期刊名称：CROMA Journal : Contemporary Research on Organization Management and Administration
印刷版ISSN：2335-7959
出版年度：2015
卷号：3
期号：2
页码：6-18
出版社：Academic Association of Management and Administration
摘要：Purpose – To study and to analyze the core parameters and results of economic activities and theirmutual interactions for selected business entities in Slovakia. The reason of this research stem from the fact thatmany of the entrepreneurial entities officially generate economic outcomes which are significantly different fromthe practically and also theoretically expected values. The main objective of this article is to contribute to indepthstudy of this problem.Design/methodology/approach – Our paper presents an overview of the selected economiccharacteristics, namely the value of assets and sales for the set of approximately 5000 small and mediumenterprises (SME) operating in Slovakia. The studied entities were selected from the population of almost100 000 SME in Slovakia, which had submitted their tax declaration for at least three consecutive years. It means,the limited time span of our research was determined by the availability of relevant data.Findings – The performed analysis and the applied statistical tools, namely correlation and regressionanalysis, as well as the graphical presentation enables to derive, to quantify and to present some new findings onrelation among the values of assets and values of sales in case of the SMEs in Slovakia. While, the time values ofthe assets, as well as sales showed quite strong autocorrelation (their growth over time), the cross-correlationsbetween values of assets and sales show surprisingly low regression ties. The obtained results could be used forcomparative analysis for broader set of SMEs as well as the testing criteria for the relevancy of their economicdata. Also the comparison with the foreign companies is possible.Research limitations/implications – The limited time span, for which we obtained the statistical datafor satisfactory number of studied economic entities does not allow us to study their economic performance overlonger period.Practical implication – In particular, we found and we underline the significant variability in the valuesof the economic parameters (assets, sales) among the different NACE groups. To identify the core determinantsof these findings, we recommend the deeper statistical analysis for the broader set of firms and for the data forlonger period.Originality/Value – The paper presents the part of the broader research results of authors and offer thenew approach in evaluation the statistical data quality, which might have the direct relationship to fulfillment ofthe tax duties of individual enterprises. The paper indicates the role of the sophisticated tools (of mathematicsand statistical nature) that are capable to detect violations of the principles of accounting data
关键词：economic results; creative accounting; assets; sales; variability of statistical data
