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German economy in transition ‒ weak momentum, low potential growth The Joint Economic Forecast Project Group forecasts a 0.1% decline in Germany's gross domestic product in 2024.…
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Media Response Archive 2021 2020 2019 2018 2017 2016 December 2021 IWH: Ausblick auf Wirtschaftsjahr 2022 in Sachsen mit Bezug auf IWH-Prognose zu Ostdeutschland: "Warum Sachsens…
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IWH Macrometer
IWH Macrometer Macroeconomic Database for the German Länder, East and West Germany The data offered by the IWH Macrometer consists of two parts: (1) interactive macro data and (2)…
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Career
Career at IWH The IWH offers you diverse possibilities to either start or to proceed your professional development. Further information and details you can find on our following…
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Exploring Accounting Research Topic Evolution: An Unsupervised Machine Learning Approach
June Cao, Zhanzhong Gu, Iftekhar Hasan
Journal of International Accounting Research,
No. 3,
2023
Abstract
This study explores the evolution of accounting research by utilizing an unsupervised machine learning approach. We aim to identify the latent topics of accounting from the 1980s up to 2018, the dynamics and emerging topics of accounting research, and the economic reasons behind those changes. First, based on 23,220 articles from 46 accounting journals, we identify 55 topics using the latent Dirichlet allocation model. To illustrate the connection between topics, we use HistCite to generate a citation map along a timeline. The citation clusters demonstrate the “tribalism” phenomenon in accounting research. We then implement the dynamic topic model to reveal the dynamics of topics to show changes in accounting research. The emerging research trends are identified from the topic analytics. We further explore the economic reasons and in-depth insights into the topic evolution, indicating the economic development embeddedness nature of accounting research.
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28.09.2023 • 25/2023
The downturn in 2023 is milder in East Germany than in Germany as a whole – Implications of the Joint Economic Forecast Autumn 2023 and of Länder data from recent publications of the Statistical Offices
The German economy has been in a downturn for more than a year. In East Germany, however, the economy has been somewhat stronger in the past four quarters: According to the Halle Institute for Economic Research (IWH), East German gross domestic product (GDP) is expected to increase by 0.5% in 2023, while production in Germany as a whole will fall by 0.6%. Next year, expansion rates of 1.3% are forecast in both the east and the west. For 2025, East German gross domestic product is expected to grow by 1.2%, which is slightly slower than in Germany as a whole (1.5%).
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Centre for Evidence-based Policy Advice
Centre for Evidence-based Policy Advice (IWH-CEP) The Centre for Evidence-based Policy Advice (IWH-CEP) of the IWH was founded in 2014. It is a platform that bundles and…
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Internationalisation
Internationalisation The Leibniz Institute for Economic Research Halle (IWH) is responsible for economic research and economic policy advice on a scientific basis. The institute…
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East Germany
The Nasty Gap 30 years after unification: Why East Germany is still 20% poorer than the West Dossier In a nutshell The East German economic convergence process is hardly…
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Evaluation of Place-based Policies
Evaluation of Place-based Policies An important part of IWH-CEP's work is the evaluation of political subsidy programmes aimed at certain regions such as the Joint Agreement for…
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