Industry 5.0 is increasingly understood as a human-centric, resilient, and sustainable extension of digital industrial transformation, yet empirical evidence on its implementation at firm level remains limited. Existing studies have relied largely on conceptual discussion or expert-based prioritisation techniques, while the structural relationships among implementation…

We study the effects of batch normalization and spatial dropout on the performance of VGG-11, Network in Network, and GoogLeNet architectures. We incorporate these regularization techniques into each model and evaluate their impact on classification accuracy and average loss. Experimental results show that spatial dropout…

Greenwashing refers to deceptive green marketing strategies used by companies and organizations to enhance their competitive edge and generate higher profits by appealing to environmentally conscious consumers. This practice arises when the actions of these entities do not align with the claims they make regarding…

Creative accounting is a phenomenon that has generated considerable controversy because, both in practice and in the academic literature, it is associated either with the legitimate application of permissible accounting methods or with the manipulation of financial information. The purpose of this paper is to…

This study is a continuation of the earlier research of the author in respect of key audit matters (further also referred to as “Key Audit Matters” or “KAM”) reported by auditors of selected listed companies in Poland (WIG 20), Germany (DAX30) and France (CAC 40).…

This study investigates the time variation of systematic risk for companies listed on the Warsaw Stock Exchange (WSE) during the period 2011 - 2025. The empirical analysis combines rolling-window estimation with Bayesian approaches to structural instability and stochastic risk dynamics. The results reveal instability of…