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IMPACT OF CORONAVIRUS PANDEMIC ON CHANGES IN E-CONSUMER BEHAVIOUR: EMPIRICAL ANALYSIS OF SLOVAK E-COMMERCE MARKET

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Markovič P., Pollák F., Vavrek R., Kostiuk Y.
Ekonomický časopis (Journal of Economics)
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2022
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vol. 70
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issue 4
368 – 389
EN
The issue of the impacts of the COVID-19 pandemic on the economy is highly topical at a time of gradual economic recovery. The study presents the results of more than a year and a half of empirical research on changes in consumer behaviour patterns of Slovaks obtained through an analysis of their online interactions with the five main representatives of the e-commerce industry. During both pandemic waves B2C and C2B interactions of a sample of more than half a million customers in the Facebook social network environment were systematically recorded. Subsequently, the data were compared with the reference period one year after the historically first lockdown. The results suggest that during the pandemic, customers switched into completely new patterns of consumer behaviour aimed at maximizing benefits. However, as the pandemic progressed, these patterns combined with the pre-pandemic standard behaviour and created a new, relatively stable evolving trend. This economically significant trend must be considered in business practice.
2
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POLITICKÝ CYKLUS A FINANČNÉ HOSPODÁRENIE VYBRANÝCH MIESTNYCH SAMOSPRÁV (PRÍPADOVÁ ŠTÚDIA)

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Tej J., Vavrek R., Papcunová V.
Annales Scientia Politica
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2019
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vol. 8
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issue 2
47 – 57
EN
Any government intervention in the economy disrupts the natural market mechanism. One such intervention is the political cycle, which is based on maximizing the benefits of government politicians. Such interventions can be perceived not only at the national level but also in relation to local self - government. The aim of the paper is to evaluate the impact of the political cycle on the financial management of local self - governments in a set of 69 district towns. The results of the analysis showed that it is not possible to clearly determine the political cycle in self-government, no to demonstrate the impact of the political cycle on the financial management of district towns in the Slovak Republic.
3
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Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16

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Luty P., Petković M., Vavrek R.
Zeszyty Teoretyczne Rachunkowości
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2022
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issue 46(4)
51-68
EN
Purpose: The purpose of the manuscript is to ascertain whether the introduction of IFRS 16 changed the reliability of financial information in companies in the NACE 77 sector. Benfordʼs Law was applied to identify errors within a selected sample of European leasing and rental companies (NACE code 77). Methodology/approach: The study examines accounting manipulations in positive profit and loss (P&L) before tax in 2015 and 2019; Part 2 explores manipulation within negative P&L before tax in 2015 and 2019; Part 3 discovers manipulations in operating revenue in 2015 and 2019. In the empirical part of the study, MAD and Kolmogorov–Smirnov tests were applied. Findings: The study confirmed that the reliability of financial information did not change even though the small differences in the distribution of digits appeared, before and after IFRS adoption. Research limitations: Limitations from this research refers to the sample size; only com-panies from the leasing and rental industries are included in the study Originality/value: The study adopts Benford's Law in accounting for IFRS leasing ad-justments.
PL
Cel: Celem artykułu jest zbadanie porównywalności informacji finansowej przed i po przy-jęciu MSSF 16 Leasing dla spółek z sektora NACE 77. W celu oceny występowania anomalii w wynikach spółek, w próbie europejskich firm leasingowych (kod NACE 77) wykorzystali-śmy prawo Benforda. Metodyka/podejście badawcze: W badaniu poszukujemy potencjalnych anomalii w war-tości wyniku finansowego przed opodatkowaniem w 2015 i 2019 roku, a także w przychodach operacyjnych w latach 2015 i 2019. Dopasowanie rozkładów empirycznych i teoretycznych jest mierzone za pomocą MAD i testem Kołmogorowa–Smirnowa. Wyniki: Badanie potwierdziło, że w teście pierwszej cyfry Benforda nie zauważono istotnych zmian w kształtowaniu się informacji finansowych, mimo że pojawiły się drobne anomalie w rozkładzie cyfr przed i po przyjęciu MSSF 16. Ograniczenia badawcze: Podstawowym ograniczeniem badania jest wielkości próby, a więc firmy z branży leasingowej. W kolejnych badaniach planujemy rozszerzenie badania o spółki korzystające z leasingu. Oryginalność/wartość: W badaniu przyjęto prawo Benforda do ujawniania występowania anomalii w rozkładach cyfr danych finansowych spółek przed i po wdrożeniu MSSF 16.
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