Cross-Country Application of Manufacturing Failure Models

Tomczak, Sebastian Klaudiusz; Staszkiewicz, Piotr

doi:10.3390/jrfm13020034

Cited by 5 publications

(3 citation statements)

References 41 publications

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“…The citation count regression method [56,57] consists of reducing a large number of articles to a smaller sample. In this method, the selection of the sample is not random, and the selected articles should be characterized by a great diversity of content.…”

Section: Appendix A2 Outline Of the Methodsmentioning

confidence: 99%

Reporting and Disclosure of Investments in Sustainable Development

Staszkiewicz

Werner

2021

Sustainability

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This paper builds upon prior research regarding the quest for a sustainable measuring method. Here, we present a method to integrate sustainability and financial accounting at the level of transaction recording and introduce the concept of environmental debit and credit entry. This concept is illustrated through investment reporting. Identification of the research gap is based on the review of the initial population of 141 research papers and is supported with the European legal framework analysis. Logistic regression on the 500 largest European-based companies justifies the environmental footprint inclusion into the integrated journal entry. This study provides robust data concerning the limitations of the current financial reporting system. Our findings support the conclusion that the currently applied hybrid sustainable disclosure with synthetic ratios, indicators and unstructured narratives failed to provide a comprehensive and auditable picture of a company’s environmental.

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Section: Appendix A2 Outline Of the Methodsmentioning

confidence: 99%

Reporting and Disclosure of Investments in Sustainable Development

Staszkiewicz

Werner

2021

Sustainability

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“…Prusak presents "(…) the review and assessment of the level of advancement of bankruptcy prediction research in countries of the former Eastern Bloc, in comparison to the latest global research trends in this area (…)" 12 . Tomczak and Staszkiewicz consider that "(…) the estimated model based on one economy is not necessarily applicable to other economies(…)" 13 . This supports the need for new implementation methods such as, for example, fsQCA, that could be adjusted to evaluate the risk of corporate bankruptcy during the COVID-19 outbreak.…”

Section: Literature Overviewmentioning

confidence: 99%

The Scale of Corporate Bankruptcies During the Covid-19 Pandemic

Boratyńska

2022

pefim

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This article presents the impact of the COVID-19 pandemic on the scale of corporate bankruptcies in Poland. The study aims to determine the changes in the number of corporate bankruptcies during the COVID-19 pandemic according to the following criteria: type of procedure, type of activity, and province/region. The methods of analysis and processing of research results include descriptive and comparative analysis, as well as synthesis and deductive inference. The results indicate that the totalnumber of corporate bankruptcies and restructuring proceedings has increased significantly during the COVID-19 pandemic. The research shows that in 2021, in comparison to the previous year, there were 65.8% more bankruptcy and restructuring proceedings, but most of them (82%) werecarried out in the form of simplified restructuring procedures for approval of the arrangement in-troduced as part of the anti-crisis shield. The basis of the study was state public aid spent to support businesses in coping with the negative economic and social consequences triggered by the COVID-19 pandemic.

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“…Regression analysis a statistical technique which is used identifying the variables and also the technique is useful to determine the suitable regression strategy for citation data [84]. For regression count, some models can be used in previous research studies were suggested [85][86][87]. A pooled OLS model was employed in our analysis with the year dummy included in the model.…”

Section: Regression Analysismentioning

confidence: 99%

Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country

2020

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Employees are key stakeholders for companies to maintain their sustainability. Obtaining and disclosing information related to employees can help companies to manage and evaluate the effectiveness of human resources. This paper investigates human resource disclosures in corporate annual reports of 54 insurance companies in Turkey and identifies the determinants of the disclosure for the period of 2007-2017. For this purpose, human resource disclosures with eight subdimensions as employee health and safety, employment of minorities or women, disabled employee, employee training, employee assistance and benefits, employee remuneration, employee profiles and employee morale were obtained from corporate annual reports by content analysis. The data were statistically tested with correlation analysis and a pooled OLS (Ordinary Least Squares) models to determine the effects of return on assets, return on equity, leverage, firm size, number of employees, age of firm, public listing status, foreign ownership, company type on these disclosures. The results indicate that number of employees, foreign ownership and company type have an effect on the extent of human resource disclosure. Employee training is the most disclosed item among human resource disclosures in corporate reports. It is suggested that companies should improve their reporting and disclosure practices related to human resource development.

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Cross-Country Application of Manufacturing Failure Models

Cited by 5 publications

References 41 publications

Reporting and Disclosure of Investments in Sustainable Development

Reporting and Disclosure of Investments in Sustainable Development

The Scale of Corporate Bankruptcies During the Covid-19 Pandemic

Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country

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