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The valuation of small and medium-sized enterprises (SMEs) is a key task for corporate transactions, succession planning, capital raising and changes in the shareholder structure. In Germany, the valuation of small and medium-sized companies is mainly based on the IDW S 1 standard, which requires…

This research examines the factors influencing the emigration intentions of Moroccan IT professionals through two complementary studies: a qualitative analysis of immigrants’ motivations based on Lee’s (1966) model and a quantitative survey of future graduates, guided by the Theory of Planned Behavior (Ajzen, 1991). Findings…

The concept of export performance has evolved from a predominantly economic approach to a more comprehensive perspective and, more recently, to a sustainability-oriented approach. The present study investigates how can exporting SMEs reach sustainable performance while reconciling goals that are competing and coexisting simultaneously. The…

The motive behind the study: The study aims to contribute to cybersecurity research by examining the views of managers of companies operating in Slovakia on the level of knowledge and skills of employees in cybersecurity. It focuses on identifying the most lacking and most valued…

This study investigates the role of social media during the 2020 presidential election in Poland, held amidst the COVID-19 pandemic. The primary motivation behind the research was to explore the relationship between voters’ social media activity and their electoral preferences, as well as to identify…

Although many countries have implemented corporate governance reforms, empirical assessments of their effectiveness remain scarce, particularly in emerging economies like Morocco. This study aims to bridge this gap by examining the impact of Morocco’s 2008 Corporate Governance Code on earnings management practices among firms listed…

This study explores the financial safety challenges faced by small and medium-sized enterprises (SMEs) and investigates the information needs of their managers in mitigating financial risk. Based on structured interviews with 23 SME managers across various industries in Poland, the research identifies key internal and…

The convergence of digital platforms and television content has reshaped global media consumption, offering new opportunities for cultural communication and branding. This study examines how Turkish Netflix dramas utilize historical locations to contribute to city branding and public diplomacy. Departing from traditional narratives, contemporary Turkish…

In the face of complex contemporary challenges—ranging from global crises to rapid digital transformation—Design Science Methodology (DSM) offers a structured approach for developing innovative, research-based artefacts that address real-world problems. This paper explores DSM as a paradigm that merges technological design with human-centered considerations, emphasizing…

The aim of this paper was to examine and compare the level of consumer ethnocentrism, materialism and impulsive consumer behaviour. Special attention was paid to differences between respondents according to gender and educational attainment. Types of purchasing behaviour from the perspective of customers in relation…