{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":1,"total_is_capped":false,"direct_labels_cover":0,"predictions_cover":1,"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":"b8fd80ceb8b4","filters":{"venue":"Journal of Money and Business"}},"results":[{"id":"W4220779993","doi":"10.1108/jmb-11-2021-0057","title":"IFRS adoption and accounting-based performance measures: evidence from an emerging capital market Open Access","year":2022,"lang":"en","type":"article","venue":"Journal of Money and Business","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":11,"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; Leverage (statistics); Market liquidity; Profitability index; Financial accounting; Accounting information system; Finance","authors":[{"name":"Ibrahim El‐Sayed Ebaid","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.03431211858609141,"gpt":0.272754454150205,"spread":0.2384423355641136,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.005613541,0.0001860815,0.0001986651,0.001666741,0.0003727155,0.002094729,0.000478207,0.0003864467,0.001679002],"category_scores_gemma":[0.02226471,0.0001248588,0.0002759258,0.002010926,0.0007375136,0.002027692,0.001215928,0.0008846747,0.0002057153],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0008916206,"about_ca_system_score_gemma":0.001381078,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01424749,"about_ca_topic_score_gemma":0.01195528,"domain_scores_codex":[0.9971808,0.0005136589,0.0004359317,0.0002988426,0.001285391,0.0002853679],"domain_scores_gemma":[0.9218214,0.0127087,0.05199305,0.002262418,0.009398605,0.001815781],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008507292,0.00008942099,0.982034,0.00007980909,0.00004338549,0.0001790667,0.001651185,0.00006825449,0.0001889552,0.0006082222,0.0004130623,0.01455959],"study_design_scores_gemma":[0.000002830645,0.00005155234,0.9958027,0.00005198705,0.00001322678,0.00007157197,0.002192397,0.0001487059,0.0001693,0.00006498029,0.001424332,0.00000641097],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9970511,0.0004888896,0.00009473925,0.0003784997,0.00001299244,0.00001618777,0.0002245572,0.000002526888,0.001730547],"genre_scores_gemma":[0.9988539,0.0003922432,0.00008479151,0.00005688855,0.00002279907,0.000005294261,0.0003128757,0.000001550397,0.0002696872],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01424749,"threshold_uncertainty_score":0.02968758,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}