Credit risk is one of the most significant risks for banks, with the probability of default (PD) playing a central role in risk management. Logistic regression models are widely used to estimate PDs based on historical default data and firm characteristics. However, such models rely on...

The semiconductor industry comprises two distinct sectors: advanced chips for smartphones or data centers and less advanced ones for cars. While political and media attention focuses on advanced chips, European industry does not use them. NVIDIA and TSMC dominate the supply of the most advanced...

This article investigates the short- and medium-term consequences of the COVID-19 pandemic on parents’ affective well-being using a comparative research design based on harmonized longitudinal data from four different work-family regimes. Using up to four waves collected between 2019 and 2022,...

In this study, we explore the relationship between town size and subjective well-being (SWB) in Latin America. We utilize data from the Latinobarómetro survey from 2005 to 2015, employing multilevel modeling to analyze individual responses to life satisfaction as an indicator of SWB. We refine...

In the public sector, employee rewards have not kept pace with time and fail to keep up with shifts in the workforce and societal expectations. This study aims to understand the public sector's reward system and reward management. The data were gathered through standardised, open-ended...

The article presents a study of current trends in the development of financial inclusion in the context of the digitalization of banking services and substantiates the role of accounting as a tool for ensuring transparency, accessibility, and efficiency of digital financial services. The authors...

In this paper, we contribute to the debate on the end of neoliberalism and on possible alternatives to the latter. We start by clarifying the relationship between neoliberalism, globalisation and the state as well as between neoliberalism, “populism”, and far-right conservatism. We argue...

Recent advancements in artificial intelligence (AI) have catalyzed the emergence of agentic information systems (IS), which exhibit autonomous behavior and advanced cognitive capabilities. Unlike traditional IS, which functioned primarily as reactive tools supporting humans, agentic IS can make...

Heavy energy subsidies in Iran, amounting to nearly 36% of GDP, have long driven excessive fossil-fuel consumption and worsening air pollution. This study applies a province-level input-output model to assess energy subsidy reforms in Razavi Khorasan Province, Iran, using official government...

Purpose: This paper examines how artificial intelligence (AI) tools influence employees' work-life balance (WLB) in contemporary organizations. It analyzes both the opportunities and the risks associated with the implementation of AI in work design, communication, learning, and performance...