This paper provides details on the sampling design, fieldwork, nonresponse, and population adjustments for the 2020 sample M6 of the Socio-Economic Panel (SOEP). Sample M6 refreshes the SOEP core samples M3, M4, and M5, sampling households of refugees who arrived in Germany between January 2013...

Income is an important economic indicator to measure living standards and individual well-being. In Germany, there exist different data sources that yield ambiguous evidence when analysing the income distribution. The Tax Statistics (TS) - an income register recording the total population of...

This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having "accounting" in their title, as well as the leading Polish journal on accounting...

Smallholder farming dominates agriculture in poorer countries. Yet, traditional recall-based surveys on smallholder farming in these countries face challenges with seasonal variations, high survey costs, poor record-keeping, and technical capacity constraints resulting in significant recall...