{"meta":{"page":1,"per_page":50,"max_per_page":100,"total":21,"total_is_capped":false,"direct_labels_cover":1,"predictions_cover":21,"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":"798848d798b8","filters":{"venue":"Meditari Accountancy Research"}},"results":[{"id":"W2046305040","doi":"10.1108/medar-01-2014-0002","title":"The emergence of integrated private reporting","year":2015,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":122,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Athabasca University","funders":"","keywords":"Integrated reporting; Environmental reporting; Mainstream; Accounting; Institutional investor; Corporate governance; Business; Originality; Private sector; Public relations; Investment (military); Finance; Sustainability; Qualitative research; Economics; Political science; Sociology; Politics","authors":[{"name":"Jill Atkins","is_ca":false},{"name":"Aris Solomon","is_ca":true},{"name":"Simon Norton","is_ca":false},{"name":"Nathan Lael Joseph","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2205374462295565,"gpt":0.4021595771467256,"spread":0.1816221309171691,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01595701,0.000234806,0.0002650804,0.002076789,0.002565103,0.006595927,0.001073876,0.00095263,0.002658331],"category_scores_gemma":[0.0424742,0.0004007893,0.0003065203,0.002247514,0.006062106,0.007149555,0.006965484,0.001882471,0.0002788449],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003671089,"about_ca_system_score_gemma":0.002994191,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.004178179,"about_ca_topic_score_gemma":0.003161218,"domain_scores_codex":[0.9783117,0.01098663,0.001639562,0.002261971,0.0049577,0.001842419],"domain_scores_gemma":[0.9262851,0.02994092,0.02202738,0.01013073,0.008814094,0.002801745],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"observational","study_design_scores_codex":[0.0003945539,0.0001501031,0.2553395,0.0006040138,0.00008955049,0.003815809,0.37386,0.001014921,0.007649748,0.1336339,0.004797212,0.2186506],"study_design_scores_gemma":[0.00006619877,0.0005035932,0.2271506,0.001096232,0.0001071046,0.003975642,0.5065703,0.007578045,0.009541304,0.06298636,0.1801553,0.0002693163],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9466106,0.0005416565,0.01552245,0.003759565,0.00007112633,0.0001434634,0.0001227568,0.00009607043,0.03313237],"genre_scores_gemma":[0.9967555,0.0001033535,0.001709751,0.0001550561,0.0000205026,0.0000186017,0.00004225497,0.00001073654,0.001184065],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01595701,"threshold_uncertainty_score":0.08438975,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4210703934","doi":"10.1108/medar-07-2020-0949","title":"Corporate governance and firm risk-taking: the moderating role of board gender diversity","year":2022,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Gender Diversity and Inequality","field":"Social Sciences","cited_by":68,"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":"Corporate governance; Accounting; Business; Principal–agent problem; Gender diversity; Stewardship theory; Enterprise value; Resource dependence theory; Risk management; Economics; Finance; Management","authors":[{"name":"Hussain Muhammad","is_ca":false},{"name":"Stefania Migliori","is_ca":false},{"name":"Sana Mohsni","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2844539895944137,"gpt":0.3628881814516255,"spread":0.07843419185721184,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001911342,0.0002090399,0.0002199941,0.0006974533,0.0005712362,0.001139524,0.0002695642,0.0002814413,0.003890483],"category_scores_gemma":[0.007248994,0.00007465668,0.0002399347,0.0006185636,0.001048345,0.0005659021,0.001443509,0.0004915522,0.0001567202],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000600375,"about_ca_system_score_gemma":0.0006175925,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005230392,"about_ca_topic_score_gemma":0.006511829,"domain_scores_codex":[0.9984237,0.0007212512,0.00006072626,0.0002328824,0.000242441,0.0003190942],"domain_scores_gemma":[0.9914283,0.003168459,0.003878947,0.0004338362,0.0002760414,0.0008144171],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001041355,0.00007327494,0.9804029,0.00003464215,0.00008823553,0.00007992403,0.002456282,0.000121301,0.0002552997,0.001772189,0.0002370427,0.01437472],"study_design_scores_gemma":[0.000004347132,0.00007228567,0.9951565,0.00004133422,0.00002883982,0.00004176633,0.002188144,0.0002017054,0.0001300431,0.0008894533,0.00124054,0.000005012096],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9938098,0.0005874004,0.0005180077,0.0004680417,0.00001919505,0.00001430078,0.000093137,0.000003117024,0.004487035],"genre_scores_gemma":[0.9995798,0.00005009448,0.00006148373,0.00003179723,0.00001287614,0.000004088224,0.00002240567,7.244408e-7,0.0002366992],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.005230392,"threshold_uncertainty_score":0.01301497,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2937261302","doi":"10.1108/medar-01-2018-0259","title":"Institutional and economic determinants of corporate social responsibility disclosure by banks","year":2019,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":34,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Corporate social responsibility; Accounting; Credibility; Context (archaeology); Legitimacy; Business; Institutionalisation; Institutional theory; Originality; Financial crisis; Public relations; Political science; Economics; Politics; Management; Law","authors":[{"name":"Jonas Oliveira","is_ca":false},{"name":"Graça Azevedo","is_ca":false},{"name":"Maria José Pires Carvalho da Silva","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07160060993470187,"gpt":0.3381923930369727,"spread":0.2665917831022709,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.004197978,0.0001098711,0.0001860566,0.001358291,0.0007558369,0.002662991,0.0003574128,0.0003631001,0.002999759],"category_scores_gemma":[0.02576365,0.0001309825,0.0001554321,0.001833961,0.001797607,0.001187853,0.001635312,0.0005603865,0.0002461272],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001404594,"about_ca_system_score_gemma":0.001774719,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007742587,"about_ca_topic_score_gemma":0.008401731,"domain_scores_codex":[0.9965997,0.001486619,0.0003650216,0.0002595716,0.0007644929,0.0005246785],"domain_scores_gemma":[0.9243463,0.0209711,0.04532146,0.002515245,0.004174802,0.002671109],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00006153488,0.00009843859,0.9889865,0.00002682416,0.00003384933,0.00007343595,0.001945157,0.0003224874,0.0001629546,0.0005780219,0.000221248,0.007489506],"study_design_scores_gemma":[0.000003459854,0.00003715192,0.9913418,0.00003222472,0.000009864578,0.00004617193,0.006970215,0.000412594,0.0001562618,0.0003868431,0.0005947446,0.000008643795],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9972397,0.00009595106,0.0001452844,0.000369395,0.00000317399,0.00001124582,0.0000580403,0.00000275349,0.002074428],"genre_scores_gemma":[0.9997787,0.00004089277,0.00004618538,0.00001733875,0.000003694951,0.000003073018,0.00002308407,6.964518e-7,0.00008638708],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007742587,"threshold_uncertainty_score":0.02220136,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3215632779","doi":"10.1108/medar-06-2020-0922","title":"Internationalization and CSR reporting: evidence from US companies and their Polish subsidiaries","year":2021,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":26,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"York University","funders":"Narodowym Centrum Nauki","keywords":"Corporate social responsibility; Subsidiary; Internationalization; Accounting; Business; Multinational corporation; Sustainability reporting; Originality; Integrated reporting; Sustainability; Sample (material); Index (typography); Business administration; Public relations; Finance; Political science; International trade; Law","authors":[{"name":"Charles H. Cho","is_ca":true},{"name":"Joanna Krasodomska","is_ca":false},{"name":"Paulette Ratliff‐Miller","is_ca":false},{"name":"Justyna Godawska","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1656990896979037,"gpt":0.3749252594287614,"spread":0.2092261697308578,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003265977,0.0001696775,0.000187268,0.00199386,0.0005158416,0.001697288,0.0002575259,0.0001962188,0.001326061],"category_scores_gemma":[0.01633148,0.0001323715,0.0001598019,0.003497082,0.001111362,0.00137893,0.001836091,0.0003843406,0.00013992],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006425015,"about_ca_system_score_gemma":0.0009499056,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01436638,"about_ca_topic_score_gemma":0.01302507,"domain_scores_codex":[0.9977056,0.0007730915,0.000308057,0.000320332,0.0006721057,0.0002207595],"domain_scores_gemma":[0.9715461,0.005990769,0.0175717,0.00137861,0.003009946,0.0005028822],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001067976,0.00007280995,0.959231,0.0001515533,0.00007054298,0.00008543715,0.007971756,0.0000787376,0.00023468,0.0006884071,0.0005429915,0.03076535],"study_design_scores_gemma":[0.000003316491,0.00004064289,0.9829154,0.00009090133,0.00003922049,0.00007501058,0.01320728,0.00009713304,0.0003871972,0.0001142472,0.003024041,0.000005632612],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.996157,0.0007353018,0.0001497509,0.0002375101,0.000005174397,0.00001177139,0.0001252491,0.000002074601,0.002576064],"genre_scores_gemma":[0.9986191,0.0007601147,0.00007635341,0.00005770497,0.000007724647,0.000006239416,0.0001840522,0.000002238301,0.0002865718],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01436638,"threshold_uncertainty_score":0.02856553,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2937227785","doi":"10.1108/medar-03-2018-0303","title":"A narrative on integrating research and theory into undergraduate accounting curriculum","year":2019,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":18,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Guelph","funders":"","keywords":"Accounting; Originality; Curriculum; Certification; Value (mathematics); Narrative; Accounting research; Mathematics education; Pedagogy; Psychology; Sociology; Computer science; Qualitative research; Political science; Business","authors":[{"name":"Ron Baker","is_ca":true},{"name":"Sara Wick","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04396351828883846,"gpt":0.3645315440266435,"spread":0.3205680257378051,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0212009,0.0007491105,0.0005094153,0.002071107,0.009180854,0.009849085,0.001528089,0.003096318,0.004565214],"category_scores_gemma":[0.02852065,0.0004305676,0.000360191,0.002021495,0.02015269,0.01065238,0.009655231,0.00854265,0.000662168],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0107272,"about_ca_system_score_gemma":0.01369395,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003465875,"about_ca_topic_score_gemma":0.003717644,"domain_scores_codex":[0.9814389,0.01478736,0.0004429067,0.000556889,0.001764541,0.001009256],"domain_scores_gemma":[0.9765666,0.01660094,0.001507802,0.001038646,0.002218504,0.002067474],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.00005054497,0.0001184326,0.0007872068,0.0004148807,0.000004656996,0.0008376096,0.3583419,0.0001906267,0.0006477174,0.5860637,0.02119107,0.03135156],"study_design_scores_gemma":[0.00001585082,0.0001661303,0.0007346424,0.001260591,0.000008041021,0.0005083248,0.2154377,0.0003607126,0.000751423,0.0338987,0.7468362,0.00002172579],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.1874411,0.01963412,0.04414728,0.3838203,0.009288036,0.001034118,0.0002957732,0.0002524737,0.3540868],"genre_scores_gemma":[0.8917211,0.009792229,0.01642324,0.02330116,0.001047545,0.0007893052,0.0001019565,0.0001025241,0.05672101],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.0212009,"threshold_uncertainty_score":0.1121224,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4321769884","doi":"10.1108/medar-08-2021-1426","title":"Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective?","year":2023,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Corruption and Economic Development","field":"Social Sciences","cited_by":17,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Guelph","funders":"","keywords":"Accountability; Transparency (behavior); Corporate governance; Public relations; Originality; Variety (cybernetics); Accounting; Public sector; Political science; Nexus (standard); Conceptual framework; Public administration; Business; Sociology; Law; Engineering; Finance; Computer science","authors":[{"name":"Olayinka Moses","is_ca":false},{"name":"Dimu Ehalaiye","is_ca":false},{"name":"Matthew Sorola","is_ca":false},{"name":"Philippe Lassou","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1513587642205015,"gpt":0.437823334255418,"spread":0.2864645700349165,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007125466,0.0001626177,0.0002618491,0.001035677,0.003173731,0.008214334,0.0006698524,0.001075271,0.005068044],"category_scores_gemma":[0.01913876,0.000203637,0.0001590288,0.001347576,0.01070227,0.00520451,0.004902942,0.002033537,0.0003461993],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006279578,"about_ca_system_score_gemma":0.007891544,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005823377,"about_ca_topic_score_gemma":0.0129676,"domain_scores_codex":[0.9940774,0.003064221,0.0002431469,0.0004487917,0.0009612134,0.001205244],"domain_scores_gemma":[0.9814014,0.009357873,0.005333578,0.001165524,0.001464925,0.001276644],"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":[0.0002581239,0.0003773592,0.2400237,0.001054697,0.00008082297,0.003533296,0.1952978,0.002917424,0.002776216,0.4294454,0.00548793,0.1187473],"study_design_scores_gemma":[0.00005920139,0.000353697,0.1861011,0.002914613,0.0001158307,0.001159194,0.5627367,0.005156285,0.003820784,0.1256541,0.1118307,0.00009776234],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8723295,0.0008211873,0.007008883,0.01631911,0.0000740397,0.0001719342,0.00004998138,0.00004340143,0.1031821],"genre_scores_gemma":[0.9982367,0.000146668,0.0002699231,0.0002715056,0.000006645425,0.00001803212,0.000004677915,0.000003624298,0.001042248],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.008214334,"threshold_uncertainty_score":0.04556173,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3187923067","doi":"10.1108/medar-09-2020-1021","title":"Climate change disclosure ratings: the ideological play","year":2021,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"University of Ottawa","funders":"","keywords":"Greenhouse gas; Climate change; Nexus (standard); Greenwashing; Accounting; Sustainability; Business; Ideology; Corporate social responsibility; Global warming; Corporate governance; Originality; Discipline; Sustainability reporting; Public relations; Finance; Political science; Psychology; Social psychology; Politics","authors":[{"name":"Binh Bui","is_ca":false},{"name":"Mohamed Chelli","is_ca":true},{"name":"Muhammad Nurul Houqe","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1631124367658001,"gpt":0.3754163152696511,"spread":0.212303878503851,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02654733,0.000201969,0.0003675386,0.001502973,0.001791087,0.005509695,0.0006188774,0.0006390056,0.003700844],"category_scores_gemma":[0.09290046,0.0001915352,0.0002427697,0.001525536,0.005239921,0.003408994,0.003091189,0.001723428,0.0003787285],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00183113,"about_ca_system_score_gemma":0.001195541,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001738174,"about_ca_topic_score_gemma":0.001877158,"domain_scores_codex":[0.9523941,0.03344284,0.001847354,0.00221173,0.008552308,0.001551751],"domain_scores_gemma":[0.8440084,0.09539936,0.04191232,0.007900973,0.008089944,0.002689026],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0008463291,0.0002714782,0.6989582,0.0004861346,0.0001609813,0.0004756719,0.06323346,0.0008091999,0.002004774,0.08172183,0.004053407,0.1469786],"study_design_scores_gemma":[0.00007071847,0.0005758949,0.8302768,0.0009048778,0.00009750634,0.0005323131,0.08791987,0.004188386,0.002794861,0.03399305,0.03849261,0.0001531369],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9271246,0.001788961,0.00681303,0.00782675,0.0002879836,0.00009268149,0.0002044235,0.00001758161,0.05584407],"genre_scores_gemma":[0.9985643,0.0001609275,0.0004334965,0.0002359035,0.00008005391,0.00001497366,0.00002200586,0.000003802183,0.0004845347],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02654733,"threshold_uncertainty_score":0.1403974,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4404419230","doi":"10.1108/medar-02-2024-2379","title":"Boosting the efficacy of green accounting for better firm performance: artificial intelligence and accounting quality as moderators","year":2024,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Environmental Sustainability in Business","field":"Business, Management and Accounting","cited_by":16,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Boosting (machine learning); Business; Quality (philosophy); Artificial intelligence; Computer science","authors":[{"name":"Shaizy Khan","is_ca":false},{"name":"Seema Gupta","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.08826220333961113,"gpt":0.3646934937247725,"spread":0.2764312903851613,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.007319188,0.0004573083,0.0005513453,0.0008972401,0.0007717196,0.003409307,0.0005700755,0.0009603894,0.006049598],"category_scores_gemma":[0.035933,0.0002125,0.0009744141,0.001043053,0.001575258,0.001693324,0.002759636,0.001904981,0.0004209932],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001422257,"about_ca_system_score_gemma":0.003216339,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.007741755,"about_ca_topic_score_gemma":0.005998223,"domain_scores_codex":[0.9932709,0.003821961,0.0003571964,0.0007867541,0.0009191541,0.0008439895],"domain_scores_gemma":[0.9071454,0.06116383,0.02147085,0.003527427,0.003242127,0.003450355],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006592206,0.001024085,0.9552011,0.0003401529,0.001274525,0.0002087696,0.001725524,0.003674111,0.001049416,0.006620214,0.001073495,0.02714935],"study_design_scores_gemma":[0.00005764179,0.0007698769,0.9784855,0.0002742121,0.0008976205,0.00004910598,0.002061336,0.00561377,0.001552487,0.005958985,0.004230837,0.00004863683],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9868525,0.0009291105,0.001975558,0.002362131,0.0000581937,0.00009988526,0.0002603947,0.00003352019,0.007428688],"genre_scores_gemma":[0.9982317,0.0001334856,0.0006979444,0.0001962298,0.0000249118,0.0000341802,0.00006351454,0.00000787988,0.0006102817],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.007741755,"threshold_uncertainty_score":0.03870797,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4229440665","doi":"10.1108/medar-10-2021-1467","title":"Measuring the impact of corporate governance on non-financial reporting in the top HEIs worldwide","year":2022,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Corporate governance; Content analysis; Business; Audit; Higher education; Originality; Directive; Corporate social responsibility; Quality (philosophy); Public relations; Political science; Finance; Qualitative research; Sociology; Social science","authors":[{"name":"Mahlaximi Adhikari Parajuli","is_ca":false},{"name":"Mehul Chhatbar","is_ca":false},{"name":"Abeer Hassan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1520212803656026,"gpt":0.3628093454786004,"spread":0.2107880651129978,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.008141899,0.0002450936,0.0002772443,0.003987073,0.0005043122,0.002873572,0.0005226413,0.00034695,0.002199788],"category_scores_gemma":[0.03142864,0.0001173756,0.00019502,0.005465373,0.0008214551,0.002273148,0.002002326,0.0004150631,0.0003134664],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001067221,"about_ca_system_score_gemma":0.001299809,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003516008,"about_ca_topic_score_gemma":0.004687888,"domain_scores_codex":[0.9913618,0.00309992,0.001122563,0.0008706765,0.002782484,0.0007624548],"domain_scores_gemma":[0.9048554,0.0208641,0.05569515,0.004043741,0.0116948,0.002846711],"domain_codex":null,"domain_gemma":"reporting","domain_candidate":"reporting","domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001262473,0.00005119309,0.9786615,0.00005818013,0.00004318684,0.00004266144,0.0007189675,0.000191978,0.0001638443,0.0004994854,0.0003318591,0.01922434],"study_design_scores_gemma":[0.000001316175,0.00004299303,0.9947045,0.00006606044,0.00001664036,0.00005511451,0.00269042,0.0003394046,0.000335703,0.0002395248,0.001501055,0.000007194559],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9900114,0.0004819868,0.0008499516,0.0004634639,0.00001472733,0.00006762695,0.0004857777,0.00001196395,0.007613092],"genre_scores_gemma":[0.9984319,0.0001563818,0.0004043035,0.00005337349,0.00002033093,0.00002319629,0.0003264727,0.000003037774,0.0005809497],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9918581,"threshold_uncertainty_score":0.04305905,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W3113006693","doi":"10.1108/medar-10-2019-0592","title":"Profiling interdisciplinary accounting research: an analysis of publication descriptors in three leading journals","year":2020,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Accounting Education and Careers","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting research; Accounting; Audit; Profiling (computer programming); Social accounting; Management accounting; Accountability; Ranking (information retrieval); Sociology; Library science; Political science; Business; Computer science","authors":[{"name":"Lina Xu","is_ca":false},{"name":"Steven Dellaportas","is_ca":false},{"name":"Zhiqiang Yang","is_ca":false},{"name":"Sophia Ji","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2684041002257442,"gpt":0.4435325001284353,"spread":0.175128399902691,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch","bibliometrics"],"consensus_categories":[],"category_scores_codex":[0.01799461,0.0004737694,0.001002198,0.06442615,0.001492731,0.008624183,0.001000179,0.0009490394,0.00231307],"category_scores_gemma":[0.1104519,0.0003394239,0.0009738638,0.08014858,0.001101509,0.005635385,0.004729035,0.0006120265,0.0009861581],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002112765,"about_ca_system_score_gemma":0.003335257,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001462931,"about_ca_topic_score_gemma":0.001922344,"domain_scores_codex":[0.9711064,0.006504136,0.009483315,0.002455665,0.00893033,0.001520212],"domain_scores_gemma":[0.7036626,0.1235861,0.1108133,0.00844813,0.04537806,0.008111836],"domain_codex":null,"domain_gemma":"evaluation","domain_candidate":"evaluation","domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0006710129,0.0001096708,0.874931,0.003418527,0.0004314305,0.0006391082,0.01292238,0.0004288904,0.002518031,0.002229754,0.00314849,0.09855165],"study_design_scores_gemma":[0.00003236097,0.0002533438,0.9454085,0.001313288,0.0002679325,0.001009108,0.02996139,0.000690011,0.00149709,0.001747045,0.01772447,0.00009554803],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9698589,0.01023597,0.002767118,0.001119997,0.0001765642,0.0004252858,0.00855606,0.0000962447,0.006763932],"genre_scores_gemma":[0.9812673,0.003935905,0.005655474,0.0002326005,0.0001878875,0.000579358,0.00726046,0.00005659199,0.0008244297],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9820054,"threshold_uncertainty_score":0.09516573,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4380303151","doi":"10.1108/medar-09-2022-1809","title":"Mapping the state of expanded audit reporting: a bibliometric view","year":2023,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Originality; Corporate governance; Business; Shareholder; Transparency (behavior); Citation; Political science; Sociology; Public relations; Law; Finance","authors":[{"name":"Bita Mashayekhi","is_ca":false},{"name":"Ehsan Dolatzarei","is_ca":false},{"name":"Omid Faraji","is_ca":false},{"name":"Zabihollah Rezaee","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1219292149602219,"gpt":0.351107099280899,"spread":0.2291778843206771,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["bibliometrics"],"consensus_categories":[],"category_scores_codex":[0.02223929,0.0005707472,0.001666141,0.2316547,0.002558674,0.0173761,0.001422481,0.001034902,0.005334363],"category_scores_gemma":[0.119155,0.0003836738,0.00109652,0.2777002,0.003471004,0.01068429,0.00658852,0.0007903798,0.0007750848],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003877549,"about_ca_system_score_gemma":0.007520305,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003422249,"about_ca_topic_score_gemma":0.002615903,"domain_scores_codex":[0.9663391,0.007860113,0.006335735,0.002726176,0.01575905,0.0009799548],"domain_scores_gemma":[0.821536,0.1146107,0.02777802,0.008798568,0.02570372,0.001572922],"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":[0.00016432,0.0001184075,0.1812183,0.02268089,0.001015724,0.0006723181,0.0295888,0.002269659,0.002011387,0.09437843,0.01852741,0.6473544],"study_design_scores_gemma":[0.00004740081,0.000257536,0.4380165,0.02374699,0.00181863,0.003016392,0.1051401,0.009434067,0.003901484,0.08910766,0.3252004,0.0003128493],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.5587432,0.1458449,0.03568498,0.02346303,0.00107638,0.001282454,0.0384558,0.000984791,0.1944644],"genre_scores_gemma":[0.933509,0.0315026,0.01907961,0.0004462182,0.0007205419,0.0006608691,0.01161691,0.0001114714,0.002352719],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.7683453,"threshold_uncertainty_score":0.117614,"prediction_status":"machine_predicted_unvalidated"},"labels":[{"model":"gemma","categories":["bibliometrics"],"domain":null,"study_design":"observational","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"low"},{"model":"gpt","categories":["bibliometrics"],"domain":null,"study_design":"design_other","genre":"empirical","about_ca_system":false,"about_ca_topic":false,"confidence":"high"}],"label_agreement":"split"},{"id":"W4402149404","doi":"10.1108/medar-06-2024-2522","title":"Knowledge equity as social justice in academic publishing and why it matters for accounting research","year":2024,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Management and Organizational Studies","field":"Business, Management and Accounting","cited_by":11,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Université Laval","funders":"","keywords":"Accounting; Publishing; Equity (law); Positive accounting; Accounting research; Social justice; Social accounting; Political science; Financial accounting; Business; Accounting information system; Sociology; Social science; Law","authors":[{"name":"Jane Andrew","is_ca":false},{"name":"Max Baker","is_ca":false},{"name":"Christine Cooper","is_ca":false},{"name":"Yves Gendron","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2250261242740039,"gpt":0.4625390499953295,"spread":0.2375129257213255,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["open_science"],"consensus_categories":[],"category_scores_codex":[0.04705508,0.0003247877,0.000740525,0.004056878,0.0129976,0.04389418,0.001815915,0.005559948,0.005292859],"category_scores_gemma":[0.1087859,0.0003438102,0.0006196187,0.005530747,0.09376759,0.03317168,0.01715093,0.005035294,0.0005810111],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01081303,"about_ca_system_score_gemma":0.01649541,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005287826,"about_ca_topic_score_gemma":0.004198697,"domain_scores_codex":[0.9417795,0.0385057,0.002680914,0.003048859,0.01060605,0.003379002],"domain_scores_gemma":[0.8340998,0.1193131,0.01348291,0.014692,0.01231149,0.006100606],"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":[0.00002460614,0.00003143634,0.003645018,0.0001284127,0.00001626255,0.0001412789,0.03427496,0.0001377001,0.000118585,0.9366884,0.002280612,0.02251278],"study_design_scores_gemma":[0.00001806639,0.0000408979,0.003425282,0.0006526114,0.00003256286,0.0002645284,0.05102976,0.0004754347,0.0005062791,0.8914483,0.05206784,0.00003849694],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2031101,0.02160991,0.02861654,0.3557534,0.001898655,0.0001458606,0.00008244939,0.0001385581,0.3886445],"genre_scores_gemma":[0.9907473,0.001547747,0.001362744,0.003426648,0.0004602394,0.00003198432,0.000009323478,0.00002850623,0.002385535],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.9981841,"threshold_uncertainty_score":0.248854,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4391830876","doi":"10.1108/medar-04-2023-1986","title":"Sustainable development and First Nations values: a multidimensional accounting approach for mining proposals","year":2024,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Accounting and Organizational Management","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; Management accounting; Environmental accounting; Social accounting; Originality; Sustainability; Accounting research; Triple bottom line; Sustainable development; Sociology; Value (mathematics); Champion; Political science; Economics; Social science; Qualitative research; Law; Computer science","authors":[{"name":"Sanja Pupovac","is_ca":false},{"name":"Mona Nikidehaghani","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.04082032317662685,"gpt":0.3044913494963902,"spread":0.2636710263197634,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02685132,0.0007127098,0.0004208377,0.007561595,0.009341833,0.02048089,0.001857796,0.002406534,0.004847247],"category_scores_gemma":[0.02521141,0.0003328327,0.0006440035,0.009196809,0.03871915,0.01931393,0.0128086,0.0040735,0.0002612513],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01354204,"about_ca_system_score_gemma":0.01022278,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.003272007,"about_ca_topic_score_gemma":0.006618731,"domain_scores_codex":[0.963832,0.0298869,0.0008769209,0.000847684,0.003489791,0.00106664],"domain_scores_gemma":[0.9792506,0.01292004,0.002574921,0.002121716,0.002093271,0.001039426],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.000007397858,0.00001354884,0.001137587,0.0001002159,0.000006466473,0.0001907709,0.07745909,0.0004857713,0.0001419402,0.9058357,0.0007620865,0.01385944],"study_design_scores_gemma":[0.000006418978,0.00002918967,0.001936554,0.0007688042,0.0000150376,0.0004636007,0.2589807,0.002602224,0.0003633079,0.6023288,0.1324517,0.00005363398],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2413875,0.006140258,0.1367527,0.05269932,0.0006456831,0.0006335291,0.0001504772,0.0001009309,0.5614897],"genre_scores_gemma":[0.9653466,0.001113491,0.02821703,0.0005906422,0.00005526626,0.0002369945,0.00002999409,0.00002450476,0.004385572],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02685132,"threshold_uncertainty_score":0.1420051,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2117961113","doi":"10.1108/10222529200600011","title":"Accounting requirements for donor‐imposed restrictions and the restricted funds of not‐for‐profit organisations","year":2006,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Nonprofit Sector and Volunteering","field":"Social Sciences","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; Business; Fund accounting; Profit (economics); Not for profit; Stewardship (theology); Finance; Accounting information system; Financial accounting; Economics; Political science","authors":[{"name":"J. Rossouw","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1126657423102641,"gpt":0.4149599124035451,"spread":0.302294170093281,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.07096079,0.0003755311,0.0005269201,0.004278219,0.004717684,0.009720564,0.001909828,0.003196399,0.005031366],"category_scores_gemma":[0.1921095,0.0006812506,0.0006671816,0.006064942,0.004273738,0.005814102,0.004024934,0.002802803,0.001503905],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005424236,"about_ca_system_score_gemma":0.02667498,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01679871,"about_ca_topic_score_gemma":0.01631133,"domain_scores_codex":[0.9203423,0.02579981,0.0180257,0.001976173,0.0272719,0.006584164],"domain_scores_gemma":[0.6902689,0.13266,0.0593376,0.04543753,0.06518903,0.007106961],"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":[0.0002939956,0.0002477727,0.04343053,0.0004761736,0.00004021838,0.0007227468,0.01680031,0.002774712,0.002858432,0.8047955,0.02874271,0.09881689],"study_design_scores_gemma":[0.0001983197,0.0004472682,0.1752053,0.002453593,0.0001254982,0.002217025,0.01515958,0.004593534,0.009026303,0.1756001,0.6142633,0.0007101477],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4192697,0.002905878,0.03805808,0.02567763,0.001261242,0.002480249,0.002859459,0.0006128172,0.5068749],"genre_scores_gemma":[0.9328335,0.001126239,0.02878266,0.00252969,0.0003572922,0.001311047,0.001596253,0.0001299443,0.03133326],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.07096079,"threshold_uncertainty_score":0.375281,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2941751994","doi":"10.1108/medar-07-2018-0367","title":"The views of privacy auditors regarding standards and methodologies","year":2019,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Privacy, Security, and Data Protection","field":"Social Sciences","cited_by":6,"is_retracted":false,"has_abstract":true,"routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true},"ca_institutions":"","funders":"","keywords":"Audit; Information privacy; Privacy by Design; Privacy policy; Business; Privacy law; Internet privacy; Personally identifiable information; Accounting; Public relations; Political science; Computer security; Computer science","authors":[{"name":"Alan Toy","is_ca":false},{"name":"David Lau","is_ca":false},{"name":"David Hay","is_ca":false},{"name":"Gehan Gunasekara","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1742419483323228,"gpt":0.4762734066308453,"spread":0.3020314582985224,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.2100945,0.000473478,0.0006372586,0.00443042,0.01027369,0.02075348,0.002133036,0.003814086,0.001261004],"category_scores_gemma":[0.3594264,0.001111571,0.0009374428,0.00565997,0.02316221,0.01194909,0.01058899,0.01150165,0.0003632985],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01725498,"about_ca_system_score_gemma":0.03606228,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01218571,"about_ca_topic_score_gemma":0.004212882,"domain_scores_codex":[0.5792371,0.305435,0.02429055,0.008121228,0.07322722,0.009688864],"domain_scores_gemma":[0.4588038,0.3335469,0.05947737,0.04512951,0.09041948,0.01262284],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"qualitative","study_design_scores_codex":[0.0002099432,0.0001435434,0.04346545,0.0007734364,0.000127239,0.0008012208,0.7371711,0.001266337,0.00443877,0.07835878,0.006084286,0.1271598],"study_design_scores_gemma":[0.00004524365,0.0002662076,0.01482694,0.003003988,0.00008717681,0.001578105,0.694442,0.004104664,0.006460271,0.04314804,0.2317705,0.0002669665],"study_design_candidate":"qualitative","study_design_consensus":"qualitative","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.6983061,0.005980759,0.1067357,0.1309917,0.0008953835,0.0009663965,0.0001533931,0.0003677996,0.05560276],"genre_scores_gemma":[0.9787533,0.001366549,0.01199585,0.004633768,0.00009671474,0.000208145,0.00003473071,0.00006992646,0.002840992],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2100945,"threshold_uncertainty_score":0.9740941,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4386834258","doi":"10.1108/medar-07-2022-1740","title":"Do CEO risk-reducing incentives affect operating leverage? Evidence from CEO inside debt holdings","year":2023,"lang":"en","type":"article","venue":"Meditari Accountancy Research","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":false,"ca_venue":false,"about_ca":false},"ca_institutions":"Memorial University of Newfoundland","funders":"","keywords":"Leverage (statistics); Endogeneity; Executive compensation; Debt; Incentive; Pension; Business; Monetary economics; Accounting; Agency cost; Shareholder; Debt ratio; Principal–agent problem; Corporate governance; Economics; Finance; Microeconomics; Econometrics","authors":[{"name":"Gurmeet S. Bhabra","is_ca":false},{"name":"Ashrafee T Hossain","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1183131777120437,"gpt":0.3485515604516537,"spread":0.23023838273961,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.002724747,0.0001761885,0.0003156779,0.0007474362,0.0002958818,0.0012603,0.0004546486,0.0007361338,0.002747301],"category_scores_gemma":[0.02694871,0.0001693734,0.0003572258,0.000659039,0.0004989326,0.0007537941,0.0009117125,0.0007572843,0.0002626402],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003633794,"about_ca_system_score_gemma":0.0005409296,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002703095,"about_ca_topic_score_gemma":0.004239972,"domain_scores_codex":[0.9987463,0.0003977865,0.0001422125,0.0001804223,0.0003070712,0.0002262412],"domain_scores_gemma":[0.9196144,0.02326747,0.05020986,0.001537208,0.001887064,0.00348393],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009424399,0.0001048976,0.9936188,0.0000314634,0.00006060971,0.0000865291,0.0001524536,0.0001291651,0.0001727551,0.0002513353,0.0001212522,0.005176443],"study_design_scores_gemma":[0.000006331582,0.00006865735,0.9987836,0.00002854947,0.00003162272,0.00004182448,0.0002819576,0.0001403694,0.0001245697,0.0002007256,0.0002881149,0.000003635426],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9957582,0.0008856544,0.0001526012,0.000555295,0.000007498373,0.000007370486,0.0001147845,0.000002222848,0.00251627],"genre_scores_gemma":[0.9994364,0.0001965749,0.0000486985,0.0000652825,0.00001838782,0.000002351901,0.00004855549,7.423518e-7,0.000183006],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.002747301,"threshold_uncertainty_score":0.01441002,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2012406595","doi":"10.1108/10222529200400007","title":"Value‐added tax on new residential properties: A comparative study regarding developers registered for VAT purposes","year":2004,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Housing Market and Economics","field":"Economics, Econometrics and Finance","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":"Business; Value-added tax; Value (mathematics); Public economics; Accounting; Economics; Computer science","authors":[{"name":"L. Julyan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.3153541146518043,"gpt":0.3680374774907076,"spread":0.05268336283890335,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001218854,0.0001266888,0.0003203597,0.002113464,0.001213036,0.00134672,0.0003561772,0.0002976714,0.002335216],"category_scores_gemma":[0.009554984,0.0001543113,0.0002902123,0.003001899,0.0008527795,0.00122822,0.0007098736,0.000604599,0.0002324786],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003084849,"about_ca_system_score_gemma":0.001231021,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.04197514,"about_ca_topic_score_gemma":0.09150277,"domain_scores_codex":[0.9989896,0.0003192982,0.0000703133,0.0001015557,0.0003350882,0.0001841482],"domain_scores_gemma":[0.9938474,0.002148018,0.002383569,0.0002249877,0.001080338,0.0003156185],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0005762271,0.0005136224,0.9220322,0.0001255278,0.00008875928,0.002563687,0.02839459,0.0009047219,0.00121895,0.004931323,0.0009161684,0.03773427],"study_design_scores_gemma":[0.0000184036,0.0003616792,0.9563434,0.00005510535,0.00003715354,0.001147292,0.03332756,0.0005835302,0.0006140085,0.0002542121,0.007239181,0.00001845483],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9976959,0.0001414555,0.00003807005,0.00005216896,0.000002747031,0.000007110818,0.00004132016,4.092051e-7,0.002020851],"genre_scores_gemma":[0.9986546,0.0002282098,0.00003391311,0.00001153277,0.000004350157,0.000004052813,0.00006798395,9.850496e-7,0.0009942887],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04197514,"threshold_uncertainty_score":0.08346164,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4411430997","doi":"10.1108/medar-10-2024-2679","title":"Child labour risk organizing communication: a longitudinal analysis of corporate narratives","year":2025,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Sex work and related issues","field":"Social Sciences","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 Ottawa","funders":"","keywords":"Risk management; Child labour; Corporate communication; Public relations; Risk society; Distancing; Sociology; Accounting; Business; Economics; Stakeholder; Political science; Finance; Social science; Medicine; Engineering","authors":[{"name":"Mohamed Chelli","is_ca":true},{"name":"Darlene Himick","is_ca":true},{"name":"Muhammad Al Mahameed","is_ca":false},{"name":"Ataur Rahman Belal","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07244093685048525,"gpt":0.4129796295195322,"spread":0.340538692669047,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.01108654,0.0002395925,0.0002960581,0.003213482,0.002620686,0.004282928,0.0006857429,0.0006178,0.001555247],"category_scores_gemma":[0.03664707,0.0003858301,0.000254233,0.002952507,0.002112717,0.003927253,0.003921859,0.001252515,0.0003469298],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00267295,"about_ca_system_score_gemma":0.002872551,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01218336,"about_ca_topic_score_gemma":0.02002926,"domain_scores_codex":[0.9942479,0.003491841,0.0003916913,0.0003961187,0.0009052189,0.0005671721],"domain_scores_gemma":[0.967256,0.0174226,0.00728417,0.001965902,0.005202069,0.0008692133],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"observational","study_design_scores_codex":[0.00007028074,0.0001088584,0.1913829,0.0001296643,0.00002408902,0.0005493294,0.7889725,0.00007359735,0.0005667371,0.001471181,0.001081555,0.01556937],"study_design_scores_gemma":[0.000004855442,0.00009659197,0.1526983,0.0002409512,0.0000160829,0.0003579951,0.8349341,0.0003271241,0.0004941801,0.0006272309,0.01016984,0.00003283541],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9967518,0.0002806405,0.0006760074,0.0004462481,0.000009606279,0.00007330007,0.0003420573,0.000006656652,0.001413777],"genre_scores_gemma":[0.9972094,0.0003169182,0.001019225,0.00008629089,0.00001180634,0.000143682,0.000446192,0.00001222309,0.0007544223],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01218336,"threshold_uncertainty_score":0.0586319,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W4400397414","doi":"10.1108/medar-08-2023-2136","title":"What does it mean to be responsible for Canadian Cannabis firms? An examination of CSR identity through social media disclosure","year":2024,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Corporate Social Responsibility Reporting","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":true},"ca_institutions":"Université du Québec à Montréal; Université de Sherbrooke","funders":"","keywords":"Corporate social responsibility; Accounting; Identity (music); Business; Political science; Public relations","authors":[{"name":"Nourhene Ben Youssef","is_ca":true}],"retraction":null,"screen_n_in":null,"score":{"opus":0.1212617611966966,"gpt":0.3944673367930633,"spread":0.2732055755963667,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.003717982,0.0002666146,0.0002698278,0.003290647,0.01314598,0.006430866,0.000983327,0.0007978901,0.003009505],"category_scores_gemma":[0.01634689,0.0001875313,0.0002022671,0.004601017,0.005769517,0.002991795,0.004047752,0.001658914,0.000165241],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0462433,"about_ca_system_score_gemma":0.04322393,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9107956,"about_ca_topic_score_gemma":0.9348121,"domain_scores_codex":[0.9960522,0.0008348674,0.0001427881,0.0003085968,0.001799961,0.0008615908],"domain_scores_gemma":[0.9872078,0.004708916,0.002827135,0.0003894619,0.003651565,0.001215179],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"qualitative","study_design_gemma":"observational","study_design_scores_codex":[0.0001434724,0.00008463435,0.2197296,0.0003182754,0.00002991763,0.0005615286,0.7006472,0.0001810671,0.001550869,0.01359136,0.006236928,0.05692515],"study_design_scores_gemma":[0.000004136462,0.00002111913,0.1461262,0.0002056163,0.00002223892,0.00008672696,0.8159282,0.0005654192,0.0007178216,0.001007703,0.03524957,0.00006518],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9682652,0.0004157053,0.0003925632,0.005443134,0.00005569597,0.00006554508,0.0004794288,0.000009796015,0.02487285],"genre_scores_gemma":[0.9969361,0.0003639885,0.0002193607,0.0003545538,0.00001369366,0.00002445423,0.0001294838,0.000005473571,0.001952979],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.08920437,"threshold_uncertainty_score":0.3355201,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2115193637","doi":"10.1108/10222529200400016","title":"Value‐added tax on new residential properties: A comparative study to establish possible alternatives regarding developers registered for VAT purposes","year":2004,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Housing Market and Economics","field":"Economics, Econometrics and Finance","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; Value-added tax; Value (mathematics); Public economics; Agricultural economics; Economics; Computer science","authors":[{"name":"L. Julyan","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.2676417101563925,"gpt":0.3749546393364551,"spread":0.1073129291800626,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001282688,0.0001751185,0.0003280193,0.002199827,0.0009888936,0.001545243,0.0003813577,0.0004053104,0.005035177],"category_scores_gemma":[0.007037106,0.000140549,0.0004810459,0.002428601,0.000928625,0.00161519,0.0007323906,0.0006981872,0.0003144925],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003426385,"about_ca_system_score_gemma":0.001104958,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02291172,"about_ca_topic_score_gemma":0.04122925,"domain_scores_codex":[0.9989052,0.0003704148,0.00006692198,0.00009446265,0.0004038438,0.0001591738],"domain_scores_gemma":[0.9963257,0.001606984,0.0009650522,0.0001853986,0.0007760941,0.000140809],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00301452,0.001892483,0.7885839,0.0005105733,0.000359693,0.004104737,0.01399107,0.00856939,0.005566973,0.07009918,0.002364746,0.1009427],"study_design_scores_gemma":[0.0001441204,0.001529422,0.9300163,0.0001749068,0.000192015,0.001555466,0.03033662,0.005398828,0.003628659,0.003162583,0.02379923,0.00006165713],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9891177,0.000269029,0.0001451538,0.00008735427,0.00000577315,0.00002896417,0.00009032922,0.000001225278,0.01025454],"genre_scores_gemma":[0.9979327,0.0002161343,0.0001033816,0.000009885827,0.000004910155,0.000008656583,0.00008887229,0.000001002824,0.001634608],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02291172,"threshold_uncertainty_score":0.04555672,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null},{"id":"W2098776700","doi":"10.1108/10222529201000011","title":"Applying the Canadian “reasonable expectation of profit” test to a section 80M(1)(d) reportable arrangement","year":2010,"lang":"en","type":"article","venue":"Meditari Accountancy Research","topic":"Legal Issues in South Africa","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":"Revenue; Section (typography); Profit (economics); Actuarial science; Indigenous; Engineering; Economics; Business; Finance; Microeconomics; Advertising","authors":[{"name":"Lee‐Ann Steenkamp","is_ca":false}],"retraction":null,"screen_n_in":null,"score":{"opus":0.07524187460895183,"gpt":0.425843313522879,"spread":0.3506014389139272,"validation_status":"score_only:v0-immature-baseline"},"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.03828293,0.0005993933,0.001185123,0.003584793,0.01313816,0.00999276,0.006119048,0.01339383,0.01962694],"category_scores_gemma":[0.1879498,0.000934005,0.001777946,0.003248135,0.01006868,0.003755401,0.004554083,0.009837568,0.004494905],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.02748703,"about_ca_system_score_gemma":0.1316446,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.7849466,"about_ca_topic_score_gemma":0.8414009,"domain_scores_codex":[0.8985947,0.01032915,0.006310261,0.004920644,0.06907637,0.0107689],"domain_scores_gemma":[0.8493673,0.05462961,0.00713667,0.01109548,0.07196233,0.005808588],"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":[0.0001233886,0.000174821,0.006408981,0.0001746524,0.00004440038,0.0005431308,0.004217335,0.000886525,0.000743476,0.7711279,0.1992276,0.01632787],"study_design_scores_gemma":[0.0003516418,0.0004617507,0.05744804,0.001602681,0.0002598123,0.000843706,0.009002076,0.009131534,0.005700297,0.1495374,0.7647224,0.0009386901],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.03288992,0.0005363322,0.0166964,0.04258922,0.002132816,0.002304984,0.003115733,0.0003833925,0.8993511],"genre_scores_gemma":[0.6559268,0.0009757302,0.0482575,0.09488187,0.0009594283,0.003911905,0.002976727,0.0003094629,0.1918005],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.2150534,"threshold_uncertainty_score":0.4326398,"prediction_status":"machine_predicted_unvalidated"},"labels":[],"label_agreement":null}]}