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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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Accounting Horizons
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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.

42 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.
42 works in the cohort · of 4,299,418page 1 of 1

Labels cover 0 of 42 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 42 of 42 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.

aboutno affunlabeled
The Information Content of Royalty Income
Feng Gu, Baruch Lev
2004· article· en· Accounting Horizons· Economics, Econometrics and Finance
machine prediction:candidate · noneconsensus · none
54
citations
affunlabeled
Policy Uncertainty and Textual Disclosure
Liangliang Jiang, Jeffrey Pittman, Walid Saffar
2021· article· en· Accounting Horizons· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
48
citations
affunlabeled
Some Conceptual Tensions in Financial Reporting
Yuri Biondi, Jonathan Glover, Karim Jamal, James A. Ohlson, Stephen H. Penman, Shyam Sunder +1 more
2012· article· en· Accounting Horizons· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
21
citations
affaboutunlabeled
Perspectives on the Financial Reporting of Intangibles
A.D. Appleton, Andreas Barckow, Christine A. Botosan, Yasunobu Kawanishi, Atsushi Kogasaka, Andrew Lennard +3 more
2022· article· en· Accounting Horizons· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
9
citations
affunlabeled
Audit Quality of Chinese ADR Engagements
Aloke Ghosh, Elisabeth Peltier, Cunyu Xing
2016· article· en· Accounting Horizons· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
8
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
affunlabeled
Technology and Its Implications for Staff Auditors
Carolyn MacTavish, Krista Fiolleau, Errol Osecki, Linda Thorne
2025· article· en· Accounting Horizons· Business, Management and Accounting
machine prediction:candidate · noneconsensus · none
0
citations

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