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Th study evaluates the apparent quality of the 10 Beall's List accounting journals with the highest citation rates by investigating whether the works that cite those journals are comparable to those that cite 11 Scopus journals of similar citation impact.

The study investigates the characteristics of the works that cited the Beall's List and Scopus journals, 2015–2020, comparing the two groups of citing works by publication type (article, book, etc.), extent of self-citation, inclusion in Beall's List and Scopus, Open Access (OA) status, publisher type, citation impact, and country/region of interest.

The Beall's List accounting journals tend to be cited in less reputable outlets; they are especially likely to be cited in Beall's List journals and especially unlikely to be cited in Scopus journals. However, other evidence suggests that these journals occupy a distinctive niche. The works that cite Beall's List journals are especially likely to be OA, to be published by universities and other nonprofits, and to focus on lower-income countries. They also have relatively low journal and publisher self-citation rates.

Beall's List accounting journals may be especially useful to scholars who rely on OA journals, who see their local universities as natural publishing partners, and who investigate topics of concern to developing countries. An increase in the number of non-predatory journals that cater to these authors' needs might help resolve the apparent problem of unmet demand for journal space.

This study aims to examine whether a company’s corporate social responsibility (CSR) transparency (reflected in two separate dimensions of social transparency and environmental transparency) affects a company’s dependence on expensive trade credit (TC) financing.

The authors use a panel of S&P 500 index companies between 2012 and 2019 and ordinary least squares estimators. Transparency ratings represented by Bloomberg scores capture both the quantity and quality of verified CSR practice information.

CSR transparency (CSRT) is negatively associated with a firm’s dependence on expensive TC financing. This study’s results continue to hold after a battery of robustness tests like substitute proxies for TC, use of two-stage least squares regression, industry-adjusted dependent variable, generalized linear model and bootstrapping approach. This association is stronger among companies with higher information asymmetry (IASY) and lower quality regarding governance and financial reporting. Further investigation indicates that potential channels through which CSRT mitigates a company’s reliance on TC financing are the cost of debt (CoD) and stock liquidity. This study’s findings suggest that transparent companies have a lower CoD and higher stock liquidity. This helps these companies to be more financially flexible and eventually less dependent on expensive TC financing.

By combining two separate research lines of TC and CSR, this study adds to both works of literature as it is the first (to the best of the authors’ knowledge) to present evidence of the effect of CSRT proxied by Bloomberg scores on a company’s reliance on TC (a real economic decision and financial policy). Additionally, this study documents the moderating effects of financial reporting quality, IASY and corporate governance on the relationship between CSRT and TC financing. In conclusion, this study provides empirical evidence regarding the potential mechanisms of CoD and stock liquidity, through which CSRT influences a company’s reliance on TC financing.

This study aims to offer a comprehensive exploration of the potential and challenges associated with sensor fusion-based virtual reality (VR) applications in the context of enhanced physical training. The main objective is to identify key advancements in sensor fusion technology, evaluate its application in VR systems and understand its impact on physical training.

The research initiates by providing context to the physical training environment in today’s technology-driven world, followed by an in-depth overview of VR. This overview includes a concise discussion on the advancements in sensor fusion technology and its application in VR systems for physical training. A systematic review of literature then follows, examining VR’s application in various facets of physical training: from exercise, skill development and technique enhancement to injury prevention, rehabilitation and psychological preparation.

Sensor fusion-based VR presents tangible advantages in the sphere of physical training, offering immersive experiences that could redefine traditional training methodologies. While the advantages are evident in domains such as exercise optimization, skill acquisition and mental preparation, challenges persist. The current research suggests there is a need for further studies to address these limitations to fully harness VR’s potential in physical training.

The integration of sensor fusion technology with VR in the domain of physical training remains a rapidly evolving field. Highlighting the advancements and challenges, this review makes a significant contribution by addressing gaps in knowledge and offering directions for future research.

The aim of this research study is to examine the role of emotional solidarity on religious tourism support. Data for the present research work were attained from various groups of residents in Amasya province/Türkiye.

The Google form-based questionnaires were self-managed by the participants. In the context of the survey, 306 complete questionnaires were gathered. For the data analysis, partial least squares structural equation modeling (PLS-SEM) technique was used via SmartPLS 4.0 software in conjunction with SPSS version 23.

The analysis results show that the emotional solidarity dimensions such as welcoming nature and sympathetic understanding were found to be positively related with religious tourism support at different coefficient levels; however, emotional closeness was not statistically related.

This study adds fresh insights into the field of tourist literature and has beneficial ramifications for business development in the area of religious tourism.