Predictive Modelling of Corporate Financial Performance Under AI Integration: A Data-Driven Analysis of Demographic Variance
This paper examines how companies in Slovakia and Poland perceive AI tool utilization and report changes in selected performance indicators after AI adoption (annual turnover, BIT, and employee error rates), and whether these assessments differ across firm demographics (country, company size, and length of operation). Using a CAWI survey of 865 firms and a contingency-table framework with Pearson’s chi-square tests and Cramer’s V effect sizes, we observe statistically significant—yet predominantly weak—associations between firm demographics and both AI utilization and self-reported performance changes. The findings provide actionable implications for managers and policy-support institutions seeking to accelerate AI adoption and value realization in central Europe, while acknowledging the limitations of cross-sectional self-reported data.
Authors
- Juraj Cúg (ORCID: https://orcid.org/0000-0003-0614-6222)
- Aneta Cugova
- Tibor Šalát
Institutions
- University of Žilina (SK)
- Prague University of Economics and Business (CZ)
Publication Details
- Journal
- Mathematics
- Published
- 2026-03-11
- DOI
- https://doi.org/10.3390/math14060943
- Primary Topic
- Impact of AI and Big Data on Business and Society
- Type
- article
- Field-Weighted Citation Impact
- 0.00