The study utilises the International Labor Organization's SMEs COVID-19 pandemic
business risks scale to determine whether Artificial Intelligence (AI) applications are …

The recent surge in the adoption of artificial intelligence (AI) by small and medium-sized
enterprises (SMEs) has garnered significant research attention. However, the existing …

Business failure research has been the focus of renewed interest in the entrepreneurship
field. It is complex, being both a sign of economic vibrancy and the source of great individual …

El objetivo de este artículo es evaluar críticamente los principales puntos débiles asociados
a las limitaciones de los estudios de investigación sobre predicción de quiebras financieras …

We analyze empirically the usefulness of combining accounting and auditing data in order to
predict corporate financial distress. Concretely, we examine whether audit report information …

Bankruptcy and failure continue to affect small and medium‐sized enterprises (SMEs)
worldwide. Since bankruptcies are costly and disruptive, it seems useful to identify factors …

A key assertion in the turnaround literature is that when survival is threatened, it is necessary
to undertake asset and cost retrenchment strategies that stabilise the performance decline …

Numerous articles demonstrate the usefulness of financial ratios in predicting the bankruptcy
of companies, but in the case of new companies their usefulness is questionable. Many of …

This paper examines the ability of audit report disclosures to explain the causes of business
failure. Despite incremental interest in organizational failure, much of the existing literature …

Inefficient and uncompetitive companies operating in the economy are a significant
impediment to sustainable economic growth. This article contributes to the knowledge on so …