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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.

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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Auditing, Earnings Management, Governance
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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.

affaffiliation
fundfunder
venuejournal
aboutaboutness

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

3,740 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.
3,740 works in the cohort · of 4,299,418page 52 of 75

Labels cover 11 of 3,740 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 3,740 of 3,740 works in this cohort. Predictions are machine_predicted_unvalidated. The Gemma side is a direct model label for every work (title-only); the Codex side is a distilled, calibrated classifier. Candidate is the union; consensus is the intersection.

affno abstractunlabeled
Earnings Smoothing and Stock Price Crash Risk
Li Yao, Changling Chen
2014· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
2
citations
venueno affunlabeled
A Meta Analysis of Materiality Studies
David E. Vance
2022· article· en· Accounting and Finance Research· Business, Management and Accounting
machine prediction:candidate · metaresearchconsensus · none
2
citations
aboutno affunlabeled
International Accounting and Reporting Issues
2016· book· en· International accounting and reporting issues· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
2
citations
affno abstractunlabeled
Conceptual Issues in Financial Reporting
Yuri Biondi, Jonathan Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Shyam Sunder +2 more
2011· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
2
citations
affvenueaboutunlabeled
If Only We Had Listened to Ross Skinner!*
Jacques Fortin, Réal Labelle
2005· article· en· Canadian Accounting Perspectives· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
2
citations
affunlabeled
Labor Costs of Implementing New Accounting Standards
Zhongwei Huang, Luminita Enache, Rucsandra Moldovan, Anup Srivastava
2024· article· en· Accounting Horizons· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
2
citations
affno abstractunlabeled
Do Analysts Read the News?
Alan Guoming Huang
2014· article· en· SSRN Electronic Journal· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
2
citations

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