Mária Kováčová
Biographic Data
| ID | 6883528 |
|---|---|
| NAME | Mária Kováčová |
| GIVEN NAMES | Mária |
| FAMILY NAME | Kováčová |
| SIGNATURE | KOVÁČOVÁ M |
| AFFILIATIONS | University of Žilina |
| ORCID | 0000-0003-2081-6835 |
| VERIFIED | Yes |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 7 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2018 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
The economics of deep and machine learning-based algorithms for Covid-19 prediction, detection, and diagnosis shaping the organizational management of hospitals
Research background: Deep and machine learning-based algorithms can assist in COVID-19 image-based medical diagnosis and symptom tracing, optimize intensive care unit admission, and use clinical data to determine patient prioritization and mortality risk, being pivotal in qualitative care provision, reducing medical errors, and increasing patient survival rates, thus diminishing the massive healthcare system burden in relation to severe COVID-19 …
Earnings management model for Visegrad Group as an immanent part of creative accounting
Research background: Creative accounting practices do not frequently violate the law and are not considered illegal; however, accounting managers may exploit legal ambiguities to portray the company's financial standing in accordance with management preferences. Therefore, the analysis is focused on the detection of earnings management in companies operating in the Visegrad Group, which represents one of the most commonly used techniques for reve…
Advanced methods of earnings management
Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of the enterprises involving the manipulation of accruals. Therefore, there is a need to analyze it in the context of group of countries, while the issue …
Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries
Research background: Since the first bankruptcy prediction models were developed in the 60?s of the 20th century, numerous different models have been constructed all over the world. These individual models of bankruptcy prediction have been developed in different time and space using different methods and variables. Therefore, there is a need to analyse them in the context of various countries, while the question about their suitability arises. P…
Prediction of payment discipline using the Markov chain – case studies of Visegrad Four
This article responds to the current issue of declining payment discipline in the riskiest sector of the Visegrad Four. The aim of this article is to predict the future state of payment discipline in the selected sector of the Visegrad Four countries using the Markov chain. The turbulent market development has tested the financial stability of many businesses and their customers. The receivables and payment discipline of enterprises is an almost …
Management of financial risks in Slovak enterprises using regression analysis
Research background: Financial risk management is the task of monitoring financial risks and managing their impact. Financial risk is often perceived as the risk that a company may default on its debt payments. The issue of the debt, default or prosperity of the company are presented in the article as one of the ways of the risk management. A prediction of corporate default is an inseparable element of the risk management. Mainly the consequences…
Is tax shield really a function of net income, interest rate, debt and tax rate? Evidence from Slovak companies
Existence of tax shields as a result of taxable expenditures is a significant factor determining profitability and rentability of enterprises. In the long-term horizon, it represents a relevant and a significant generator of corporate value. The aim of the present paper is to propose, quantify and validate a comprehensive model to identify the determinants of the value of the interest tax shield in the conditions of Slovak Republic. The model was…
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Management of financial risks in Slovak enterprises using regression analysis
Research background: Financial risk management is the task of monitoring financial risks and managing their impact. Financial risk is often perceived as the risk that a company may default on its debt payments. The issue of the debt, default or prosperity of the company are presented in the article as one of the ways of the risk management. A prediction of corporate default is an inseparable element of the risk management. Mainly the consequences…
Is tax shield really a function of net income, interest rate, debt and tax rate? Evidence from Slovak companies
Existence of tax shields as a result of taxable expenditures is a significant factor determining profitability and rentability of enterprises. In the long-term horizon, it represents a relevant and a significant generator of corporate value. The aim of the present paper is to propose, quantify and validate a comprehensive model to identify the determinants of the value of the interest tax shield in the conditions of Slovak Republic. The model was…
Systematic review of variables applied in bankruptcy prediction models of Visegrad group countries
Research background: Since the first bankruptcy prediction models were developed in the 60?s of the 20th century, numerous different models have been constructed all over the world. These individual models of bankruptcy prediction have been developed in different time and space using different methods and variables. Therefore, there is a need to analyse them in the context of various countries, while the question about their suitability arises. P…
Prediction of payment discipline using the Markov chain – case studies of Visegrad Four
This article responds to the current issue of declining payment discipline in the riskiest sector of the Visegrad Four. The aim of this article is to predict the future state of payment discipline in the selected sector of the Visegrad Four countries using the Markov chain. The turbulent market development has tested the financial stability of many businesses and their customers. The receivables and payment discipline of enterprises is an almost …
Advanced methods of earnings management
Research background: Enterprises manage earnings in an effort to balance their profit fluctuations to provide increasingly consistent earnings in every reporting period. Earnings management is legal and very effective method of accounting techniques and may be used to obtain specific objectives of the enterprises involving the manipulation of accruals. Therefore, there is a need to analyze it in the context of group of countries, while the issue …
Earnings management model for Visegrad Group as an immanent part of creative accounting
Research background: Creative accounting practices do not frequently violate the law and are not considered illegal; however, accounting managers may exploit legal ambiguities to portray the company's financial standing in accordance with management preferences. Therefore, the analysis is focused on the detection of earnings management in companies operating in the Visegrad Group, which represents one of the most commonly used techniques for reve…
The economics of deep and machine learning-based algorithms for Covid-19 prediction, detection, and diagnosis shaping the organizational management of hospitals
Research background: Deep and machine learning-based algorithms can assist in COVID-19 image-based medical diagnosis and symptom tracing, optimize intensive care unit admission, and use clinical data to determine patient prioritization and mortality risk, being pivotal in qualitative care provision, reducing medical errors, and increasing patient survival rates, thus diminishing the massive healthcare system burden in relation to severe COVID-19 …
Economics (6 works) · Business (4 works) · Econometrics (4 works) · Financial Reporting and Valuation Research (4 works) · Finance (3 works) · Mathematics (3 works) · Accounting (2 works) · Actuarial science (2 works) · Auditing, Earnings Management, Governance (2 works) · Computer Science (2 works)