,0.1626054],"genre_scores_gemma":[0.9496121,0.007849601,0.0002239226,0.032028,0.0002964317,0.00001707572,0.0005601405,0.00003801207,0.00937469],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.08556897,"threshold_uncertainty_score":0.6208493,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4392561082","doi":"10.1002/jcaf.22707","title":"Are performance explanations credible or strategic? Evidence from a large sample of MD&amp;As1","year":2024,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"MacEwan University; Brock University","funders":"","keywords":"Attribution; Opportunism; Sample (material); Reputation; Business; Compensation (psychology); Strategic management; Marketing; Economics; Psychology; Social psychology; Political science","authors":[{"name":"Sabrina Gong","is_ca":true},{"name":"Yamin Hao","is_ca":false},{"name":"Wang Xiao-jia","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08436776123427488,"gpt":0.2681885846928279,"spread":0.183820823458553,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008629953,0.0003439734,0.0004523913,0.002508758,0.0008179196,0.001457071,0.0007905263,0.0007004724,0.003388823],"category_scores_gemma":[0.037893,0.0003595217,0.0002708645,0.002099011,0.0008064978,0.001058787,0.001700926,0.0006329381,0.0008821632],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0004429695,"about_ca_system_score_gemma":0.0003598201,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003711031,"about_ca_topic_score_gemma":0.003834213,"domain_scores_codex":[0.9957079,0.00188384,0.0004100121,0.0004623699,0.001078284,0.0004576553],"domain_scores_gemma":[0.9071517,0.03724417,0.04133921,0.006762427,0.004996974,0.002505451],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001451364,0.0001567266,0.9933332,0.00002106936,0.00005639641,0.00008380759,0.001487035,0.00009372526,0.0002745943,0.0001311562,0.0005018656,0.003715367],"study_design_scores_gemma":[0.00001440254,0.00008352441,0.9967521,0.000009806256,0.00002473752,0.00007734462,0.001276138,0.0003967209,0.0003163035,0.00009927419,0.0009419965,0.000007655182],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9991229,0.00008135943,0.00008557383,0.00007901616,0.000002431908,0.000009370064,0.0002956029,0.000002126789,0.0003217248],"genre_scores_gemma":[0.9991136,0.0000578205,0.00006306283,0.0000357241,0.00001657582,0.00001505811,0.0004919994,0.000002345668,0.0002038127],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008629953,"threshold_uncertainty_score":0.04564005,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2015749509","doi":"10.1002/jcaf.20580","title":"Who can win with a cost and profitability system?","year":2010,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Accounting and Organizational Management","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Oracle (Canada)","funders":"","keywords":"Profitability index; Activity-based costing; Business; Industrial organization; Marketing; Finance","authors":[{"name":"Raef A. Lawson","is_ca":false},{"name":"Toby Hatch","is_ca":true},{"name":"Denis Desroches","is_ca":true},{"name":"William O. Stratton","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009746759000653147,"gpt":0.1843946527861343,"spread":0.1746478937854812,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005385735,0.0003044603,0.0002598205,0.001767948,0.003276411,0.009573211,0.000715452,0.002168822,0.01469079],"category_scores_gemma":[0.01736213,0.0002120717,0.0002352955,0.0008984195,0.003618865,0.007507752,0.002445434,0.001676016,0.002273741],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002056921,"about_ca_system_score_gemma":0.002110707,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002376322,"about_ca_topic_score_gemma":0.00212054,"domain_scores_codex":[0.9945326,0.002205923,0.0001506767,0.0002880894,0.001275393,0.001547255],"domain_scores_gemma":[0.9883477,0.002687831,0.002045973,0.0005161112,0.002662464,0.003739864],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001911003,0.0008214257,0.1947239,0.0002128571,0.0001131801,0.001435089,0.01765867,0.0008522416,0.001100259,0.3154528,0.1144594,0.352979],"study_design_scores_gemma":[0.0001283375,0.0006254159,0.1719934,0.0005980483,0.0001405718,0.003468714,0.1401716,0.009544402,0.002996983,0.2578153,0.4122702,0.0002469016],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5683354,0.002342217,0.007739239,0.07960016,0.0006832271,0.0001421957,0.00009955995,0.0001615138,0.3408965],"genre_scores_gemma":[0.9890501,0.0003391037,0.001057878,0.002117625,0.0001020011,0.00002186537,0.00002638748,0.00002330393,0.007261727],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01469079,"threshold_uncertainty_score":0.04914558,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2944808760","doi":"10.1002/jcaf.22383","title":"Effects of regulation on audits: A Canadian example","year":2019,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Audit; Accounting; Business; Incentive; Equity (law); Quality audit; Issuer; Initial public offering; Joint audit; External auditor; Finance; Economics; Internal audit","authors":[{"name":"Anne‐Marie T. Lelkes","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.009756314423994467,"gpt":0.1831556001280888,"spread":0.1733992857040944,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004747333,0.0003228401,0.0004531397,0.004276972,0.005207505,0.003508598,0.001159003,0.0009534532,0.005086852],"category_scores_gemma":[0.0253998,0.0002156531,0.0009385764,0.01343538,0.002050448,0.0008450702,0.001254022,0.001351656,0.0003263384],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.08419104,"about_ca_system_score_gemma":0.0940234,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9960184,"about_ca_topic_score_gemma":0.9967563,"domain_scores_codex":[0.9904805,0.001417204,0.0002322853,0.000588873,0.005112717,0.002168403],"domain_scores_gemma":[0.9620037,0.008069769,0.003065274,0.00130995,0.02332078,0.002230489],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008589897,0.0004465481,0.7088758,0.000507331,0.0002761934,0.00163406,0.004180413,0.01721789,0.001190395,0.05418912,0.0888087,0.1218144],"study_design_scores_gemma":[0.0001545492,0.0001500356,0.8792607,0.0003226355,0.0002504298,0.0002855811,0.007691445,0.0130912,0.0009877001,0.003320143,0.09428761,0.000197988],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8254526,0.005220315,0.002446452,0.0212489,0.0002554124,0.0002806743,0.01491739,0.0001990734,0.1299791],"genre_scores_gemma":[0.9865382,0.002121156,0.001206898,0.0008595056,0.00004556238,0.00002582724,0.001839439,0.00002939123,0.007334188],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08419104,"threshold_uncertainty_score":0.6108516,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2094199211","doi":"10.1002/jcaf.1107","title":"Trading with Canada: Are Financial Statements the Same?","year":2001,"lang":"en","type":"article","venue":"Journal of Corporate Accounting & Finance","topic":"Canadian Policy and Governance","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Business; Accounting; Finance; Financial market; Economics","authors":[{"name":"Alan Reinstein","is_ca":false},{"name":"Thomas R. Weirich","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03225967906745908,"gpt":0.2709593061563149,"spread":0.2386996270888558,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00333441,0.0002469669,0.0005042112,0.002720139,0.005671971,0.01080972,0.0008203752,0.002066946,0.01244663],"category_scores_gemma":[0.03097585,0.0001347924,0.0002374625,0.005745913,0.003458472,0.002762635,0.0009054749,0.002459125,0.0006511062],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.04041616,"about_ca_system_score_gemma":0.05066839,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9675051,"about_ca_topic_score_gemma":0.968053,"domain_scores_codex":[0.9939859,0.0006188663,0.0002085699,0.0004414985,0.003377361,0.00136782],"domain_scores_gemma":[0.9749495,0.002526665,0.004074455,0.0004085861,0.01538962,0.002651124],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"not_applicable","study_design_gemma":"observational","study_design_scores_codex":[0.0004935905,0.0000862189,0.2509418,0.0004026717,0.0002342114,0.001277337,0.008057012,0.001058181,0.0005296433,0.2366812,0.3604764,0.1397617],"study_design_scores_gemma":[0.00009545923,0.00006391733,0.5521734,0.001845565,0.0004835837,0.0006364477,0.03488385,0.00443301,0.001743895,0.05595831,0.3471732,0.0005093721],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2133269,0.01774238,0.0008263217,0.3631206,0.001475361,0.00007716925,0.007221552,0.00007756177,0.3961321],"genre_scores_gemma":[0.9681997,0.005607064,0.0002030414,0.0126189,0.0003483141,0.000007565119,0.001023108,0.00002118597,0.01197112],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.04041616,"threshold_uncertainty_score":0.2932412,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}