Effect of Selected Determinants on the Sustainability of SMEs: Does Gender Matter? DOI Creative Commons
Ján Dvorský, Katarína Frajtová Michalíková, Katarína Zvaríková

и другие.

Administrative Sciences, Год журнала: 2024, Номер 14(11), С. 281 - 281

Опубликована: Ноя. 1, 2024

The paper aims to find disparities in the perception of sustainability-related criteria’s impact on sustainability SMEs countries V4 based gender. case study was conducted 1398 responses from owners or top managers Visegrad Group (V4). questionnaire contained 52 questions. Data collection by an external agency using CAWI methodology. statistical hypotheses were verified applying structural equation modelling (SEM method). empirical findings are important for many authors and researchers. environmental aspect entrepreneurship is most factor, having a strong positive SMEs. This includes active involvement protection, responsibility as part SME governance, regarding environment firm management. Gender evaluating financial management, level digitalisation firm, human resource business ethics, their effect

Язык: Английский

Monte Carlo Simulations for Resolving Verifiability Paradoxes in Forecast Risk Management and Corporate Treasury Applications DOI Creative Commons
Martin Pavlík, Grzegorz Michalski

International Journal of Financial Studies, Год журнала: 2025, Номер 13(2), С. 49 - 49

Опубликована: Апрель 1, 2025

Forecast risk management is central to the financial process. This study aims apply Monte Carlo simulation solve three classic probabilistic paradoxes and discuss their implementation in corporate management. The article presents as an advanced tool for processes. method allows a comprehensive analysis of forecasts, making it possible assess potential errors cash flow forecasts predict value treasury growth under various future scenarios. In investment decision-making process, supports evaluation effectiveness projects by calculating expected net identifying risks associated with investments, allowing more informed decisions be made project implementation. used reducing volatility, which contributes lowering cost capital increasing company. Simulation also enables accurate liquidity planning, including forecasting availability determining appropriate reserves based on probability distributions. credit interest rate risk, enabling impact economic scenarios company’s obligations. context strategic extension decision tree analysis, where subsequent are results earlier ones. Creating models simulations makes take into account random variables key indicators, such free (FCF). Compared traditional methods, offers detailed precise approach decision-making, providing companies vital information uncertainty. emphasizes that use not only enhances management, but long-term value. entire process able move predicting flows discounted at capital. We both numerical analytical methods veridical paradoxes. Veridical type paradox result counterintuitive, turns out true after careful examination. means although initial reasoning may lead wrong conclusion, correct mathematical or logical confirms correctness results. An example Monty Hall’s problem, intuitive answer suggests equal success, while shows changing increases chances winning. method. following were used: conditional probability, Bayes’ rule multiple conditions. solved truth-type discovered why Hall problem was so widely discussed 1990s. differentiated problems using different numbers doors prizes.

Язык: Английский

Процитировано

0

Detection of earnings manipulations during the corporate life cycle in Central European countries DOI Open Access
Lucia Michalkova, Tomáš Krulický, Jiří Kučera

и другие.

Equilibrium Quarterly Journal of Economics and Economic Policy, Год журнала: 2024, Номер 19(2), С. 623 - 660

Опубликована: Июнь 30, 2024

Research background: The growing trend of financial distress risk worldwide increases the need for effective tools to detect accounting manipulation by stakeholders (debt holders, shareholders, suppliers, and customers). However, well-known models accrual earnings management do not reflect specificity individual life cycle stages their cash flow patterns. Purpose article: study examines impact corporate on reliability identifies appropriate detecting in Central European countries. Methods: Seven were used. They evaluated based five criteria: explanatory power (adjusted coefficient determination), overall significance regression model, coefficients, predicted sign standard errors estimated coefficients. Finally, a comprehensive scoring model was used determine quality examined. conducted sample more than 30,000 enterprises from four countries (the Czech Republic, Hungary, Poland, Slovakia), with data covering period 2017–2021. Dickinson non-sequential distinguish according Findings & value added: results suggest that, firstly, discretionary accruals vary across as well over firm's cycle; manipulations have an inverted U-shape mature firms tending reduce profit. examined poor case start-ups. This reflects between detection manipulation.

Язык: Английский

Процитировано

2

Eco-Innovation: Analysis of EU Member States Performance in the EU Eco-Innovation Index 2013–2022 DOI Creative Commons
Denis Juracka, Marek Nagy, Katarína Zvaríková

и другие.

Systems, Год журнала: 2024, Номер 12(11), С. 452 - 452

Опубликована: Окт. 25, 2024

Sustainability is about intergenerational solidarity in finding solutions to ensure the continued growth that allows organizations and companies be proactive. In context of contemporary technology, fourth industrial revolution, i.e., widely accepted notion Industry 4.0, swift corporate growth; effects industry, transportation, urbanization on climate change; preservation environment its entirety are becoming more significant. The primary objective this study evaluate eco-innovation performance European nations, comparing their evolution from 2013 2022, order identify patterns, leaders, opportunities for improvement implementation strategies. This includes analysis Eco-Innovation Index as well other studies carried out at Union level field sustainability sustainable innovation through graphic maps, cluster analysis, correspondence statistical program SPSS. Different approaches development taken by EU’s member states. Even though some countries have achieved significantly lower results than average or higher average, overall, all (except Romania) improved point evaluations when compared year started reported. nations Northern region produce consistent, long-term outcomes, these emerged leaders recent years. Luxembourg, Austria, Finland, Sweden, Denmark best outcomes. On contrary, Bulgaria has ranked last a long time, with least-rated activities.

Язык: Английский

Процитировано

2

International Perspectives on Circular Economy: The Visegrád Group Case DOI

Renata Cuhlova,

Jiří Nesiba,

Petra Leitnerova

и другие.

Опубликована: Янв. 1, 2024

Язык: Английский

Процитировано

1

Sustainable Development of Small Business in Kazakhstan DOI Creative Commons
Venera Zarubina, Mikhail Zarubin,

Zhaukhar Yessenkulova

и другие.

Economies, Год журнала: 2024, Номер 12(9), С. 247 - 247

Опубликована: Сен. 14, 2024

The small business sector in Kazakhstan demonstrates dynamic growth, but its sustainable development modern conditions requires activation from government agencies, society and entrepreneurs themselves. purpose of the article was to study entrepreneurship develop a mechanism for based on network interaction “business entities–society–state” with identification priority areas rating approach. methods bibliographic analysis scientific literature, statistical, correlation analysis, survey, comparative ranking data normalization were used. results revealed need formalize indicators strategic programs; create conditions, support, explain importance prospects investing innovations by businesses form balanced strategy achieving carbon neutrality approach ensure transparency publicity decisions made. Conclusions made about popularize among entities, stimulate investment activity through participation, enact legislative regulation public presentation non-financial reporting, assist formation an ESG culture.

Язык: Английский

Процитировано

1

Sustainable public policy instruments: revealing global interest in circular economy and eco-innovations DOI Open Access
Denis Juracka, Katarína Valašková, Elvira Nica

и другие.

ADMINISTRATIE SI MANAGEMENT PUBLIC, Год журнала: 2024, Номер 43(43), С. 6 - 24

Опубликована: Дек. 1, 2024

The concept of eco-innovation has become increasingly popular as the industrial industry should move toward sustainability. For businesses to establish core competences in circular economy model, strategies are crucial components. Academicians now studying information behind these corporate decisions, with a growing body work on topic. main goal study is reveal and describe development interest topic ecological environmental innovations through bibliometric analysis. analysis used prevailing trends fields sustainability, sustainable development, green economy, eco-innovations. fundamental techniques comparison, induction, synthesis, analysis, deduction applied. In addition, authors focused it allows processing huge amounts data creation scientific maps. process various countries around world diverse. Environmental appear present substantial challenge. prioritisation also observable publications academic sphere. Bibliometric reveals increasing popularity ecoinnovations among authors, indicating unavoidable need tackle more approach economic production activities.

Язык: Английский

Процитировано

0

Effect of Selected Determinants on the Sustainability of SMEs: Does Gender Matter? DOI Creative Commons
Ján Dvorský, Katarína Frajtová Michalíková, Katarína Zvaríková

и другие.

Administrative Sciences, Год журнала: 2024, Номер 14(11), С. 281 - 281

Опубликована: Ноя. 1, 2024

The paper aims to find disparities in the perception of sustainability-related criteria’s impact on sustainability SMEs countries V4 based gender. case study was conducted 1398 responses from owners or top managers Visegrad Group (V4). questionnaire contained 52 questions. Data collection by an external agency using CAWI methodology. statistical hypotheses were verified applying structural equation modelling (SEM method). empirical findings are important for many authors and researchers. environmental aspect entrepreneurship is most factor, having a strong positive SMEs. This includes active involvement protection, responsibility as part SME governance, regarding environment firm management. Gender evaluating financial management, level digitalisation firm, human resource business ethics, their effect

Язык: Английский

Процитировано

0