Swiss Journal of Business

This study examines the value relevance of a firm’s artificial intelligence (AI) implementation and its awareness of the related risks. We proxy a firm’s AI implementation by AI-related disclosures and risk factors in 10-K filings to the U.S....

This study investigates the question whether high performers are less likely to quit a family firm in the post-merger phase than if they were in non-family firms. We use Mobley’s (1977) Model of Employee Turnover as a cognitive framework and job...

Machine learning models are increasingly used to identify accounting manipulations based on disclosed information. Still, most approaches focus on accuracy, which at the same time leads to a high number of false-positive predictions that practically...

The paper analyzes the development of work motivation of 2,870 atypically employed women and men within temporary employment in Germany along educational levels. While men without apprenticeship show significantly higher motivation than their male...