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001-es BibID:	BIBFORM077023
Első szerző:	Klieštik, Tomáš
Cím:	Prediction of financial health of business entities in transition economies / Tomáš Klieštik, Jana Klieštiková, Mária Kováčová, Lucia Švábová, Katarína Valášková, Marek Vochozka, Judit Oláh
Dátum:	2018
Megjelenés:	New York : Addleton Academic Publishers, 2018
Terjedelem:	481 p.
ISBN:	9781942585398
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok szakkönyv
További szerzők:	Klieštiková, Jana Kováčová, Mária Švábová, Lucia Valášková, Katarína Vochozka, Marek Oláh Judit (1973-) (agrárközgazdász, logisztika)
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM099494
035-os BibID:	(WoS)000744129400010 (Scopus)85123276476
Első szerző:	Valášková, Katarína
Cím:	Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises / Katarina Valaskova, Ane-Mari Androniceanu, Katarina Zvarikova, Judit Oláh
Dátum:	2021
ISSN:	1804-171X 1804-1728
Megjegyzések:	The financial health of enterprises and their continued profitability and competitiveness in the market are influenced considerably by the level of earnings achieved. Enterprises are forced to report the best possible results to demonstrate financial strength and competitiveness and to provide a good accounting for investors and creditors. Thus, the main objective of the study is to investigate whether there is any mutual dependence between corporate financial stability and earnings management. To measure these categories, Altman's Z score was used to determine the financial health of enterprises, and the Beneish M-score and modified Jones model were applied to detect earnings manipulation. Using the chi-square test, the results revealed a statistically significant dependence between financial distress and earnings manipulation. Then, a multivariate statistical technique of correspondence analysis was applied to the categorical data to find categories of factors that are mutually correspondent. Based on a dataset of 11,105 enterprises operating in the Visegrad countries, the results found that enterprises that are threatened by bankruptcy or located in the gray zone tend to manipulate their earnings to maintain credibility, creditworthiness, and competitiveness. Because the financial health of an enterprise provides a potential incentive for earnings manipulation, state authorities, regulators, and policy-makers may benefit from the findings of the study.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Journal of Competitiveness. - 13 : 4 (2021), p. 167-184. -
További szerzők:	Androniceanu, Ane-Mari Zvarikova, Katarina Oláh Judit (1973-) (agrárközgazdász, logisztika)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM081080
Első szerző:	Valášková, Katarína
Cím:	How capital structure affects business valuation: A case of Slovakia. How Capital Structure Affects Business Valuation: A Case Study of Slovakia / Katarina Valaskova, George Lazaroiu, Judit Olah, Anna Siekelova, Barbora Lancova
Dátum:	2019
ISSN:	1805-4854 1805-4862
Megjegyzések:	A company's capital structure is a significant factor in valuing its business. The relative levels of equity and debt affect risk and cash flow and, therefore, the amount an investor would be willing to pay for the company or an interest in it. Capital structure matters because it influences the cost of capital. Therefore, this paper aims to quantify the effect of the capital structure on the cost of capital of Slovak enterprises and to suggest an effective way of financial decision-making. The data used in the study was gained from the Bratislava Stock Exchange because publicly available information on enterprises issuing their shares on the stock exchange was needed to calculate the cost of capital. Due to the underdeveloped capital market of Slovakia, we chose 17 stock companies (except for commercial banks) operating on the Slovak market having all the data required. The financial data of companies were obtained from their financial statements spanning 2013 to 2017. The impact of the capital structure on the cost of capital was investigated by the Pearson correlation coefficient, regression analysis and Mann-Whitney U-test. The study found that there is an indirect relationship between the capital structure, the cost of capital and the size of the company. We also conclude that the growing volume of debt may result in a decline in the corporate costs of capital. These findings concerning Slovak enterprises incline to the respected compromise theory.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Central European Business Review. - 8 : 3 (2019), p. 1-17. -
További szerzők:	Lazaroiu, George Oláh Judit (1973-) (agrárközgazdász, logisztika) Siekelova, Anna Lancova, Barbora
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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