20.500.12556/DKUM-96716 Dependency analysis between various profit measures and corporate total assets for Visegrad group's business entities Analiza odvisnosti med različnimi merami dobička in skupnimi sredstvi podjetij za poslovne subjekte Višegrajske skupine Background and Purpose: Models of identifying and predicting earnings management in companies by using accruals are in general based on the dependence between total assets of companies and various profit measures. In this paper, we focused on an initial dependency analysis between these business indicators in the Visegrad group’s business entities. We explore the mentioned relationships, verify, and quantify the strength of the dependencies between earnings levels of companies (in terms of economic evaluation of the return on business capital in absolute terms) and the value of their total assets (i.e. business capital tied in the assets without its further classification and analysis). Methodology: We use descriptive statistics as well as a correlation analysis based on the real business data on almost 300 thousand companies in the V4 countries from the Amadeus database, covering the period from 2013 to 2017. Finally, we use a comparative analysis to identify disproportion among the results that were found out for each of the analysed countries. Results: The analysis showed that Slovak companies have the average values of profit measures and total assets comparable to Hungarian companies. Czech and Polish companies have several times higher average values of profit measures and also of total assets than Slovak and Hungarian companies. The analysis of the development of the profit measures and the total assets of the companies over the years showed significant differences across the four countries during the period covered by this study. Conclusion: The analysis of relationships between total assets of the companies and their profit measures showed that the strength of these dependencies among countries is very similar, and over the years, these results did not change. The results of this study can be further used in the creation of the earnings management model in enterprises, both in Slovakia and in other V4 countries. Ozadnje in namen: Modeli določanja in napovedovanja upravljanja dobička v podjetjih z uporabo nastanka poslovnega dogodka na splošno temeljijo na odvisnosti med celotnim premoženjem podjetij in različnimi profitnimi merami. V tem prispevku smo se osredotočili na začetno analizo odvisnosti med temi kazalniki poslovanja v poslovnih subjektih držav Višegrajske skupine. Preučujemo omenjena razmerja, preverjamo in količinsko opredelimo moč odvisnosti med stopnjami dobička podjetij (v smislu absolutnega ekonomskega vrednotenja donosa na poslovni kapital) in vrednostjo njihovega skupnega premoženja (tj. poslovnega kapitala, povezanega v sredstva brez njegove nadaljnje razvrstitve in analize). Metodologija: Uporabljamo opisno statistiko in korelacijsko analizo, ki temelji na dejanskih poslovnih podatkih o skoraj 300 tisoč podjetjih v državah V4 iz baze Amadeus, ki zajemajo obdobje od leta 2013 do 2017. Primerjalno analizo smo uporabili za ugotavljanje nesorazmerje med rezultati, ki so bili ugotovljeni za vsako analizirano državo. Rezultati: Analiza je pokazala, da imajo slovaška podjetja povprečne vrednosti mer za dobiček in skupna sredstva, primerljiva z madžarskimi podjetji. Češka in poljska podjetja imajo nekajkrat višje povprečne vrednosti mer za dobiček in tudi celotno premoženje kot slovaška in madžarska podjetja. Analiza razvoja profitnih ukrepov in celotnega premoženja podjetij v letih je pokazala pomembne razlike v štirih državah v obdobju, ki ga zajema ta študija. Zaključek: Analiza razmerij med celotnim premoženjem podjetij in njihovimi profitnimi ukrepi je pokazala, da je moč teh odvisnosti med državami zelo podobna, z leti pa se ti rezultati niso spreminjali. Rezultate te študije je mogoče nadalje uporabiti pri oblikovanju modela upravljanja zaslužka v podjetjih, tako na Slovaškem kot v drugih državah V4. management finančno poslovanje dobiček poslovna uspešnost Češka Madžarska Poljska Slovaška true true true Angleški jezik Slovenski jezik Neznano 2026-01-26 10:17:14 2026-01-26 10:17:14 2026-01-27 03:23:18 0000-00-00 00:00:00 2020 0 0 str. 80-91 no. 1 Vol. 53 2020 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 2020-01-01 005.336.1(4-191.2) 52952067 10.2478/orga-2020-0006 1318-5454 http://organizacija.fov.uni-mb.si/index.php/organizacija/article/view/1165 1 cf13d436-fa97-11f0-9b4e-00155d00018d https://dk.um.si/Dokument.php?lang=slv&id=202535 RAZ_Svabova_Lucia_2020.pdf RAZ_Svabova_Lucia_2020.pdf 1 819AF7AD612582AF2251CCDF40CC3DF9 2464f3bcca9c65444fe0011b79b5a3b609f50dcd0f8c1aaa9d12c6b3727e8ea3 fa4c5998-fa97-11f0-9b4e-00155d00018d https://dk.um.si/Dokument.php?lang=slv&id=202536 Fakulteta za organizacijske vede Organizacija 0 0 0