{"batch_id":"A5b-B-B1","cases":[{"id":"M042","blocks":[{"answer_block":"ANS-B-1","source_present":true,"ledger_correction":"recorded as corrected","matched_entry_ids":["6.7","3.1"],"answer_quotes":["withdrawn claims [Kim et al. arXiv:2407.17866 withdrawn 2024]"],"ledger_quotes":[{"entry_id":"6.7","line":170,"quote":"Source A answer A's \"withdrawn in 2024\" is a model claim and is not relied on."},{"entry_id":"3.1","line":118,"quote":"the withdrawal date is not asserted (the fetched notices carry none)."}],"reason":"The block dates the arXiv:2407.17866 withdrawal to 2024, but the ledger states the notices carry no date and the 2024 date is a model claim."},{"answer_block":"ANS-B-2","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["The withdrawn paper Financial Statement Analysis with Large Language Models (arXiv:2407.17866) is not usable as evidence."],"ledger_quotes":[],"reason":"The block only notes the paper is withdrawn and unusable, which no ledger entry records as corrected."},{"answer_block":"ANS-B-3","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["the one prominent academic claim that LLMs extract superior signals from financial statements (arXiv:2407.17866) has been withdrawn"],"ledger_quotes":[],"reason":"The block only notes the paper is withdrawn, which no ledger entry records as corrected."},{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"recorded as corrected","matched_entry_ids":["3.1"],"answer_quotes":["which is plausibly what sank arXiv:2407.17866"],"ledger_quotes":[{"entry_id":"3.1","line":118,"quote":"neither notice states a cause; no cause is asserted"}],"reason":"The block says contamination is plausibly what sank the paper, but the ledger states the notices assert no cause."},{"answer_block":"ANS-B-5","source_present":false,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":[],"ledger_quotes":[],"reason":"The block does not mention the Kim et al. arXiv:2407.17866 paper."}]},{"id":"M043","blocks":[{"answer_block":"ANS-B-1","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["suffer look-ahead contamination that disappears under point-in-time controls [Sarkar & Vafa 2024-11-14 replication of Lopez-Lira & Tang 2023]"],"ledger_quotes":[],"reason":"The block asserts look-ahead contamination via a Sarkar & Vafa replication, but no ledger entry corrects that specific replication claim."},{"answer_block":"ANS-B-2","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Lopez-Lira and Tang (2023), a working paper, finds ChatGPT-derived signals from news headlines predict returns, but the result is not peer-reviewed and may be contaminated."],"ledger_quotes":[],"reason":"The block describes the working paper as possibly contaminated, but no ledger entry corrects that specific detail."}]},{"id":"M044","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["(Kleinberg & Raghavan, PNAS 118(22), 2021)"],"ledger_quotes":[],"reason":"The block cites Kleinberg & Raghavan, but no ledger entry corrects that specific assertion."}]},{"id":"M045","blocks":[{"answer_block":"ANS-B-2","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Bao, Ke, Li, Yu, and Zhang (2020) show machine learning improves fraud prediction from public filings."],"ledger_quotes":[],"reason":"The block cites Bao et al. (2020), but no ledger entry corrects that specific assertion."}]},{"id":"M046","blocks":[{"answer_block":"ANS-B-2","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Beneish (1999) shows an M-score can flag earnings manipulation from public accounting data."],"ledger_quotes":[],"reason":"The block cites Beneish M-score evidence, but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-3","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Existing screens (Beneish M-score 1999; Dechow F-score 2011)"],"ledger_quotes":[],"reason":"The block cites Beneish and Dechow screens, but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Beneish's M-score (1999)"],"ledger_quotes":[],"reason":"The block cites Beneish's M-score, but no ledger entry corrects that specific assertion."}]},{"id":"M047","blocks":[{"answer_block":"ANS-B-2","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Desai, Hogan, and Wilkins (2006) document increased management turnover following restatements."],"ledger_quotes":[],"reason":"The block cites Desai, Hogan, and Wilkins (2006), but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["post-restatement executive turnover elevated (Desai, Hogan & Wilkins, TAR 81(1), 2006)"],"ledger_quotes":[],"reason":"The block cites Desai, Hogan & Wilkins, but no ledger entry corrects that specific assertion."}]},{"id":"M048","blocks":[{"answer_block":"ANS-B-2","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Beneish (1999) shows an M-score can flag earnings manipulation from public accounting data."],"ledger_quotes":[],"reason":"The block cites Beneish (1999), but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-3","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Beneish M-score 1999"],"ledger_quotes":[],"reason":"The block cites Beneish M-score 1999, but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Beneish's M-score (1999)"],"ledger_quotes":[],"reason":"The block cites Beneish's M-score 1999, but no ledger entry corrects that specific assertion."}]},{"id":"M049","blocks":[{"answer_block":"ANS-B-2","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Karpoff, Lee, and Martin (2008) find that firms and managers bear substantial reputational and financial penalties for financial misrepresentation."],"ledger_quotes":[],"reason":"The block cites Karpoff, Lee, and Martin (2008), but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Karpoff, Lee & Martin, JFE 88(1), 2008"],"ledger_quotes":[],"reason":"The block cites Karpoff, Lee & Martin, but no ledger entry corrects that specific assertion."}]},{"id":"M050","blocks":[{"answer_block":"ANS-B-3","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["agentic multi-step research tools demonstrated publicly since 2024–2025"],"ledger_quotes":[],"reason":"The block mentions agentic research tools, but no ledger entry corrects that specific assertion."}]},{"id":"M051","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["NBER WP 22266, 2016, rev."],"ledger_quotes":[],"reason":"The block cites Dyck, Morse & Zingales on corporate fraud, but no ledger entry corrects that specific assertion."}]},{"id":"M052","blocks":[{"answer_block":"ANS-B-1","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Muddy Waters on Luckin Coffee"],"ledger_quotes":[],"reason":"The block cites Muddy Waters on Luckin Coffee, but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-3","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Muddy Waters' Luckin dossier (January 2020) rested on 11,000+ hours of store traffic video and 25,000 receipts"],"ledger_quotes":[],"reason":"The block describes the Muddy Waters Luckin dossier's field work, but no ledger entry corrects that specific assertion."},{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Luckin (report 31 Jan 2020; disclosure of fabrication Apr 2020; Nasdaq delisting Jun 2020; SEC settlement Dec 2020)"],"ledger_quotes":[],"reason":"The block cites Luckin events, but no ledger entry corrects that specific assertion."}]},{"id":"M053","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Detection pays (Dyck, Morse & Zingales, JF 65(6), 2010)"],"ledger_quotes":[],"reason":"The block cites Dyck, Morse & Zingales (2010), but no ledger entry corrects that specific assertion."}]},{"id":"M054","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Sino-Forest (Muddy Waters report 2 Jun 2011; CCAA 2012)"],"ledger_quotes":[],"reason":"The block cites Sino-Forest and its CCAA date, but no ledger entry corrects that specific assertion."}]},{"id":"M055","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Mozilo (≈$67.5m SEC settlement, 2009)"],"ledger_quotes":[],"reason":"The block cites Mozilo's SEC settlement, but no ledger entry corrects that specific assertion."}]},{"id":"M056","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Citron's Oct 2017 Shopify attack"],"ledger_quotes":[],"reason":"The block cites Citron's Shopify attack, but no ledger entry corrects that specific assertion."}]},{"id":"M057","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["targets recover (e.g., Citron's Oct 2017 Shopify attack)"],"ledger_quotes":[],"reason":"The block cites Citron's Oct 2017 Shopify attack as an example of recovery, but no ledger entry corrects that specific assertion."}]},{"id":"M058","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["SEC has run analytics-driven enforcement screening (its \"EPS initiative,\" disclosed in enforcement speeches ~2019–21)"],"ledger_quotes":[],"reason":"The block cites the SEC's analytics-driven enforcement screening, but no ledger entry corrects that specific assertion."}]},{"id":"M059","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["Holmes (135 months, Nov 2022)"],"ledger_quotes":[],"reason":"The block cites Holmes's sentencing, but no ledger entry corrects that specific assertion."}]},{"id":"M060","blocks":[{"answer_block":"ANS-B-1","source_present":false,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":[],"ledger_quotes":[],"reason":"The block does not mention McCrum's specific Jan 2015 FT piece."},{"answer_block":"ANS-B-4","source_present":false,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":[],"ledger_quotes":[],"reason":"The block mentions McCrum and FT coverage but not the specific Jan 2015 'disappointing truth' piece."}]},{"id":"M061","blocks":[{"answer_block":"ANS-B-4","source_present":true,"ledger_correction":"no ledger entry","matched_entry_ids":[],"answer_quotes":["SEC has run analytics-driven enforcement screening (its \"EPS initiative,\" disclosed in enforcement speeches ~2019–21)"],"ledger_quotes":[],"reason":"The block cites the SEC's EPS initiative, but no ledger entry corrects that specific assertion."}]}]}