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Dependency Analysis Between Various Profit Measures and Corporate Total Assets for Visegrad Group’s Business Entities

Author

Listed:
  • Svabova Lucia
  • Valaskova Katarina
  • Durana Pavol
  • Kliestik Tomas

    (University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of Economics, Univerzitna 1, 010 26 Zilina, Slovakia)

Abstract

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).

Suggested Citation

  • Svabova Lucia & Valaskova Katarina & Durana Pavol & Kliestik Tomas, 2020. "Dependency Analysis Between Various Profit Measures and Corporate Total Assets for Visegrad Group’s Business Entities," Organizacija, Sciendo, vol. 53(1), pages 80-90, February.
    • Handle: RePEc:vrs:organi:v:53:y:2020:i:1:p:80-90:n:6
    DOI: 10.2478/orga-2020-0006
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    Citations

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    Cited by:

    1. Tomas Kliestik & Alena Novak Sedlackova & Martin Bugaj & Andrej Novak, 2022. "Stability of profits and earnings management in the transport sector of Visegrad countries," Oeconomia Copernicana, Institute of Economic Research, vol. 13(2), pages 475-509, June.
    2. Martin Bugaj & Pavol Durana & Roman Blazek & Jakub Horak, 2023. "Industry 4.0: Marvels in Profitability in the Transport Sector," Mathematics, MDPI, vol. 11(17), pages 1-23, August.
    3. Pavol Durana & Katarina Valaskova & Roman Blazek & Jozef Palo, 2022. "Metamorphoses of Earnings in the Transport Sector of the V4 Region," Mathematics, MDPI, vol. 10(8), pages 1-14, April.

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