{
  "id": "ark:/99999/dp-mpb-xlsx.v1",
  "concept": "ark:/99999/dp-mpb-xlsx",
  "url": "https://datasetpapers.com/papers/leverage-profitability-polish-firms/",
  "title": "Financial leverage is weakly but consistently negatively associated with profitability in a cross-section of Polish firms (2008-2010)",
  "source_dataset": {
    "title": "MPB.xlsx",
    "doi": "10.6084/m9.figshare.92633.v1",
    "license": "CC BY 4.0"
  },
  "verification": {
    "method": "re_execution",
    "status": "matched",
    "reproduced": true,
    "ran_at": "2026-07-13T08:41:10Z",
    "record": "verification.json"
  },
  "gate": {
    "passed": true,
    "version": "gate-0.1",
    "novelty_grade": "C",
    "failed": []
  },
  "claims": [
    {
      "id": "ark:/99999/dp-mpb-xlsx.v1/claim-1",
      "n": 1,
      "triple": {
        "subject": "financial leverage (total debt/assets)",
        "predicate": "is negatively rank-associated with",
        "object": "return on assets in the 2010 cross-section"
      },
      "assertion_text": "In the 2010 cross-section of Polish firms, leverage and ROA are negatively rank-correlated (Spearman rho = -0.058, 95% CI [-0.092, -0.024], n = 3581, p = 5.03e-04).",
      "novelty_grade": "C",
      "mode": "confirmatory",
      "confidence": 0.9,
      "self_reported_status": "unverified",
      "independent_reexecution": "matched",
      "entities": [],
      "relations": [
        {
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          "target": "ark:/99999/dp-mpb-xlsx.v1/tbl-2"
        },
        {
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        },
        {
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        },
        {
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    },
    {
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      "n": 2,
      "triple": {
        "subject": "the 2010 leverage-profitability association",
        "predicate": "is",
        "object": "weak in magnitude (|rho| < 0.1)"
      },
      "assertion_text": "The 2010 association is weak: Spearman rho = -0.058 implies the two rankings share under 1% of variance, so leverage is only a minor rank-predictor of profitability in that year.",
      "novelty_grade": "C",
      "mode": "confirmatory",
      "confidence": 0.85,
      "self_reported_status": "unverified",
      "independent_reexecution": "matched",
      "entities": [],
      "relations": [
        {
          "predicate": "supportedByEvidence",
          "target": "ark:/99999/dp-mpb-xlsx.v1/fig-1"
        },
        {
          "predicate": "supportedByEvidence",
          "target": "ark:/99999/dp-mpb-xlsx.v1/tbl-2"
        },
        {
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        },
        {
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        {
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    },
    {
      "id": "ark:/99999/dp-mpb-xlsx.v1/claim-3",
      "n": 3,
      "triple": {
        "subject": "the negative leverage-profitability association",
        "predicate": "replicates across",
        "object": "all three primary-family cross-sections after Holm correction"
      },
      "assertion_text": "The negative association holds in every primary-family year after Holm-Bonferroni correction: 2008 rho = -0.212 (p_Holm = 5.44e-38), 2009 rho = -0.068 (p_Holm = 1.01e-04), 2010 rho = -0.058 (p_Holm = 5.03e-04).",
      "novelty_grade": "C",
      "mode": "confirmatory",
      "confidence": 0.92,
      "self_reported_status": "unverified",
      "independent_reexecution": "matched",
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      "relations": [
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    {
      "id": "ark:/99999/dp-mpb-xlsx.v1/claim-4",
      "n": 4,
      "triple": {
        "subject": "the 2010 primary result",
        "predicate": "is robust to",
        "object": "winsorization and trimming of ratio outliers"
      },
      "assertion_text": "The 2010 rho is essentially unchanged under 1/99% winsorizing (rho = -0.058) and trimming (rho = -0.060), so it is not an artifact of tiny-denominator outliers.",
      "novelty_grade": "D",
      "mode": "confirmatory",
      "confidence": 0.9,
      "self_reported_status": "unverified",
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    {
      "id": "ark:/99999/dp-mpb-xlsx.v1/claim-5",
      "n": 5,
      "triple": {
        "subject": "the negative leverage-profitability association",
        "predicate": "persists under",
        "object": "firm-level aggregation (one observation per firm)"
      },
      "assertion_text": "Averaging to one observation per registry-identified firm (n = 5710) preserves the negative association (Spearman rho = -0.186, 95% CI [-0.213, -0.158], p = 1.94e-45), so it is not an artifact of pseudoreplication.",
      "novelty_grade": "C",
      "mode": "confirmatory",
      "confidence": 0.9,
      "self_reported_status": "unverified",
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