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    Wyświetlanie 1-6 z 6
    Tytuł:
    Logit and Probit application for the prediction of bankruptcy in Slovak companies
    Autorzy:
    Kovacova, Maria
    Kliestik, Tomas
    Powiązania:
    https://bibliotekanauki.pl/articles/22446595.pdf
    Data publikacji:
    2017
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    bankruptcy
    logit
    probit
    Slovak companies
    financial health
    Opis:
    Research background: Prediction of bankruptcy is an issue of interest of various researchers and practitioners since the first study dedicated to this topic was published in 1932. Finding the suitable bankruptcy prediction model is the task for economists and analysts from all over the world. forecasting model using. Despite a large number of various models, which have been created by using different methods with the aim to achieve the best results, it is still challenging to predict bankruptcy risk, as corporations have become more global and more complex. Purpose of the article: The aim of the presented study is to construct, via an empirical study of relevant literature and application of suitable chosen mathematical statistical methods, models for bankruptcy prediction of Slovak companies and provide the comparison of overall prediction ability of the two developed models. Methods: The research was conducted on the data set of Slovak corporations covering the period of the year 2015, and two mathematical statistical methods were applied. The methods are logit and probit, which are both symmetric binary choice models, also known as conditional probability models. On the other hand, these methods show some significant differences in process of model formation, as well as in achieved results. Findings & Value added: Given the fact that mostly discriminant analysis and logistic regression are used for the construction of bankruptcy prediction models, we have focused our attention on the development bankruptcy prediction model in the Slovak Republic via logistic regression and probit. The results of the study suggest that the model based on a logit functions slightly outperforms the classification accuracy of probit model. Differences were obtained also in the detection of the most significant predictors of bankruptcy prediction in these types of models constructed in Slovak companies.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2017, 12, 4; 775-791
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Management of financial risks in Slovak enterprises using regression analysis
    Autorzy:
    Valaskova, Katarina
    Kliestik, Tomas
    Kovacova, Maria
    Powiązania:
    https://bibliotekanauki.pl/articles/18799016.pdf
    Data publikacji:
    2018
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    financial risk
    default
    bankruptcy
    regression model
    Opis:
    Research background: Financial risk management is the task of monitoring financial risks and managing their impact. Financial risk is often perceived as the risk that a company may default on its debt payments. The issue of the debt, default or prosperity of the company are presented in the article as one of the ways of the risk management. A prediction of corporate default is an inseparable element of the risk management. Mainly the consequences of risk are the engine of research and development of methods and models, which enable to predict economic and financial situation in specific conditions of global economies. Purpose of the article: The main aim of the presented article is to assess financial risks of Slovak entities, realized by the identification of significant factors and determinants affecting the prosperity of Slovak companies. Methods: To conduct the research we have used the data of Slovak enterprises, obtained from annual financial reports covering the year 2015 and the calculated financial ratios of profitability, activity, liquidity and indebtedness that may affect the financial health of the company were applied in the regression analysis. Realizing the multiple regression analysis, the statistically significant determinants that affect the future financial development of the company are identified, as well as the regression model of the bankruptcy prediction. Findings & Value added: In the research aimed at the management of financial risks in Slovak enterprises, we focused on the revelation of significant economic risk factors using multiple regression. The results suggest that the most significant predictors are net return on capital, cash ratio, quick ratio, current ratio, net working capital, RE/TA ratio, current debt ratio, financial debt ratio and current assets turnover based on which the decision about the future company default can be made. These factors are significant enough to manage financial risks and to affect the profitability and prosperity of the company.
    Źródło:
    Oeconomia Copernicana; 2018, 9, 1; 105-121
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Earnings management model for Visegrad Group as an immanent part of creative accounting
    Autorzy:
    Kováčová, Mária
    Hrosova, Lenka
    Durana, Pavol
    Horak, Jakub
    Powiązania:
    https://bibliotekanauki.pl/articles/19322663.pdf
    Data publikacji:
    2022
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    creative accounting
    central Europe countries
    model of creative accounting
    regression analysis
    Opis:
    Research background: Creative accounting practices do not frequently violate the law and are not considered illegal; however, accounting managers may exploit legal ambiguities to portray the company's financial standing in accordance with management preferences. Therefore, the analysis is focused on the detection of earnings management in companies operating in the Visegrad Group, which represents one of the most commonly used techniques for revealing creative accounting. Purpose of the article: The aim of the presented study is to reveal the presence of creative accounting through the detection of earnings management in the countries of the Visegrad Group and, based on the detected results, to propose a regression model of earnings management in the Visegrad Group. Methods: To reveal the use of creative accounting in the Visegrad Group, ten selected models of earnings management were applied during the period 2016-2020 to a set of 8,134 companies. The Mann-Whitney test and multiple linear regression were used to verify the existence of earnings management. These findings served as the basis for the creation of the linear regression model of earnings management in the Visegrad Group. Findings & value-added: The presence of earnings management was best captured by the Hribar and Collins model in companies operating in the Visegrad Group in the period 2016-2020. The findings also confirmed that positive discretionary accruals acquired higher values over the entire period when compared to negative discretionary accruals, confirming that companies in the surveyed group manage their profits primarily by increasing them. Therefore, we created a regression model, that can serve as a unique basis and is capable of revealing the use of earnings management in the Visegrad Group, as until now nothing like this has been implemented in these countries. In conclusion, this study offers insights for academicians and researchers on creative accounting in the selected period. Lastly, the study contributes to the existing theory by conducting new research on the earnings management determinants of the countries studied.
    Źródło:
    Oeconomia Copernicana; 2022, 13, 4; 1143-1176
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Advanced methods of earnings management: monotonic trends and change-points under spotlight in the Visegrad countries
    Autorzy:
    Kliestik, Tomas
    Valaskova, Katarina
    Nica, Elvira
    Kovacova, Maria
    Lazaroiu, George
    Powiązania:
    https://bibliotekanauki.pl/articles/19233520.pdf
    Data publikacji:
    2020
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    business finance
    change-point
    earnings management
    monotonic trend
    European countries
    Opis:
    Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of the enterprises involving the manipulation of accruals. Therefore, there is a need to analyze it in the context of group of countries, while the issue of their detection in the new ways appears.  Purpose of the article: The analysis of annual earnings before interest and taxes (EBIT) of 5,640 enterprises from the Visegrad Four during the period 2009-2018 confirms that the development of earnings management in these countries is not a randomness. Thus, the aim of this article is to determine the existence of positive trend in earnings management and to detect the change-point in its development for each Visegrad country. Methods: Grubbs test, Mann-Kendall trend test and Buishand test were used as appropriate statistical methods. Mann-Kendall test identifies significant monotonic trend occurrence in earnings manipulation in every country. Buishand test indicates significant years, which divides the development of EBIT into two homogenous groups with individual central lines. Findings & Value added: Based on the statistical analysis applied, we rejected randomness in the managing of earning, but we determined the trend of its increasing. The positive earnings manipulation was not homogenous in the analyzed period, however, a change-point was defined. Year 2014 was identified as a break-point for Slovak, Polish and Hungarian enterprises considering the earnings manipulation. Year 2013 was detected as a change-point in Czech enterprises. The methodical approach used may be very helpful for researchers from other countries to determine, detect and understand earnings management as well as for the investors to make decisions based on a specificities of an individual country.
    Źródło:
    Oeconomia Copernicana; 2020, 11, 2; 371-400
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Quo vadis brand loyalty? : comparative study of perceived brand value sources
    Dokąd zmierza lojalność marki? : badanie porównawcze źródeł postrzegania wartości marki
    Autorzy:
    Kliestikova, Jana
    Kovacova, Maria
    Krizanova, Anna
    Durana, Pavol
    Nica, Elvira
    Powiązania:
    https://bibliotekanauki.pl/articles/406095.pdf
    Data publikacji:
    2019
    Wydawca:
    Politechnika Częstochowska
    Tematy:
    brand
    branding
    brand value
    loyalty
    psychographic specifics
    marka
    wartość marki
    lojalność
    specyfika psychograficzna
    Opis:
    It has been proved by market reality that traditional brand management theories fail. Based on this, there is a need to provide critical revision of these theories with emphasis on behavioural approach of consumers. The most important is the task of consumer loyalty and its transposition into subjectively perceived brand value sources. So, the aim of this paper is to identify relevant brand value sources of loyalty which are significant for Slovak socio-cultural profile and to propose an effective innovative model of branding. The statistical evaluation of the data obtained from own questionnaire survey has been provided by the factor analysis supported by relevant tests. It has been found out that the fact of loyal relationship with brand affects the priority of the components of subjectively perceived brand value sources. The importance of brand value sources in case of consumer loyalty has been identified as following: 1) benefits; 2) attributes; 3) imageries and 4) attitudes while in case of consumer loyalty absence, the importance of brand value source is: 1) imageries; 2) attitudes; 3) benefits and 4) attributes. So, it can be concluded that existence of different brand value sources ranking in case of existence vs. absence of brand loyalty indicates need of selective approach towards brand value sources in the phase of brand value building and brand value managing. By doing this, traditional monistic concept of brand value building and managing has been interfered.
    Zostało udowodnione przez rzeczywistość rynkową, że tradycyjne teorie zarządzania marką zawodzą. Na tej podstawie istnieje potrzeba zapewnienia krytycznej rewizji tych teorii z naciskiem na podejście behawioralne konsumentów. Najważniejszym jest zadanie transpozycji lojalności konsumentów na subiektywnie postrzegane źródeł wartości marki. Celem tego artykułu jest więc zidentyfikowanie odpowiednich źródeł lojalności wartości marki, które są istotne dla słowackiego profilu społeczno-kulturowego oraz zaproponowanie skutecznego innowacyjnego modelu brandingu. Ocenę statystyczną danych uzyskanych z własnych badań ankietowych dostarczyła analiza czynnikowa wsparta odpowiednimi testami. Stwierdzono, że fakt lojalnych relacji z marką wpływa na priorytet komponentów subiektywnie postrzeganych źródeł wartości marki. Znaczenie źródeł wartości marki w przypadku lojalności konsumentów zostało określone jako następujące: 1) korzyści; 2) atrybuty; 3) wyobrażenia i 4) postawy, podczas gdy w przypadku braku lojalności konsumentów, znaczenie źródła wartości marki to: 1) wyobrażenia; 2) postawy; 3) korzyści i 4) atrybuty. Można, zatem stwierdzić, że istnienie różnych rankingów źródeł wartości marki w przypadku istnienia przeciwieństwa braku lojalności wobec marki wskazuje na potrzebę selektywnego podejścia do źródeł wartości marki w fazie budowania wartości marki i zarządzania wartością marki. W ten sposób została zakłócona tradycyjna monistyczna koncepcja budowania wartości marki i zarządzania nią.
    Źródło:
    Polish Journal of Management Studies; 2019, 19, 1; 190-203
    2081-7452
    Pojawia się w:
    Polish Journal of Management Studies
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries
    Autorzy:
    Kovacova, Maria
    Kliestik, Tomas
    Valaskova, Katarina
    Durana, Pavol
    Juhaszova, Zuzana
    Powiązania:
    https://bibliotekanauki.pl/articles/19106225.pdf
    Data publikacji:
    2019
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    bankruptcy
    bankruptcy prediction
    variables
    countries of Visegrad four
    Opis:
    Research background: Since the first bankruptcy prediction models were developed in the 60's of the 20th century, numerous different models have been constructed all over the world. These individual models of bankruptcy prediction have been developed in different time and space using different methods and variables. Therefore, there is a need to analyse them in the context of various countries, while the question about their suitability arises. Purpose of the article: The analysis of more than 100 bankruptcy prediction models developed in V4 countries confirms that enterprises in each country prefer different explanatory variables. Thus, we aim to review systematically the bankruptcy prediction models developed in the countries of Visegrad four and analyse them, with the emphasis on explanatory variables used in these models, and evaluate them using appropriate statistical methods. Methods: Cluster analysis and correspondence analysis were used to explore the mutual relationships among the selected categories, e.g. clusters of explanatory variables and countries of the Visegrad group. The use of the cluster analysis focuses on the identification of homogenous subgroups of the explanatory variables to sort the variables into clusters, so that the variables within a common cluster are as much similar as possible. The correspondence analysis is used to examine if there is any statistically significant dependence between the monitored factors ? bankruptcy prediction models of Visegrad countries and explanatory variables. Findings & Value added: Based on the statistical analysis applied, we confirmed that each country prefers different explanatory variables for developing the bankruptcy prediction model. The choice of an appropriate and specific variable in a specific country may be very helpful for enterprises, researchers and investors in the process of construction and development of bankruptcy prediction models in conditions of an individual country.
    Źródło:
    Oeconomia Copernicana; 2019, 10, 4; 743-772
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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