We provide evidence on the recommendable crop allocation levels from a technical efficiency (TE) perspective, considering heterogeneous farming systems across regions and countries. Towards this aim, we employ a latent profile analysis to identify the main patterns of crop systems among a random...

Aim: This study honors the pioneering work by André Dorsman on energy finance, especially on oil prices and company performance. The objective is to investigate the relationship between the global oil price and the profitability of Dutch companies. Design / Research methods: In our research, a...

Aim: This study investigates the digital gap in enterprises (particularly SMEs) and introduces the Digital Gap Benchmarking Model as a solution to bridge this gap and enhance their digital transformation processes. Design / Research methods: The research employs a narrative literature review of...

Aim: This paper introduces Sokrates Forms, an innovative survey instrument with advanced functionalities that enhance data accuracy, respondent engagement, and compliance with data protection regulations. The primary objective is to develop and implement a dynamic, secure, and customizable...

The paper examines the impact of budgetary accounting organization on the perception of corruption in the public sector, focusing on three key independent variables: the financial reporting framework, the accounting basis, and the level of independence of state auditing. The Corruption...

Aim: This study examines recent green finance developments to evaluate how institutional, economic, and policy factors affect renewable energy investments globally. It employs a comparative approach to identify key success drivers and barriers influencing the effectiveness of green finance in...

Aim: This study investigates foreign exchange market dynamics by forecasting and analyzing the Value-at-Risk (VaR) for the Nigerian Naira against BRICS currencies utilizing daily data from January 1, 2010 to December 31, 2024. Design/Research methods: The five BRICS currencies (BRL, RUB, INR,...

Aim: In teaching and science, texts are translated from different languages. In this context, the present study investigates the potential distortions and systemic risks that arise when a source text on energy transition and sustainability is translated multiple times across different languages...