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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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Financial Reporting and XBRL
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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.

114 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.
114 works in the cohort · of 4,299,418page 1 of 3

Labels cover 0 of 114 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 114 of 114 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.

venueno affunlabeled
XBRL and Accruals: Empirical Evidence from China
Emma Y. Peng, John Shon, Christine E.L. Tan
2011· article· en· Accounting Perspectives· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
40
citations
affunlabeled
XBRL
Chunhui Liu
2013· article· en· Journal of Global Information Management· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
32
citations
venueno affunlabeled
Factors influencing the usage of XBRL tools
Badi Salem Rawashdeh, Awni Rawashdeh
2020· article· en· Management Science Letters· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
14
citations
affunlabeled
The new language of financial reporting
Andrew Wallace
2001· article· en· Balance Sheet· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
12
citations
aboutno affunlabeled
The Accounting Education: Is a Paradigm Shift Needed?
Bistra Svetlozarova Nikolova
2023· article· en· Journal of Higher Education Theory and Practice· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
10
citations
venueno affunlabeled
The Israeli XBRL Adoption Experience
Ariel Markelevich, Lewis Shaw, Hagit Weihs
2015· article· en· Accounting Perspectives· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
10
citations
affvenueno abstractunlabeled
Special Call: E‐Business and Electronic Financial and Business Reporting: Decline of the Age of Pacioli: The Impact of E‐Business on Accounting and Accounting Education / Le déclin de l'ère Pacioli: l'incidence des affaires électroniques sur la comptabilité et la formation comptable
Gerald Trites
2004· article· fr· Canadian Accounting Perspectives· Business, Management and Accounting
machine prediction:candidate · insufficient_payloadconsensus · none
9
citations
aboutno affno abstractunlabeled
Covid-19: Financial Impact and Disclosure
Olga V. Efimova, Olga Rozhnova
2021· book-chapter· en· Lecture notes in networks and systems· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
citations

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