Tingqian Pu
Environmental innovation is widely recognized as a key driver of sustainability, reducing greenhouse gas emissions and enhancing resource efficiency. However, the mechanisms through which it contributes to green low-carbon transitions remain underexplored, particularly in the context of varying regulatory environments. This study examines the relationship between environmental innovation and green low-carbon transitions, focusing on the moderating role of green regulátory pressure. Using panel…
Changing times, changing drives: Entrepreneurial motivation across generations
Dominik Salat, Jarmila Duhacek Sebestova
Entrepreneurs from generation to generation play a significant role in the business environment. Understanding this issue, especially by policymakers, is crucial for development. Misunderstanding or lack of interest often leads to inaction or incorrect decisions, creating barriers for current and potential entrepreneurs. Each generation evolves in its own era, and over time, each will fade and be replaced by a new, undefined generation. Policymakers would be interested in understanding these…
DOI (& full text): doi.org/10.15240/tul/001/2025-5-025
Section: Business Administration and Management
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Explainable credit risk modeling with hybrid tabular deep learning and adaptive feature routing
R. John Martin, Ahmad Khawaji, S. Sujatha
Well defined and transparent credit risk evaluation continues to be a fundamental issue in financial decision-making, particularly when dealing with intricate borrower profiles in the forms of organized tabular data. While traditional machine learning models often lack interpretability for predictive accuracy, recent deep learning approaches struggle to generalize across such data formats. We propose an innovative hybrid Tabular Deep Learning system that combines feature tokenizer transformer …
DOI (& full text): doi.org/10.15240/tul/001/2026-5-005
Section: Finance
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Reporting practices in Romania: Propelling corporate sustainability forward through firm performance
Dorina Nita, Lia Alexandra Baltador, Codruta Cornelia Dura, Elias Appiah-Kubi
In the context of growing global emphasis on sustainable business practices, understanding the financial drivers of corporate sustainability has become increasingly important. This study examines key financial and market indicators to understand their influence on corporate sustainability disclosure. Focusing on Romanian companies, it investigates how market share, financial ratings, probability of insolvency, and market value shape sustainability outcomes. The dataset was sourced from Azores…
DOI (& full text): doi.org/10.15240/tul/001/2026-5-002
Section: Business Administration and Management
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Strategic intangibles in small family firms: The mediating role of innovativeness in resource-constrained environments
Syed Amjad Hussain, Salman Iqbal, Vladimir Bures, Abdul Waheed, Alzbeta Docekalova, Marek Zanker
This study addresses a critical gap in the literature by examining how family-based brand identity and entrepreneurial orientation (specifically, proactiveness and risk taking) influence the performance of small family firms operating in emerging markets. Grounded in the resource-based view (RBV), these constructs are conceptualized as strategic intangible resources that underpin competitive advantage. A cross-sectional survey of 460 privately held small family firms in Pakistan was conducted,…
DOI (& full text): doi.org/10.15240/tul/001/2026-2-009
Section: Business Administration and Management
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Forecasting major currency exchange rates using long short-term memory networks: Evidence from multi-currency time series analysis
Shahryar Ghorbani, Figen Yildirim, Ali Altug Bicer, Reza Rostamzadeh, Jonas Saparauskas
Exchange-rate dynamics are non-linear and volatile, which challenges conventional forecasting approaches. This study evaluates a reproducible long short-term memory (LSTM) framework for daily EUR/USD, GBP/USD, USD/TRY, and USD/JPY over 1 January 2010 to 31 December 2021. The contribution is twofold: (i) a fully specified and deployment-oriented LSTM protocol (architecture, preprocessing, and leakage-safe validation) suitable for applied forecasting; and (ii) a time-series-appropriate evaluation…
DOI (& full text): doi.org/10.15240/tul/001/2026-2-014
Section: Finance
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Green innovation and firm performance in China: Empirical insights from A-share listed manufacturers
Ganglong Wu, Syed Ahmed Salman, Baoting Huang, Tengkun Wang
As environmental challenges intensify globally, green innovation has become a strategic imperative for firms seeking to balance ecological responsibility with sustained competitiveness. We examine whether green innovation improves firm performance in China’s manufacturing sector. Using panel data on 1,033 A-share manufacturers (2014–2023; 10,330 firm-years), we estimate two-way fixed-effects models (firm and year fixed effects (FE)) with cluster-robust standard errors (SE). Green innovation is…
DOI (& full text): doi.org/10.15240/tul/001/2026-2-008
Section: Business Administration and Management
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Profitability index in the accommodation services sector in Slovakia
Jana Spirkova, Miroslava Vinczeova
Considering evolving market dynamics, high fixed costs and vulnerability to external shocks, such as the impact of the ongoing global pandemic, it has become increasingly important to assess profitability in the accommodation sector. This study proposes a composite profitability index for accommodation services in Slovakia, which integrates traditional financial indicators such as return on equity (ROE), return on assets (ROA) and return on sales (ROS), as well as broader indicators such as the…
DOI (& full text): doi.org/10.15240/tul/001/2026-2-007
Section: Business Administration and Management
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Sickness presenteeism in remote work: Insights from a systematic review
Katarzyna Wozniak-Jasinska
The increase in remote work, driven by the COVID-19 pandemic and technological advancements, has introduced numerous challenges for both employees and employers, including those related to health-related behaviors such as presenteeism. The aim of this paper is to identify the main determinants and reasons for presenteeism in remote and hybrid work, as well as key methodological aspects in researching this phenomenon. The study also highlights research gaps in the current body of knowledge and…
DOI (& full text): doi.org/10.15240/tul/001/2026-2-002
Section: Economics
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