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New Articles – Business Administration and Management

Applying an integrated data-driven weighting system – CoCoSo approach for financial performance evaluation of Fortune 500 companies

Nazlı Ersoy

Financial performance evaluation provides information about a firm’s liquidity position, profitability, capital structure and asset utilization. Financial performance evaluation is considered as a multi-criteria decision making (MCDM) problem, as it is a multidimensional concept that is realized by bringing together multiple indicators. This study is aimed to evaluate the financial performance of the Fortune 500 companies by using the integrated data-driven weighting system (IDDWS) – combined…

DOI (& full text): doi.org/10.15240/tul/001/2023-3-006 more

Is banking and finance education producing sector-relevant personnel? Stakeholders’ psychological perceptions toward employment

Ranim El Sayed, Hale Özgit

While many studies have examined factors affecting graduate employability, few have examined the effects of stakeholders’ psychological perceptions. Uncovering the moderating effects of employability skills and experience becomes critical. This study examines the psychological perceptions of graduate programs, graduate employability modelling, interpersonal competencies, and the employability skills and experience required to produce sector-relevant personnel for the banking sector. Using…

DOI (& full text): doi.org/10.15240/tul/001/2023-3-007 more

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

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