New Articles – Business Administration and Management

Nexus between corporate governance and earnings management in family and non-family firms

Aziza Naz, Monika Naďová Krošláková, Iqra Farheen, Marián Čvirik, Anna Michálková

This study explores the relationship between internal corporate governance mechanism and accruals and real earnings management (EM), following Pakistan’s 2012 amended Code of Corporate Governance. It also examines the moderating role of family firms on the relationship among corporate governance mechanisms and accruals and real earnings management. For this purpose, we used a sample of 172 firms listed on the Pakistan Stock Exchange (PSX) for 2012–2019. The dependent variables were estimated by…

DOI (& full text): doi.org/10.15240/tul/001/2023-2-003 more

Determinants of the implementation of the quality management systems in SMEs

Pavol Gejdoš, Zuzana Závadská, Jarmila Schmidtová

The implementation of the quality management systems using quality improvement methods, tools and approaches is considered one of the significant aspects to increase the performance of enterprises in the market environment and growing competition. Most of the authors studied the impact of any of the available quality management tools or philosophies on the performance of enterprises only on a case-by-case basis. The aim of the paper is, however, to examine the effect of implementing a larger…

DOI (& full text): doi.org/10.15240/tul/001/2023-2-004 more

The role of executive characteristics in their evaluation of financial conditions of European SMEs

Aleksandr Ključnikov, Mehmet Civelek, Lukáš Durda, Vendula Fialová, Andrea Folvarčná

The majority of SMEs (small and medium-sized enterprises) have a lower amount of financial assets and earnings compared to their larger counterparts. Therefore, their probability of encountering financial troubles is greater. However, the obstacles they face and perceive might differ depending on their executives’ characteristics. In this regard, this research targets to indicate similarities or differences in the perception of financial conditions by companies’ executives who are of various…

DOI (& full text): doi.org/10.15240/tul/001/2023-2-005 more

The effect of psychological contract, employer branding and job satisfaction on turnover intention: Organizational commitment as moderating variable at start-up IT company

Ahmad Azmy, Iyus Wiadi, Handy Risza

IT-startup is an organization that starts a business in the technology field. The problem that is often faced is high-turnover. The reality of business processes takes a long time to develop into large companies. One of the potential factors in business success is human resources. The present study analyzes the direct and indirect effects of the psychological contract, employer branding, and job environment on turnover intention in IT start-up companies. Organizational commitment was employed…

DOI (& full text): doi.org/10.15240/tul/001/2023-2-006 more

How does the effect of external financing on profitability differ across tiers? Evidence from the automotive supply chain

Zdeněk Toušek, Jana Hinke, Barbora Gregor, Martin Prokop

Due to the importance of automotive industry for the Czech Republic (in a broader sense for European countries) and due to the unprecedented development of both national and European economies caused by the COVID-19 outbreak, also having implications on the financial sector, we aim to explore the main determinants of operating performance within the automotive supply chain. This study is based on the data sample composed of complete individual financial statements (audited if available) of…

DOI (& full text): doi.org/10.15240/tul/001/2023-2-007 more