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Poslední příspěvky

Andrejovska, Alena , Glova, Jozef , Regaskova, Martina , Slyvkanyc, Natalia
The impact of the effective tax rate change on financial assets of commercial banks: The case of Visegrad group countries

While many tax professionals have discussed corporate taxation in the banking sector and its effectiveness on bank institutions, investment decisions, bank size, asset structure, or bank rentability, there is little evidence of tax efficiency within V-4 Group. The research on&#...

Heryan, Tomáš , Gajdova, Karin
DuPont analysis among European dentistry companies to measure the impact of the COVID-19 pandemic

Although health economics belongs to the highly respected economic disciplines within the research literature, there is a considerable gap related to the investigation of dentistry in particular, even after the global pandemic of COVID-19 disease. Fundamentally, the DuPont framework is a wel...

Lorincova, Silvia , Hitka, Milos , Durian, Jozef , Rauser, Daniel
Effectiveness factors of small and medium-sized enterprises from the perspective of corporate culture: A case study in Slovakia

To reach business success, a company can use and manage a lot of seemingly inconspicuous and useful tools. One of them is corporate culture. The purpose of the paper is to define the factors that affect business efficiency from the perspective of corporate culture. The Or...

Noja, Gratiela Georgiana , Baditoiu, Bianca Raluca , Buglea, Alexandru , Munteanu, Valentin Partenie , Gligor, Diana Corina
The impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidence

In the last decade, the use of integrated reports (IR) comprising information on non-financial indicators from the environment, social, and governance (ESG) category has increased in time. Companies are now focusing not only on financial reporting but are notably including ...

Li, Chiao-Ming , Lee, Joe-Ming
Determinants of the impact of ESG policy and corporate governance on employee rights

To comply with international development trends in recent years, Taiwanese government agencies have formulated environmental, social, and governance (ESG) legal policies and strengthened publicity for listed firms to prepare sustainability reports. Government agencies are trying to use ESG legal polic...