Central European Business Review, 2023 (vol. 12), issue 1

Articles

Corporate Liquidity in Coronacrisis: Experience of Serbian Economy

Srecko Devjak

Central European Business Review 2023, 12(1):1-20 | DOI: 10.18267/j.cebr.311  

The appearance of coronavirus in the spring of 2020 has significantly revalued risk exposures in the business environment, which required new approaches in the measurement of financial risks. This paper defines and explains a new approach to the measurement of liquidity risk in companies in a time of an economic crisis. This approach is more responsive to stressful circumstances in the business environment and measures the time in an economic crisis when a company can still pay maturing liabilities out of its own inventory of liquid assets, where sales of a company on the market are limited or completely prohibited, as this was the case for some industries...

Ethical Modelling of the Accounting Profession Based on the Value Judgements of Romanian Accounting Professionals

Barbara Kardos, Katalin Bal�zsin� Farkas, Rich�rd K�sa, Erzs�bet Sz�sz, Iv�n B�ly�cz

Central European Business Review 2023, 12(1):21-64 | DOI: 10.18267/j.cebr.315  

There is a great contrast between the real role of accounting and its public perception. Accounting can be regarded as the language of business operations, but it is also the representative and manipulator of corporate operations and culture. The major challenge of accounting is whether it allows the most honest and knowledgeable managers to make outstanding reporting decisions while preventing the others on the other side of the honesty competence scale from distorting what they know about their company. This study presents the results of the authors’ empirical research about the opinions of accounting practitioners in Romaine on the values,...

Multidimensional Evaluation of EU and Slovakia in the Context of Digital Transformation

Sylvia Jen�ov�, Petra Va�ani�ov�, Marta Mi�kufov�

Central European Business Review 2023, 12(1):65-95 | DOI: 10.18267/j.cebr.313  

The Covid-19 pandemic highlighted the cardinal intent, in which digital technologies play a key role in building a sustainable future, revealing disparities between digitally equipped companies and those that are still implementing digital solutions. It showed the difference between urban, rural and remote areas with good connections.� This paper is divided into two parts. The first aim is to evaluate the performance of the digital economy and society according to its basic dimensions and quantify and compare the position of 28 European Union countries (considering Great Britain as a member) in the international area using DESI - (Digital Economy and...

Perceived Price and Quality of Food of European Union Countries of Origin by Slovaks: The Influence of Ethnocentric Tendencies

Mari�n �virik

Central European Business Review 2023, 12(1):97-114 | DOI: 10.18267/j.cebr.314  

Perceived price and perceived quality are two generic factors influencing purchasing decisions. Their importance is also connected with the effect of the country of origin. The main aim of the article is to examine the perception of price and quality in the context of individual countries of origin of the European Union and influence of the consumer ethnocentrism on this perception. From the point of view of methodology, we use general philosophical-scientific methods (analysis, synthesis, scientific abstraction etc.) and, to a large extent, also methods of descriptive and inductive statistics. Specifically, we use correlation analysis to examine the...

Optimization �of the Export Structure in Transport Companies: A Case Study

Nestor Shpak, Zoriana Dvulit, Liana Maznyk, W�odzimierz Sroka†, Andrij Zaverbnyj, Olha Levchenko

Central European Business Review 2023, 12(1):115-132 | DOI: 10.18267/j.cebr.312  

With the increasing complexity of economic systems caused by the intensification of European integration processes and the general globalisation trend, the problems of ensuring the optimal operation of transport companies are becoming especially important. Given these facts, the article's purpose is to develop and test a structural modelling algorithm based on the system state indicator (entropy of the structure of the export freight system). Research methods used in the article include: statistical (structure and dynamics analysis), systematisation and comparison, system analysis methods (entropy characteristics), and mathematical programming methods....

Antecedents and Mediators for Building and Integrated Research Framework towards Successful Brand Revitalisation

Tarunija Chandra, Vibhuti Tripathi

Central European Business Review 2023, 12(1):133-163 | DOI: 10.18267/j.cebr.316  

The true identity of brands fades with changes in the market environment. Growing concerns regarding the decline of long-established brands have caught the attention of academicians and practitioners both. There is undivided attention witnessed in literature to develop a research framework to identify antecedents and intervening factors and their impact on Brand Revitalization. The primary aim of the study is to categorise identified variables into different approaches and integrate intervening variables to propose a research framework for empirical validation. Based on the systematic literature review approach, 93 studies from more than three decades...