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4,299,418 works, Canadian by any of four routes.

Every filter state is a URL; the URL is the query; the query is citable via /q/⟨hash⟩. The page, the API and the export parse the same parameters.

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The current cohort, streamed from the database: every work column, the machine labels, the provisional scores, and the per-row validation status. Exports are capped at 100,000 rows. Mints a permanent /q/ link for this exact query. The same filters always produce the same link, whoever asks.

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Review of Accounting Studies

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Direct Codex and Gemma labels are unvalidated and sparse. Distilled predictions cover the full frame and are also unvalidated. Choose the evidence source explicitly; absence of a direct label is never a negative label.

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The four routes compose: require the funder route and exclude affiliation to get the funder-only stratum no affiliation-based frame ever sees.

82 results · 1 filter active ·

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20002025

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Machine labels · sparse coverage

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An unlabeled work is unknown, not a negative. Label coverage is reported on every query.

82 works in the cohort · of 4,299,418page 1 of 2

Labels cover 0 of 82 works in this cohort. The rest are unlabeled, which is not a negative label: the label table is sparse today and grows as labeling rounds land.

Distilled predictions cover 82 of 82 works in this cohort. Predictions are machine_predicted_unvalidated teacher distillation outputs. Candidate is the union; consensus is the intersection.

affno abstractunlabeled

The effect of manager-specific optimism on the tone of earnings conference calls

Angela K. Davis, Weili Ge, Dawn A. Matsumoto, Jenny Li Zhang

2014· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

605

citations

affno abstractunlabeled

The benefits of specific risk-factor disclosures

Ole‐Kristian Hope, Danqi Hu, Hai Lu

2016· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

530

citations

fundno affunlabeled

Do ESG funds make stakeholder-friendly investments?

Aneesh Raghunandan, Shiva Rajgopal

2022· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

367

citations

affno abstractunlabeled

Societal trust and corporate tax avoidance

Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

2018· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

214

citations

afffundno abstractunlabeled

Evaluating cross-sectional forecasting models for implied cost of capital

Kevin K. Li, Partha S. Mohanram

2014· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

207

citations

affno abstractunlabeled

Measuring audit quality

Shivaram Rajgopal, Suraj Srinivasan, Xin Zheng

2021· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

202

citations

affno abstractunlabeled

Inside the “black box” of private in-house meetings

Robert M. Bowen, Shantanu Dutta, Songlian Tang, Pengcheng Zhu

2018· article· en· Review of Accounting Studies· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

172

citations

afffundunlabeled

How pervasive is corporate fraud?

Alexander Dyck, Adair Morse, Luigi Zingales

2023· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+insufficient_payloadconsensus · none

161

citations

affno abstractunlabeled

Incentive Efficiency of Stock versus Options

Gerald A. Feltham, Martin G. H. Wu

2001· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

146

citations

affno abstractunlabeled

Is the decline in the value relevance of accounting driven by increased conservatism?

Sudhakar V. Balachandran, Partha S. Mohanram

2010· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

144

citations

affno abstractunlabeled

Asymmetric timeliness tests of accounting conservatism

J. Richard Dietrich, Karl A. Muller, Edward J. Riedl

2007· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

143

citations

affno abstractunlabeled

Fair value accounting: information or confusion for financial markets?

Michel Magnan, Andrea Menini, Antonio Parbonetti

2014· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

133

citations

afffundno abstractunlabeled

Removing predictable analyst forecast errors to improve implied cost of equity estimates

Partha S. Mohanram, Dan Gode

2013· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

130

citations

aboutno affno abstractunlabeled

Evidence of differing market responses to beating analysts’ targets through tax expense decreases

Cristi A. Gleason, Lillian F. Mills

2008· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

111

citations

afffundunlabeled

Improving the measures of real earnings management

Anup Srivastava

2019· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

107

citations

affno abstractunlabeled

Accounting Conservatism and the Relation Between Returns and Accounting Data

Peter D. Easton, Jinhan Pae

2004· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

citations

affno abstractunlabeled

Analysts’ choice of peer companies

Gus De Franco, Ole‐Kristian Hope, Stephannie Larocque

2014· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

affno abstractunlabeled

Analyst teams

Bingxu Fang, Ole‐Kristian Hope

2020· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Blockholder exit threats in the presence of private benefits of control

Ole‐Kristian Hope, Han Wu, Wuyang Zhao

2017· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affunlabeled

Earnings forecasts of female CEOs: quality and consequences

Claude Francœur, Yuntian Li, Zvi Singer, Jing Zhang

2022· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

affno abstractunlabeled

Empirical Tests of the Feltham–Ohlson (1995) Model

Jeffrey L. Callen, Dan Segal

2005· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

affno abstractunlabeled

Director compensation and related party transactions

Ole‐Kristian Hope, Haihao Lu, Sasan Saiy

2019· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Gender and beauty in the financial analyst profession: evidence from the United States and China

Congcong Li, An‐Ping Lin, Hai Lu, Kevin Veenstra

2020· article· en· Review of Accounting Studies· Psychology

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

The effects of MiFID II on sell-side analysts, buy-side analysts, and firms

Bingxu Fang, Ole‐Kristian Hope, Zhongwei Huang, Rucsandra Moldovan

2020· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Accounting-based downside risk, cost of capital, and the macroeconomy

Yaniv Konchitchki, Yan Luo, L. Z. Mary, Feng Wu

2015· article· en· Review of Accounting Studies· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

citations

afffundno abstractunlabeled

Public Reports, Information Acquisition by Investors, and Management Incentives

Gerald A. Feltham, Martin G. H. Wu

2000· article· en· Review of Accounting Studies· Decision Sciences

distilled prediction:candidate · noneconsensus · none

citations

fundno affno abstractunlabeled

Late for a very important date: financial reporting and audit implications of late 10-K filings

Jian Cao, Feng Chen, Julia L. Higgs

2016· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

fundno affno abstractunlabeled

Valuation of tax expense

Jacob K. Thomas, Frank Zhang

2013· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

fundno affunlabeled

Investors’ response to the #MeToo movement: does corporate culture matter?

Mary Brooke Billings, April Klein, Yanting Shi

2022· article· en· Review of Accounting Studies· Social Sciences

distilled prediction:candidate · stsconsensus · none

citations

affno abstractunlabeled

Dynamic risk, accounting-based valuation and firm fundamentals

Matthew R. Lyle, Jeffrey L. Callen, Robert J. Elliott

2013· article· en· Review of Accounting Studies· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

citations

fundno affno abstractunlabeled

Investor reactions to derivative use and outcomes

Lisa Koonce, Marlys Gascho Lipe, Mary Lea McAnally

2007· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

aboutno affno abstractunlabeled

The market reaction to bank regulatory reports

Brad A. Badertscher, Jeffrey J. Burks, Peter D. Easton

2018· article· en· Review of Accounting Studies· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Disaggregating operating and financial activities: implications for forecasts of profitability

Adam Esplin, Max Hewitt, Marlene Plumlee, Teri Lombardi Yohn

2013· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

fundno affunlabeled

Real-time revenue and firm disclosure

Elizabeth Blankespoor, Bradley E. Hendricks, Joseph D. Piotroski, Christina Synn

2022· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

The productivity effect of digital financial reporting

Zheng Liu, Ning Zhang

2023· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

affno abstractunlabeled

The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms

Tatiana Fedyk, Zvi Singer, Mark Soliman

2017· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic

Ole‐Kristian Hope, Congcong Li, Mark Shuai, Xijiang Su

2022· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrow+stsconsensus · none

citations

aboutno affno abstractunlabeled

Managers’ use of humor on public earnings conference calls

Andrew C. Call, Rachel W. Flam, Joshua Lee, Nathan Y. Sharp

2023· article· en· Review of Accounting Studies· Psychology

distilled prediction:candidate · noneconsensus · none

citations

fundno affunlabeled

Analyst information precision and small earnings surprises

Sanjay Bissessur, David Veenman

2016· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

affno abstractunlabeled

Analyst following along the supply chain

Yuyan Guan, M.H. Franco Wong

2014· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

afffundno abstractunlabeled

Fundamental analysis of banks: the use of financial statement information to screen winners from losers

Partha S. Mohanram, Sasan Saiy, Dushyantkumar Vyas

2017· article· en· Review of Accounting Studies· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program

Ole‐Kristian Hope, Junhao Liu

2022· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrow+insufficient_payloadconsensus · none

citations

afffundno abstractunlabeled

The risk-relevance of securitizations during the recent financial crisis

Yiwei Dou, Yanju Liu, Gordon D. Richardson, Dushyantkumar Vyas

2013· article· en· Review of Accounting Studies· Economics, Econometrics and Finance

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

CEO incentives and the health of defined benefit pension plans

Joy Begley, Sandra Chamberlain, Shuo Yang, Jenny Li Zhang

2015· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

Information suppression in multi-agent contracting

Gerald A. Feltham, Christian Hofmann

2011· article· en· Review of Accounting Studies· Decision Sciences

distilled prediction:candidate · noneconsensus · none

citations

aboutno affno abstractunlabeled

When are concurrent quarterly reports useful for investors? Evidence from ASC 606

Jesse Glaze, A. Nicole Skinner, Andrew Stephan

2023· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

citations

aboutno affno abstractunlabeled

Opportunity knocks but once: delayed disclosure of financial items in earnings announcements and neglect of earnings news

Yifan Li, Alexander Nekrasov, Siew Hong Teoh

2020· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearch+metaepi_narrowconsensus · none

citations

aboutno affno abstractunlabeled

Real earnings management through syndicated lending

Aytekin Ertan

2021· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaepi_narrowconsensus · none

citations

affno abstractunlabeled

The impact of revealing auditor partner quality: evidence from a long panel

Agnes Cheng, Kun Wang, Yanping Xu, Ning Zhang

2020· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · noneconsensus · none

citations

affno abstractunlabeled

The role of diversification in the pricing of accruals quality

Yu Hou

2015· article· en· Review of Accounting Studies· Business, Management and Accounting

distilled prediction:candidate · metaresearchconsensus · none

citations

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