In this paper the impact and predictive effects of knowledge management on financial performance are analysed. The research also includes an analysis of the moderating effects of two moderators (National Origin and Enterprise Size) and their relationship. The data was gathered by interviewing...

Artificial Intelligence is a disruptive technology developed during the 20th century, which has undergone an accelerated evolution, underpinning solutions to complex problems in the business world. Neural Networks, Machine Learning, or Deep Learning are concepts currently associated with terms...

Total factor productivity (TFP) growth measures usually focus on a certain direction of optimization and ignore the general setting encompassing the input and output orientations simultaneously. This paper uses the generalized Luenberger-Hicks-Moorsteen (LHM) TFP indicator which is additively...

The research, through a bidirectional approach, aims to develop the university management of the degree programs in order to attract and maintain the potential students, as well as to estimate and manage the costs of the educational services offered during their life cycle. The authors bring...

The purpose of this study is to analyze whether engagement quality control review (EQCR) hours affect auditor changes and whether abnormal audit fees and changes in management have moderating effects on the relation between EQCR hours and auditor changes. The logit regression model is designed...

COVID-19 is bringing changes in B2B sales and marketing strategies. Digital interaction with potential customers has become more critical. Business-reference content (BRC) is the most shared content, mainly using narrative format, available to potential customers through digital touchpoints....

The aim of the paper is to provide an overview of the sensitivity in terms of the preference for using the integrated reporting quality (IRQ) based on the reporting companies' field of activity. The study focusses on designing a sensitivity analysis relying on the most relevant financial and...

Sustainability bonds enable capital-raising and investment for those projects that have both a positive impact on the environment and a positive social outcome. This study examines the stock market reaction to the announcement of sustainability bonds issuance. The present research is designed as...

The internet medical industry is a new direction of the medical industry; however, internet medical enterprises have been going through a reshuffling period after 2016 and urgently need to improve their performance. The main aim of this study was to reveal the relationship between intellectual...

This article attempts to bring quantitative evidence of a firm's sustainability reporting in terms of non-financial voluntary disclosures. The disclosures are made available through the annual report and Corporate Social Responsibility (CSR) and Global Reporting Initiatives (GRI) report. ESG...