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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

Author

L. Grigoryan

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Open access Aug 2026

CAPITAL STRUCTURE TRANSFORMATION IN THE ERA OF ARTIFICIAL INTELLIGENCE: EVALUATING CORPORATE SOLVENCY AND LIQUIDITY SECURITY IN BIG TECH

Empirical analysis indicates that stronger liquidity positions are positively associated with corporate financial resilience throughout periods of intensive AI-related investment, whereas higher leverage may increase refinancing exposure under adverse market conditions.

L. Grigoryan, V. Mikayelyan, T. Manukyan et al. · 0 citations
Open access Jul 2026

Issues of Internal Audit Value-Creating Measurement in the Banking System

The purpose of an internal audit in the banking system is to assess the effectiveness of internal control and the compliance of operational directions with regulatory standards. Here, the importance of internal control policies is emphasized, which are used to protect bank assets, prevent fraud, and ensure accurate fin...

L. Grigoryan, Armen Tshughuryan, Julieta Kalashyan · 0 citations

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