Home

The impact of the effective tax rate change on financial assets of commercial banks: The case of Visegrad group countries

Alena Andrejovska, Jozef Glova, Martina Regaskova, Natalia Slyvkanyc

While many tax professionals have discussed corporate taxation in the banking sector and its effectiveness on bank institutions, investment decisions, bank size, asset structure, or bank rentability, there is little evidence of tax efficiency within V-4 Group. The research on banks and tax rates is mainly based on American data. Few papers solved banking stability and corporate taxes within the European countries. This paper examines effective corporate taxation in the banking sector of the V-4…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-011 more

Examining climate change awareness and climate-friendly activities of urban residents: A case study in Košice

Veronika Toth, Miriam Sebova

As the impact of climate change begins to be felt all around the world, the vulnerability of urban areas due to their population density, high concentration of economic activities and the altered characteristics of the physical environment is becoming increasingly apparent. As a result, cities will play a crucial role in tackling climate change by fostering mitigation activities and managing and coordinating the adaptation process. Research has shown that engagement and awareness among citizens…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-002 more

The impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidence

Gratiela Georgiana Noja, Bianca Raluca Baditoiu, Alexandru Buglea, Valentin Partenie Munteanu, Diana Corina Gligor Cimpoieru

In the last decade, the use of integrated reports (IR) comprising information on non-financial indicators from the environment, social, and governance (ESG) category has increased in time. Companies are now focusing not only on financial reporting but are notably including non-financial issues in their public reports. In doing so, they seek to align activities with the expectations of their stakeholders and the society in which they operate, as well as with various regulations, which are…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-008 more

A comparative analysis of multivariate approaches for data analysis in management sciences

Rizwan Raheem Ahmed, Dalia Streimikiene, Justas Streimikis, Indre Siksnelyte-Butkiene

The researchers use the SEM-based multivariate approach to analyze the data in different fields, including management sciences and economics. Partial least square structural equation modeling (PLS-SEM) and covariance-based structural equation modeling (CB-SEM) are powerful data analysis techniques. This paper aims to compare both models, their efficiencies and deficiencies, methodologies, procedures, and how to employ the models. The outcomes of this paper exhibited that the PLS-SEM is a…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-001 more

Effectiveness factors of small and medium-sized enterprises from the perspective of corporate culture: A case study in Slovakia

Silvia Lorincova, Milos Hitka, Jozef Durian, Daniel Rauser

To reach business success, a company can use and manage a lot of seemingly inconspicuous and useful tools. One of them is corporate culture. The purpose of the paper is to define the factors that affect business efficiency from the perspective of corporate culture. The Organizational Culture Assessment Instrument (OCAI) was used. For data analysis, the Beta regression method, inductive statistics, and Tukey’s test were used. Based on the research results, it can be stated that there are…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-009 more