Lenka Papíková

Comenius University Bratislava · Department of Economics and Finance

Purpose European Parliament adopted a new directive on gender balance in corporate boards when by 2026, companies must employ 40% of the underrepresented sex into non-executive directors or 33% among all directors. Therefore, this study aims to analyze the impact of gender diversity (GD) on board of directors and the shareholders’ structure and the...

Prediction of company bankruptcy is a field that develops mainly with the introduction of big data and data mining, and their application into actual business environment. In the field of classification methods, ensemble methods have significant position including various bagging or boosting algorithms. One of the newest algorithms in this field is...

Turbulent economic situation, changes in financial reporting, swift legislative changes, or companies’ earnings management during the COVID-19 crisis might have impacted the performance of SME bankruptcy prediction models. Due to these circumstances, the performance of existing bankruptcy prediction models might have worsened. The main aim of this...

Small and medium‐sized enterprises are the pillars of an economy, and their poor performance has a negative impact on living standards of population and country development. This study analyzes real‐life data of 89,851 small and medium‐sized enterprises, out of which 295 have declared bankruptcy. The analysis is performed via 27 financial ratios. T...

European governments, in order to limit the spread of the COVID-19 pandemic, adopted restrictive measures in the early 2020. These measures were aimed at restricting business operations and the free movement of individuals. These restrictions significantly worsened business situation of thousands of small- and medium-sized enterprises. Compared to...

Research background: The employment rate of young individuals in the labour market has considerably decreased in developed countries recently. Due to lower labour capital, skills, and generic and job-specific work experience, youth consider finding suitable job challenging. If they fail to succeed in the labour market soon after graduation, it lead...

This study aims to examine the relationship between intellectual capital and profitability in the pre-COVID-19 period and its change during the pandemic, focusing on Slovak small and medium enterprises (SMEs). The novelty of this study is the analyses of the crisis period conducted on a sector level via linear mixed-effects models in a Central and...

The accounting fraud detection models developed on financial data prepared under US Generally Accepted Accounting Principles (GAAP) in the current literature achieve significantly weaker performance than models based on financial data prepared under different accounting standards. This study contributes to the US GAAP accounting fraud data mining l...

Standard pay-as-you-go pension system is facing long-term and short-term sustainability challenges in several countries. Possible replacement of standard pension system might be in a form of private pension savings. Private pension savings are meaningful only if they provide sufficiently high returns. The aim of this manuscript is to analyse perfor...

Research background: Even though unintentional accounting errors leading to financial restatements look like less serious distortion of publicly available information, it has been shown that financial restatements impacts on financial markets are similar to intentional fraudulent activities. Unintentional accounting errors leading to financial rest...

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published financial statements and have impact on company reputat...