El estudio de las disfunciones financieras de las empresas ha sido un tópico común en la investigación a lo largo de las últimas décadas; no obstante, algunos aspectos de los procesos de fracaso han recibido relativamente poca atención. Este trabajo profundiza en su dimensión temporal....

Purpose: This study addresses the complex risks of implementing prescriptive analytics in vineyard management. It focusses on integrating diverse, previously isolated data resources into operational decisions in irrigation, nutrition and pest management. Aligning with the United Nations'...

In this bibliometric analysis, the study explores the evolution of internal auditing and its transformation from a basic financial oversight function to a critical entity that manages various aspects of organizational culture, IT challenges, risk management and more. The study emphasizes the...

The implementation of Industry 4.0 concept brings many risks mainly for small and medium-sized enterprises (SMEs). The objective of the study is a diagnosis and comparison of the perception of selected risk issues connected with Industry 4.0 implementation in Slovak and Polish SMEs, which have...

Cyberrisiken werden in der heutigen Zeit zunehmend relevanter. Unternehmen, Privatpersonen und staatliche Organisation sind vor einem Cyberangriff nicht mehr sicher geschützt. Versicherungsunternehmen zeichnen diese Risiken. Für das Zeichnen der Risiken ist das Zusammenspiel von...

Project management and project portfolio management (PPM) foster competitiveness by facilitating the implementation of organizational strategy. Although organizations often struggle to develop PPM capabilities, the academic community does not have an in-depth understanding of the conditions for...

This study investigates the inter-relationship between audit committee effectiveness, bank efficiency and risk-taking in seven ASEAN countries for the period 2010-2019. By using three-stage least squares (3SLS) method, we contribute to literature the relationship between audit committee...

This study examines various artificial intelligence (AI) models for predicting financially distressed firms with poor profitability ("Zombie firms"). In particular, we adopt the Explainable AI ("XAI") approach to overcome the limitations of the previous AI models, which is well-known as the...

This paper examines the efficacy of carbon tax policies in view of the interactions between such policies and the firm’s carbon efficiency and financing decisions. We show that because the government, unlike capital markets, does not price its policy’s risk by taking into account default...

Objective: The objective of the article is to investigate whether the impact of innovativeness and competitiveness of small and medium-sized enterprises (SMEs) on their financial risks differ depending on the countries where SMEs are located. Research Design & Methods: The researchers created an...