{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":10,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":10,"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":"344b43673d7d","filters":{"venue":"Journal of Financial Reporting"}},"results":[{"id":"W4281707519","doi":"10.2308/jfr-2021-022","title":"Corporate Sustainability: A Model Uncertainty Analysis of Materiality","year":2022,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":43,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Quest University Canada","funders":"","keywords":"Materiality (auditing); Sustainability; Stock (firearms); Corporation; Corporate sustainability; Sustainability reporting; Accounting; Economics; Econometrics; Business; Financial economics; Engineering; Aesthetics; Finance; Art; Mechanical engineering","authors":[{"name":"Luca Berchicci","is_ca":false},{"name":"Andrew A. King","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.05211739231840382,"gpt":0.2909805492259115,"spread":0.2388631569075077,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008807957,0.0007207457,0.001003488,0.002341778,0.0008056444,0.003014651,0.001327177,0.00132479,0.00241083],"category_scores_gemma":[0.05099034,0.0004840151,0.00122845,0.001862421,0.00248576,0.003212712,0.002275715,0.002475893,0.0001527481],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002358557,"about_ca_system_score_gemma":0.001223556,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01296525,"about_ca_topic_score_gemma":0.004389454,"domain_scores_codex":[0.9961821,0.0022955,0.0001528976,0.000463652,0.0006326308,0.0002731423],"domain_scores_gemma":[0.9477757,0.04401892,0.004092637,0.001687879,0.001869261,0.0005556326],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.00005112898,0.00004428556,0.007693633,0.00006482508,0.0001130077,0.0001170718,0.0001197736,0.8420683,0.0001387144,0.1389787,0.001702923,0.008907678],"study_design_scores_gemma":[0.000004344671,0.00001407314,0.0008630125,0.00001894257,0.00001130263,0.00001121078,0.00002725296,0.9188294,0.00007194415,0.07964005,0.0004950655,0.00001339382],"study_design_candidate":"simulation_or_modeling","study_design_consensus":"simulation_or_modeling","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.2622292,0.001909177,0.7052673,0.008138447,0.0001788341,0.0001010353,0.00128302,0.0003159751,0.02057695],"genre_scores_gemma":[0.9840143,0.0003318056,0.01394973,0.0001880172,0.0001257371,0.00004759956,0.0003163154,0.00003522349,0.0009913702],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01296525,"threshold_uncertainty_score":0.04658151,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4251193307","doi":"10.2308/jfr-2021-006","title":"Randomization Inference for Accounting Researchers","year":2021,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":20,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Carleton University","funders":"","keywords":"Inference; Randomization; Computer science; Sample (material); Sample size determination; Econometrics; Artificial intelligence; Statistics; Randomized controlled trial; Mathematics; Medicine","authors":[{"name":"Roger M. White","is_ca":false},{"name":"Matthew D. Webb","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04033642491153046,"gpt":0.3064055256383476,"spread":0.2660691007268172,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.1172364,0.001187459,0.002310245,0.002928731,0.002451648,0.005555017,0.003307408,0.004242264,0.022676],"category_scores_gemma":[0.5235713,0.001079776,0.002229366,0.003293559,0.00802133,0.00812069,0.004593757,0.009764216,0.003820999],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003014927,"about_ca_system_score_gemma":0.007097917,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002707179,"about_ca_topic_score_gemma":0.001870609,"domain_scores_codex":[0.852501,0.1316115,0.002778238,0.00445335,0.00742901,0.001226864],"domain_scores_gemma":[0.5635551,0.3786323,0.01064923,0.02974212,0.01574015,0.001681059],"domain_codex":null,"domain_gemma":"methods","domain_candidate":"methods","domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.0001929316,0.00008456681,0.002302923,0.0003170025,0.0001835281,0.00008216672,0.0004110327,0.00725393,0.0002070657,0.8692552,0.02703063,0.09267895],"study_design_scores_gemma":[0.000173542,0.00007210889,0.0003633868,0.0003864162,0.00005576162,0.00004530198,0.00007066484,0.02242007,0.0004286601,0.9594073,0.01653545,0.00004150426],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"methods","genre_gemma":"methods","genre_scores_codex":[0.002542726,0.001518471,0.9565837,0.0252889,0.00155085,0.0004680546,0.0004140015,0.001031852,0.01060136],"genre_scores_gemma":[0.209788,0.002313867,0.7507687,0.02049916,0.004039739,0.003729644,0.0006646644,0.0008005435,0.007395539],"genre_candidate":"methods","genre_consensus":"methods","teacher_disagreement_score":0.8827636,"threshold_uncertainty_score":0.6200125,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3122651913","doi":"10.2308/jfir-51332","title":"Do Analyst Forecasts Vary Too Much?","year":2015,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Financial Markets and Investment Strategies","field":"Economics, Econometrics and Finance","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of British Columbia","funders":"","keywords":"Volatility (finance); Econometrics; Economics; Stock (firearms); Aggregate (composite); Variance (accounting); Financial economics; Stock market; Accounting; Geography","authors":[{"name":"Russell J. Lundholm","is_ca":true},{"name":"Rafael Rogo","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1173172090925478,"gpt":0.2789819138513237,"spread":0.1616647047587759,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.006225339,0.0001995437,0.0004952219,0.001571648,0.0003539135,0.00251417,0.000511063,0.000841226,0.00165073],"category_scores_gemma":[0.08073179,0.0002320643,0.0002257676,0.002175839,0.0005001966,0.002242505,0.0006683427,0.0009037697,0.0004652042],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006696194,"about_ca_system_score_gemma":0.0004001821,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002650695,"about_ca_topic_score_gemma":0.002756612,"domain_scores_codex":[0.995988,0.001078395,0.0004976767,0.0007503909,0.001352931,0.000332624],"domain_scores_gemma":[0.8576886,0.07396717,0.05310331,0.006544334,0.007040554,0.001655987],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000240284,0.00003598145,0.9543266,0.00004995234,0.0003036403,0.0002462924,0.0009808884,0.003692497,0.0008362153,0.002930143,0.003160911,0.03319653],"study_design_scores_gemma":[0.00002024457,0.0001039456,0.958454,0.00008409921,0.00009897973,0.0006823925,0.00166094,0.01506707,0.00144438,0.01666229,0.005651638,0.00007006235],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9819911,0.001550006,0.004873374,0.003090927,0.0001395909,0.00001443475,0.001007844,0.00007926539,0.007253596],"genre_scores_gemma":[0.9992078,0.0001327071,0.0001606097,0.00009370266,0.00009598807,0.000002053197,0.0001794077,0.000006521017,0.0001211492],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.006225339,"threshold_uncertainty_score":0.0329231,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3167113416","doi":"10.2308/jfr-2019-0005","title":"U.S. Evidence from D&O Insurance on Accounting-Related Agency Costs: Implications for Country-Specific Studies","year":2021,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Audit; Agency (philosophy); Accounting; Agency cost; Business; Actuarial science; Accounting information system; Economics; Finance","authors":[{"name":"Dain C. Donelson","is_ca":false},{"name":"Brian Monsen","is_ca":false},{"name":"Christopher G. Yust","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.066080122761177,"gpt":0.3096334940709524,"spread":0.2435533713097754,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005070928,0.0002707994,0.0005941339,0.004549285,0.001021732,0.0024497,0.0006578847,0.0005351658,0.006821393],"category_scores_gemma":[0.02747933,0.0002067325,0.001321653,0.007520291,0.001343557,0.00102089,0.001710054,0.001064856,0.0003797402],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001655324,"about_ca_system_score_gemma":0.001895535,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.1985373,"about_ca_topic_score_gemma":0.266163,"domain_scores_codex":[0.9961904,0.001325861,0.000473757,0.0006015928,0.0007301728,0.0006781346],"domain_scores_gemma":[0.9117267,0.03433765,0.03588456,0.004829012,0.009424727,0.003797312],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000249753,0.00006463748,0.9712644,0.0003039005,0.0008602126,0.0002489746,0.000539871,0.0006145168,0.00007340372,0.005875746,0.005998401,0.01390609],"study_design_scores_gemma":[0.00002331408,0.00005705152,0.9882301,0.0005672993,0.0006427101,0.000124801,0.001720634,0.0002346837,0.0002316219,0.0007121358,0.007428818,0.00002669454],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8909239,0.02523403,0.0007402211,0.01174667,0.0002792605,0.00006118653,0.01533178,0.00002932611,0.0556537],"genre_scores_gemma":[0.9941753,0.002502938,0.0001881933,0.000680043,0.00005144841,0.00001143908,0.001776073,0.000007677098,0.0006068792],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1985373,"threshold_uncertainty_score":0.3947635,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4389573659","doi":"10.2308/jfr-2022-016","title":"The Value of Investors Being in a Deliberative Mindset When Reading News Later Revealed to Be Fake","year":2023,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Misinformation and Its Impacts","field":"Social Sciences","cited_by":7,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":true,"ca_venue":false,"about_ca":false},"ca_institutions":"Simon Fraser University","funders":"Social Sciences and Humanities Research Council of Canada","keywords":"Mindset; Fake news; Reading (process); Value (mathematics); Valuation (finance); Credibility; Stock (firearms); Psychology; Public relations; Business; Political science; Advertising; Epistemology; Computer science; Accounting; Law","authors":[{"name":"Stephanie M. Grant","is_ca":false},{"name":"Frank D. Hodge","is_ca":false},{"name":"Samantha C. Seto","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.06173187825950923,"gpt":0.3607498660127792,"spread":0.29901798775327,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003812952,0.0002177175,0.0003056685,0.0004670123,0.0004827395,0.002650793,0.0003635811,0.001471826,0.01616065],"category_scores_gemma":[0.06854346,0.00017234,0.0002176311,0.0004412683,0.0008481988,0.00176033,0.000864038,0.001411919,0.0009998379],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008176297,"about_ca_system_score_gemma":0.0003721685,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001018825,"about_ca_topic_score_gemma":0.001233686,"domain_scores_codex":[0.9985327,0.0006875394,0.0001629961,0.0001702793,0.0002949578,0.000151633],"domain_scores_gemma":[0.8713207,0.0651496,0.05172683,0.006340782,0.003029949,0.002432151],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.005749086,0.002038381,0.7577543,0.0007621006,0.0004038163,0.0009891693,0.005335627,0.006639719,0.0191563,0.03113781,0.008595451,0.1614383],"study_design_scores_gemma":[0.00028329,0.002035875,0.9152791,0.0003048088,0.0004426635,0.0004986611,0.005509415,0.009540155,0.008197387,0.04802442,0.00973707,0.0001471644],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9756705,0.0002436591,0.001184875,0.002491715,0.00006536169,0.00003426565,0.0002727352,0.00003320178,0.02000378],"genre_scores_gemma":[0.9981973,0.0001155546,0.0003783302,0.0002168991,0.00003560743,0.00001257224,0.00007836508,0.000004668207,0.000960705],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01616065,"threshold_uncertainty_score":0.05406272,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4372239016","doi":"10.2308/jfr-2021-024","title":"Alignment between Compensation-Contracting and Value-Relevance Roles of Revenues","year":2023,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Auditing, Earnings Management, 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":"University of Calgary","funders":"","keywords":"Revenue; Earnings; Valuation (finance); Business; Revenue recognition; Revenue model; Equity (law); Finance; Revenue assurance; Industrial organization; Accounting; Accounting information system","authors":[{"name":"Hanni Liu","is_ca":false},{"name":"Anup Srivastava","is_ca":true},{"name":"Jennifer Yin","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.0206174642443893,"gpt":0.2611862741301764,"spread":0.2405688098857871,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00887317,0.0002162494,0.0003131662,0.00178992,0.0006832631,0.005590991,0.0005156755,0.0006949771,0.01039556],"category_scores_gemma":[0.05367574,0.0002092389,0.000226589,0.001616196,0.001919059,0.003560756,0.00177833,0.001172709,0.001070037],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002266723,"about_ca_system_score_gemma":0.001546473,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001222822,"about_ca_topic_score_gemma":0.001060796,"domain_scores_codex":[0.9922677,0.003187069,0.0006841482,0.0007264109,0.002333343,0.0008013324],"domain_scores_gemma":[0.9315942,0.03090232,0.02072032,0.00420291,0.009242403,0.003337797],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006282648,0.000403394,0.5188584,0.0002304925,0.00006622933,0.0004181055,0.004273763,0.0048714,0.01143902,0.2749578,0.002549589,0.1813035],"study_design_scores_gemma":[0.00006634403,0.0003126671,0.8157103,0.0002079722,0.00004687759,0.0008069465,0.005862649,0.01872114,0.006723185,0.1392289,0.01223363,0.00007945393],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8700109,0.0007017083,0.01709546,0.002039845,0.00004908436,0.0001323906,0.0003020253,0.00009262673,0.1095759],"genre_scores_gemma":[0.9975955,0.00004415536,0.00130703,0.00003256905,0.00002427666,0.000008834289,0.00006590659,0.000008126973,0.0009135785],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01039556,"threshold_uncertainty_score":0.04692632,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4281651834","doi":"10.2308/jfr-2022-011","title":"Material Sustainability and Stock Return: Faith is Not Enough","year":2022,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Complex Systems and Time Series Analysis","field":"Economics, Econometrics and Finance","cited_by":4,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Quest University Canada","funders":"","keywords":"Materiality (auditing); Faith; Sustainability; Artifact (error); Stock (firearms); Surprise; Sociology; Epistemology; Aesthetics; History; Computer science; Philosophy; Archaeology; Artificial intelligence","authors":[{"name":"Luca Berchicci","is_ca":false},{"name":"Andrew A. King","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03292740239273964,"gpt":0.2447730844818798,"spread":0.2118456820891402,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02960789,0.0003870529,0.0009633339,0.003368567,0.002154032,0.01104404,0.001768715,0.003654808,0.006842112],"category_scores_gemma":[0.1311529,0.0003779895,0.0004225773,0.00291836,0.02766467,0.01662166,0.004904512,0.006832214,0.0007248434],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003839869,"about_ca_system_score_gemma":0.002622944,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003818388,"about_ca_topic_score_gemma":0.00221284,"domain_scores_codex":[0.9856365,0.007449615,0.001126524,0.001631704,0.003742552,0.000413176],"domain_scores_gemma":[0.8232086,0.1263401,0.0157941,0.01249385,0.02049574,0.001667689],"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":[0.0002309066,0.0001029881,0.01570191,0.001267727,0.0002220855,0.0003023066,0.01161318,0.0008193055,0.000256906,0.7860438,0.04512293,0.138316],"study_design_scores_gemma":[0.00003360598,0.0001302351,0.01408315,0.006656686,0.0001200521,0.0004078244,0.01604959,0.001154488,0.000898851,0.7641131,0.1962491,0.0001032058],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.06563717,0.1119803,0.0122836,0.7426505,0.00530845,0.00004676357,0.0005416282,0.00008944739,0.06146212],"genre_scores_gemma":[0.9268305,0.02765279,0.002275558,0.03527166,0.00455898,0.00003285038,0.0001339742,0.00009140671,0.003152291],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02960789,"threshold_uncertainty_score":0.1565834,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4400880396","doi":"10.2308/jfr-2023-033","title":"Response to the Financial Accounting Standards Board’s Exposure Draft “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40)”","year":2024,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Economic and Fiscal Studies","field":"Economics, Econometrics and Finance","cited_by":3,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Toronto","funders":"","keywords":"Accounting; Income statement; Business; Financial accounting; Financial statement; Comprehensive income; Statement (logic); Accounting standard; Actuarial science; Economics; Accounting information system; Gross income; Balance sheet; Public economics; Political science; Audit; Law","authors":[{"name":"Amanda Convery","is_ca":false},{"name":"Mary S. Hill","is_ca":false},{"name":"Maria Vulcheva","is_ca":false},{"name":"Daniel Wangerin","is_ca":false},{"name":"Donal Byard","is_ca":false},{"name":"Shannon Garavaglia","is_ca":false},{"name":"Kurt H. Gee","is_ca":false},{"name":"Ole‐Kristian Hope","is_ca":true},{"name":"Phillip C. Stocken","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03548998375653006,"gpt":0.2938355674785035,"spread":0.2583455837219735,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04789787,0.001739515,0.001794637,0.004544157,0.004953894,0.01054626,0.004055892,0.04036797,0.06001941],"category_scores_gemma":[0.1286841,0.001515398,0.002010292,0.00347017,0.002730254,0.004203577,0.00368231,0.0188253,0.05272759],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0103755,"about_ca_system_score_gemma":0.01618007,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02086416,"about_ca_topic_score_gemma":0.01515067,"domain_scores_codex":[0.9642772,0.006731777,0.006127255,0.002007981,0.0176033,0.003252449],"domain_scores_gemma":[0.8724291,0.04537093,0.01173335,0.005203784,0.06043134,0.004831584],"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":[0.00004190103,0.00004531969,0.000403173,0.00006197368,0.000004549175,0.00009201526,0.00006253276,0.0001061432,0.0002813077,0.002617406,0.9916363,0.004647255],"study_design_scores_gemma":[0.0001228649,0.0001116136,0.007088345,0.0007048543,0.00002063909,0.00007983983,0.0003831438,0.0007481819,0.0007649497,0.004302576,0.9855615,0.0001116091],"study_design_candidate":"not_applicable","study_design_consensus":"not_applicable","genre_codex":"commentary","genre_gemma":"commentary","genre_scores_codex":[0.005512416,0.002221542,0.005951066,0.7613991,0.05601046,0.004158196,0.01734277,0.002445425,0.1449591],"genre_scores_gemma":[0.02975369,0.002313763,0.00981535,0.5154012,0.04495101,0.006977235,0.01313902,0.0009743602,0.3766744],"genre_candidate":"commentary","genre_consensus":"commentary","teacher_disagreement_score":0.06001941,"threshold_uncertainty_score":0.2533112,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4416284397","doi":"10.2308/jfr-2024-017","title":"Financial Statement Placement, Note Disclosure, and Value Relevance: Evidence from ASU 2011-05","year":2025,"lang":"en","type":"article","venue":"Journal of Financial Reporting","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":"Wilfrid Laurier University; University of Waterloo","funders":"","keywords":"Financial statement; Relevance (law); Statement (logic); Value (mathematics); Financial statement analysis; Salience (neuroscience); Income statement","authors":[{"name":"Matthew C. Cedergren","is_ca":false},{"name":"C. Chen","is_ca":true},{"name":"Kai Chen","is_ca":true},{"name":"Victor Xiaoqi Wang","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.01685774789616905,"gpt":0.2752963918035825,"spread":0.2584386439074134,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004258012,0.0002612446,0.0003777223,0.002448237,0.001538859,0.003616692,0.000791785,0.001293199,0.004791984],"category_scores_gemma":[0.03181244,0.0002087419,0.000211424,0.004680189,0.001093729,0.001791546,0.002439725,0.001270266,0.001344305],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001418015,"about_ca_system_score_gemma":0.001323496,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01952142,"about_ca_topic_score_gemma":0.03091136,"domain_scores_codex":[0.9957813,0.001615566,0.0004301953,0.0003282709,0.001312721,0.0005319203],"domain_scores_gemma":[0.9024257,0.01887802,0.06615773,0.002848817,0.006244002,0.003445767],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005185972,0.0006546097,0.9660561,0.0001387928,0.00007382607,0.0002849857,0.002527156,0.0002327667,0.000314873,0.001199622,0.005584373,0.02241434],"study_design_scores_gemma":[0.00001480828,0.0001631304,0.9912995,0.00009272648,0.00002608966,0.00005615608,0.003941338,0.0001900905,0.000241989,0.0002422127,0.003716683,0.00001530474],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9951024,0.0004192955,0.00004753993,0.0006028708,0.00002136518,0.00001346329,0.0006210786,0.000004440187,0.003167493],"genre_scores_gemma":[0.9977107,0.0002493179,0.00008369752,0.0001510153,0.00005147468,0.00001516225,0.0006635849,0.000003711875,0.001071254],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01952142,"threshold_uncertainty_score":0.03881556,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4399734088","doi":"10.2308/jfr-2022-021","title":"Collaborating with Data Aggregators and the Estimize.com Setting","year":2024,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"FinTech, Crowdfunding, Digital Finance","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 Saskatchewan","funders":"","keywords":"Computer science; Revenue; Data science; Data sharing; Key (lock); Field (mathematics); Earnings; Business; Accounting; Computer security","authors":[{"name":"Joshua Khavis","is_ca":false},{"name":"Han‐Up Park","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.02335088008846962,"gpt":0.2625772041707117,"spread":0.2392263240822421,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.04092505,0.0005742006,0.0005029483,0.002731673,0.00890927,0.01012342,0.002630458,0.002718315,0.02771376],"category_scores_gemma":[0.09055297,0.0007920193,0.0004738132,0.003739175,0.003368149,0.01074825,0.01134077,0.003067331,0.005557111],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002986415,"about_ca_system_score_gemma":0.006453283,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004471423,"about_ca_topic_score_gemma":0.007112988,"domain_scores_codex":[0.9618949,0.02900288,0.001046163,0.003422821,0.002349282,0.002283845],"domain_scores_gemma":[0.8623389,0.08278789,0.01016571,0.02191534,0.008085957,0.01470619],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"not_applicable","study_design_scores_codex":[0.00402867,0.005198373,0.2641719,0.001060271,0.000213227,0.005098024,0.04622339,0.01274869,0.005324599,0.1881044,0.2639689,0.2038596],"study_design_scores_gemma":[0.001155891,0.001690929,0.06717609,0.0009089052,0.0001128395,0.001363736,0.09143319,0.04459467,0.007155832,0.1018034,0.6820737,0.0005308224],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6927309,0.0005179837,0.04900243,0.05759329,0.001233341,0.004470376,0.01286029,0.002965349,0.1786261],"genre_scores_gemma":[0.9365388,0.0001624935,0.04073457,0.003902994,0.00037051,0.004030512,0.002765577,0.0002531571,0.01124136],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04092505,"threshold_uncertainty_score":0.216435,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}