One of the core indicators in the field of scientometrics is the number of papers published by a unit within a given period. However, such indicators can only be assessed properly by considering the unit’s available resources. When evaluating the efficiency of institutions worldwide, the...

In this paper, we examine the trade-offs firms make in their voluntary disclosure decisions following negative media coverage of climate change incidents. We combine a keyword discovery algorithm and a fine-tuned BERT model to identify “hard” and “soft” climate disclosures on Twitter. We...

The main aim of this paper is to explore the factors determining Microfinance institutions (MFIs) self-sufficiency. The data on selected variables for this research were obtained from the public MIX Market Database and cover the year of 2017. The empirical model is constructed with application...

One of the core indicators in the field of scientometrics is the number of papers published by a unit within a given period. However, such indicators can only be assessed properly by considering the unit's available resources. When evaluating the efficiency of institutions worldwide, the problem...

The purpose of this paper is to review COVID-19 and Accounting research published during the pandemic up to February 2021. This study is a literature review that focuses on articles related to COVID-19 and accounting. This study uses articles sourced from the Scopus database. This study...

Although post-merger integration (PMI) in management control systems (MCSs) is a key determinant of successful corporate mergers and acquisitions (M&As), it has not attracted due academic attention because the existing case studies on PMI is are highly concentrated on integration in terms of...