Does the life cycle affect earnings management and bankruptcy?

Autor: Andrej Privara, Lucia Michalkova, Pavol Durana, Josef Maroušek, Miloš Tumpach

Publikováno v: Oeconomia Copernicana. 12:425-461

Research background: Deteriorating economic conditions and a negative outlook increase the pressure on financial management and the need to show high financial performance. According to Positive Accounting Theory, the growing risk of bankruptcy is as

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::53cb0969703f7b266d6f5f660f301ba2
https://doi.org/10.24136/oc.2021.015

ГРУПА СТУДЕНТІВ МОЖЕ ПІДВИЩИТИ СТУДЕНТСЬКУ ЕФЕКТИВНІСТЬ

Autor: Zuzana Kubaščíková, Zuzana Juhászová, Miloš Tumpach

Publikováno v: Distance Education in Ukraine: Innovative, Normative-Legal, Pedagogical Aspects; No. 1 (2021); 31-34
Дистанционное образование в Украине: инновационные, нормативно-правовые, педагогические аспекты; № 1 (2021); 31-34
Дистанційна освіта в Україні: інноваційні, нормативно-правові, педагогічні аспекти; № 1 (2021); 31-34

Educational facilities are under increasing pressure to improve the quality of education and adhere the curriculum that reflect the needs of practice. In order to be able to meet this goals, schools and universities apply different methods of organiz

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ca6500226f756b7c683ffd39bb673b21
http://jrnl.nau.edu.ua/index.php/DEU/article/view/15735

Datasets of impact of the first-time adoption of IFRS 16 in the financial statements of Slovak compulsory IFRS adopters

Autor: Zuzana Kubaščíková, Zuzana Juhászová, Petra Krišková, Miloš Tumpach

Publikováno v: Data in Brief
Data in Brief, Vol 36, Iss, Pp 106996-(2021)

To make the accounting data internationally comparable, the International Financial Reporting Standards (IFRS) have been adopted by companies across the world, including those in the member states of the European Union. In 2017, the new international

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::16dea7744e69bc5780fe3cbc490b4008
http://europepmc.org/articles/PMC8047158

Contextual Non-financial Analysis of Annual Reports of Slovak, Turkish and Ukrainian Companies

Autor: Zuzana Juhászová, Lyudmyla Chyzhevska, Emin Zeytinoglu, Zuzana Kubaščíková, Miloš Tumpach

Publikováno v: SHS Web of Conferences, Vol 92, p 02033 (2021)

Research background: Various sources of information are available to assess possible and future financial results for stakeholders. The annual reports of companies should also include information on the risks of the environment in which the company o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::96999b143b33b5edc28a627ef28b826f
https://doi.org/10.1051/shsconf/20219202033

Analysis of Reporting Period Flexibility

Autor: Zuzana Juhászová, Zuzana Kubaščíková, Miloš Tumpach

Publikováno v: SHS Web of Conferences, Vol 83, p 01037 (2020)

Entities take advantage of the possibility of changing the reporting period (to other than the calendar year) because such a change has a rational basis, usually regarding the specific type of business of a particular entity. They are therefore entit

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::35c3880ba9f6beb566e922f5d04eb80f
https://doi.org/10.1051/shsconf/20208301037