{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":3,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":3,"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":"d47e0e4e7d31","filters":{"venue":"Journal of Derivatives Accounting"}},"results":[{"id":"W2118407514","doi":"10.1142/s0219868104000026","title":"ACCOUNTING FOR EMPLOYEE STOCK OPTIONS: A PRACTICAL APPROACH TO HANDLING THE VALUATION ISSUES","year":2004,"lang":"en","type":"article","venue":"Journal of Derivatives Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":18,"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":"Vesting; Valuation (finance); Stock options; Non-qualified stock option; Valuation of options; Stock (firearms); Actuarial science; Economics; Accounting; Business; Stock market; Financial economics; Finance; Restricted stock; Engineering; Political science","authors":[{"name":"John Hull","is_ca":true},{"name":"Alan White","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1480519000469679,"gpt":0.4000187108071036,"spread":0.2519668107601357,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.006756761,0.0002078592,0.0003458459,0.0004719564,0.0008718228,0.001226464,0.0003811625,0.00008663566,0.00001276845],"category_scores_gemma":[0.01760148,0.0001495073,0.0002073395,0.0009713612,0.00006444104,0.002666136,0.0001673115,0.0004203038,0.0000230599],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001175383,"about_ca_system_score_gemma":0.0002908199,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001231225,"about_ca_topic_score_gemma":0.00001156221,"domain_scores_codex":[0.9971517,0.00003938112,0.001044651,0.0002696913,0.001055444,0.0004391183],"domain_scores_gemma":[0.9952527,0.0004251049,0.001591833,0.0002119593,0.0024924,0.00002600914],"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":[0.001958975,0.002723593,0.2339494,0.002294319,0.001256696,0.00005745992,0.01379746,0.1985819,0.04720834,0.3660606,0.02425413,0.1078571],"study_design_scores_gemma":[0.01042714,0.0006828831,0.4923207,0.003067201,0.001103626,0.000389526,0.02964175,0.08061291,0.004223177,0.1980119,0.1769526,0.002566565],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7473745,0.0001999484,0.2406446,0.009389384,0.0004444086,0.0008180976,9.034457e-7,0.00004734446,0.001080866],"genre_scores_gemma":[0.939621,0.00001227383,0.05488014,0.001176932,0.00410698,0.00007339947,0.000005679812,0.00004599051,0.00007755159],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2583713,"threshold_uncertainty_score":0.9998103,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2146699592","doi":"10.1142/s0219868104000154","title":"THE GLOBAL MACRO HEDGE FUND CEMETERY","year":2004,"lang":"en","type":"article","venue":"Journal of Derivatives Accounting","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"McGill University","funders":"","keywords":"Hedge fund; Leverage (statistics); Macro; Hedge; Economics; Finance; Mathematics; Computer science; Statistics","authors":[{"name":"Masoud Asgharian","is_ca":true},{"name":"Fernando Diz","is_ca":false},{"name":"Greg N. Gregoriou","is_ca":false},{"name":"Fabrice Douglas Rouah","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0589654065420691,"gpt":0.2473095009273635,"spread":0.1883440943852944,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0007258846,0.0001241899,0.000278115,0.00006833946,0.000302469,0.0003266442,0.0003163913,0.00004927093,0.00003298956],"category_scores_gemma":[0.0003316489,0.00009494281,0.0001515589,0.0002553619,0.000117692,0.0007956698,0.00005938484,0.0001685596,0.0000341404],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001609915,"about_ca_system_score_gemma":0.00006120535,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003601654,"about_ca_topic_score_gemma":0.000008743091,"domain_scores_codex":[0.9987516,0.00001087819,0.0007819654,0.0001258309,0.00006420589,0.0002654787],"domain_scores_gemma":[0.9985726,0.00007264281,0.001094503,0.0001309769,0.00008625174,0.00004300429],"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":[0.00004636342,0.00005931687,0.06823932,0.00001954126,0.0001012113,0.00001435184,0.0003263971,0.0001153825,0.00007691939,0.9283051,0.0007338002,0.001962252],"study_design_scores_gemma":[0.0008763804,0.0001833203,0.302416,0.00007899018,0.000007966638,0.00005191758,0.0006916727,0.00003452152,0.000166542,0.5711524,0.1241122,0.0002281476],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9380114,0.0057154,0.00306896,0.003042515,0.001131494,0.00008457404,0.00001612455,0.00001106109,0.04891848],"genre_scores_gemma":[0.9969633,0.0004945899,0.001555608,0.0005123148,0.0003938602,0.000001593917,4.699218e-7,0.00001050332,0.00006782443],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3571528,"threshold_uncertainty_score":0.3871655,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2129279816","doi":"10.1142/s0219868105000422","title":"EXECUTIVE STOCK OPTIONS: A FIRM VALUE APPROACH","year":2005,"lang":"en","type":"article","venue":"Journal of Derivatives Accounting","topic":"Financial Reporting and Valuation Research","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Waterloo","funders":"Natural Sciences and Engineering Research Council of Canada","keywords":"Valuation (finance); Stock (firearms); Stock options; Economics; Market value; Stock market; Balance sheet; Financial economics; Non-qualified stock option; Actuarial science; Accounting; Market maker; Business; Finance; Engineering","authors":[{"name":"Phelim Boyle","is_ca":true},{"name":"Weidong Tian","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05338016415000653,"gpt":0.3151549270381451,"spread":0.2617747628881386,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002430461,0.0001759491,0.0003209951,0.000528131,0.0003413929,0.0004546508,0.0003422235,0.00007752367,0.00009307655],"category_scores_gemma":[0.002907,0.0001486605,0.0001848307,0.0007779327,0.00007283032,0.00272182,0.0001486153,0.0004394302,0.00005137455],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0000869026,"about_ca_system_score_gemma":0.0001263532,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00003807023,"about_ca_topic_score_gemma":0.000002860076,"domain_scores_codex":[0.9977348,0.00003147629,0.0008789874,0.0001980788,0.0008105121,0.0003461076],"domain_scores_gemma":[0.9968804,0.0001322641,0.001633149,0.0001568212,0.001175805,0.00002156241],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0007543635,0.002889646,0.422998,0.001150909,0.0009124429,0.0001499899,0.004740522,0.04260775,0.02266358,0.1365217,0.08098505,0.2836261],"study_design_scores_gemma":[0.003703139,0.0001475333,0.4191909,0.000837882,0.0002594957,0.0002432813,0.006818549,0.1530869,0.001182453,0.01096284,0.402318,0.001249068],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9520335,0.0005767615,0.01137189,0.002095876,0.0003216904,0.000262709,8.225065e-7,0.00005567035,0.03328108],"genre_scores_gemma":[0.981627,0.0000219125,0.01359563,0.0006879088,0.003591085,0.000009091862,0.000003391254,0.00002872311,0.0004352027],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.3213329,"threshold_uncertainty_score":0.6062199,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}