Exploring Accounting Research Topic Evolution: An Unsupervised Machine Learning Approach
Journal of International Accounting Research,
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.
Robots and Female Employment in German Manufacturing
American Economic Association Papers and Proceedings,
We analyze the impact of robot adoption on female employment. Our analysis is based on novel micro data on robot use by German manufacturing establishments linked with social security records. An event study analysis for robot adoption shows increased churning among female workers. Whereas hiring rises significantly at robot adoption, separations increase with a smaller magnitude one year later. Overall, employment effects are modestly positive and strongest for medium-qualified women. We find no adverse employment effects for female workers in any of our broad qualification groups.
PostDoc Position in the Department of Laws, Regulations and Factor Markets (100%) (f/m/x) [2024-02]
Vacancy PostDoc Position (100%) (f/m/x) [2024-02] ...
IWH Medium-Term Projection The IWH medium-term projection shows: If Germany wants to stick to both its current debt...
IWH Bankruptcy Research
IWH Bankruptcy Research The Bankruptcy Research Unit of the Halle Institute for...
Postdoctoral Researcher in Productivity Dynamics and Growth (f/m/x, 100%) [2024-06]
Vacancy Postdoctoral Researcher in Productivity Dynamics and...
Postdoctoral Researcher in Labor Economics (f/m/x, 100%) [2024-04]
Vacancy Postdoctoral Researcher in Labor Economics (f/m/x,...
Centre for Evidence-based Policy Advice
Centre for Evidence-based Policy Advice (IWH-CEP) ...
Robots, Occupations, and Worker Age: A Production-unit Analysis of Employment
IWH Discussion Papers,
We analyse the impact of robot adoption on employment composition using novel micro data on robot use in German manufacturing plants linked with social security records and data on job tasks. Our task-based model predicts more favourable employment effects for the least routine-task intensive occupations and for young workers, with the latter being better at adapting to change. An event-study analysis of robot adoption confirms both predictions. We do not find adverse employment effects for any occupational or age group, but churning among low-skilled workers rises sharply. We conclude that the displacement effect of robots is occupation biased but age neutral, whereas the reinstatement effect is age biased and benefits young workers most.
Professor in Finance and Labor in conjunction with a position as Senior Research Advisor at the Department of Laws, Regulations and Factor Market
Vacancy Professor in Finance and Labor in conjunction with a...