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.

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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
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article

Predictive Modelling of Corporate Financial Performance Under AI Integration: A Data-Driven Analysis of Demographic Variance

Juraj Cúg, Aneta Cugova, Tibor Šalát
Mathematics
Impact of AI and Big Data on Business and Society
article

Predictive Modelling of Corporate Financial Performance Under AI Integration: A Data-Driven Analysis of Demographic Variance

Juraj Cúg, Aneta Cugova, Tibor Šalát
article en

Abstract

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.

MathematicsVol. 14(6)
University of Žilina (SK), Prague University of Economics and Business (CZ)
Openalex Percentile: Top 29%
Impact of AI and Big Data on Business and Society
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